Civic Intelligence

Eaton Area Senior Center Inc.

990 • Fiscal year 2023 • EIN 38-3473458

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 18, 2023

804 S Cochran AveCharlotte, MI 48813

(517) 541-2934

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

76th percentile

0.21x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.46x

Higher debt load relative to revenue than 86% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$77,143

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 29.4% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

51st percentile

4.2%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

47%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$579,238

Up $23,180 (+4.2%) from 2022

Net Assets

Up

$457,705

Up $33,818 (+8.0%) from 2022

Liabilities

Down

$121,533

Down $10,638 (-8.0%) from 2022

Revenue

Up

$262,024

Up $83,875 (+47%) from 2022

Expenses

Up

$228,205

Up $48,301 (+27%) from 2022

Net Income

Up

$33,819

Up $35,574 (+2027%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $446,914Liabilities 2011: $6,171Net Assets 2011: $440,7432011Assets 2012: $413,901Liabilities 2012: $4,141Net Assets 2012: $409,7602012Assets 2013: $459,888Liabilities 2013: $28,940Net Assets 2013: $430,9482013Assets 2014: $460,530Liabilities 2014: $65,312Net Assets 2014: $395,2182014Assets 2015: $481,940Liabilities 2015: $39,327Net Assets 2015: $442,6132015Assets 2016: $466,486Liabilities 2016: $18,284Net Assets 2016: $448,2022016Assets 2017: $453,936Liabilities 2017: $13,881Net Assets 2017: $440,0552017Assets 2018: $454,949Liabilities 2018: $10,556Net Assets 2018: $444,3932018Assets 2019: $472,197Liabilities 2019: $11,287Net Assets 2019: $460,9102019Assets 2020: $526,164Liabilities 2020: $125,829Net Assets 2020: $400,3352020Assets 2021: $548,935Liabilities 2021: $126,289Net Assets 2021: $422,6462021Assets 2022: $556,058Liabilities 2022: $132,171Net Assets 2022: $423,8872022Assets 2023: $579,238Liabilities 2023: $121,533Net Assets 2023: $457,7052023Assets 2024: $499,004Liabilities 2024: $35,393Net Assets 2024: $463,6112024Assets 2025: $507,127Liabilities 2025: $29,020Net Assets 2025: $478,1072025

Highlighted filing

2023

Assets$579,238
Liabilities$121,533
Net Assets$457,705

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $428,196Expenses 2011: $476,578Net Income 2011: -$48,3822011Revenue 2012: $272,506Expenses 2012: $303,489Net Income 2012: -$30,9832012Revenue 2013: $281,822Expenses 2013: $277,992Net Income 2013: $3,8302013Revenue 2014: $258,602Expenses 2014: $294,332Net Income 2014: -$35,7302014Revenue 2015: $276,662Expenses 2015: $229,267Net Income 2015: $47,3952015Revenue 2016: $232,405Expenses 2016: $225,993Net Income 2016: $6,4122016Revenue 2017: $202,710Expenses 2017: $209,772Net Income 2017: -$7,0622017Revenue 2018: $197,366Expenses 2018: $192,221Net Income 2018: $5,1452018Revenue 2019: $215,340Expenses 2019: $197,993Net Income 2019: $17,3472019Revenue 2020: $163,180Expenses 2020: $221,405Net Income 2020: -$58,2252020Revenue 2021: $141,469Expenses 2021: $141,314Net Income 2021: $1552021Revenue 2022: $178,149Expenses 2022: $179,904Net Income 2022: -$1,7552022Revenue 2023: $262,024Expenses 2023: $228,205Net Income 2023: $33,8192023Revenue 2024: $250,462Expenses 2024: $243,556Net Income 2024: $6,9062024Revenue 2025: $298,581Expenses 2025: $284,085Net Income 2025: $14,4962025

Highlighted filing

2023

Revenue$262,024
Expenses$228,205
Net Income$33,819
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 18, 2023
Return Version
2022v5.0
Gross Receipts
$291,541
Mission and Program Overview

Mission

To promote and provide social, educational, economic, and recreational programs for senior citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$423,887$457,705▲ $33,818
Land, Buildings, and Equipment, Net$389,764$389,764→ $0
Savings and Temporary Cash Investments$98,937$136,441▲ $37,504
Cash and Non-Interest-Bearing Accounts$30,290$26,298▼ $3,992
Investments Program Related$21,953$23,235▲ $1,282
Other Notes and Loans Receivable, Net$5,639--
Accounts Receivable$8,475$2,500▼ $5,975
Inventories for Sale or Use$1,000$1,000→ $0
Total Assets$556,058$579,238▲ $23,180
Liabilities
Mortgage Notes Payable Secured by Investment Property$116,800$116,800→ $0
Unsecured Notes Loans Payable$4,504$4,347▼ $157
Accounts Payable and Accrued Expenses$10,867$386▼ $10,481
Total Liabilities$132,171$121,533▼ $10,638
Net Assets / Fund Balance
Total Net Assets Fund Balance$423,887$457,705▲ $33,818
Total Liabilities and Net Assets / Fund Balance$556,058$579,238▲ $23,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$55,323--
Other Land Buildings$72,615--
Land$152,200--
Equipment$95,884--
Leasehold Improvements$13,742--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy MillerExecutive DirectorFT$71,687$5,456$77,143

Board Members and Trustees

NameTitle
Ramona TrippletChairperson
Diane HudsonVice Chairperson
Cindy GaedertDirector
Dr Dennis CraftDirector
Pam BurtDirector
Robert DubayDirector
Wendy SandersDirector
Dorothy BatesSecretary
Don CouzensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,980
Program Service Revenue
$107,026
Investment Income
$382
Other Revenue
$113,636
All Other Contributions
$31,439
Change in Net Assets
$33,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,568
Salaries, Compensation, and Employee Benefits$82,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$76,438$0$0$76,438
Current Officers, Directors, Trustees, and Key Employees$71,687$0$0$71,687
Occupancy$26,343$0$0$26,343
Insurance$12,480$0$0$12,480
Payroll Taxes$5,494$0$0$5,494
Other Employee Benefits$5,456$0$0$5,456
Interest$3,500$0$0$3,500
Fees for Services Accounting$3,324$0$0$3,324
Office Expenses$1,252$0$0$1,252
Other Expenses$41$0$0$41
Total Functional Expenses$228,205$0$0$228,205
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$93,737
Gaming Direct Expenses$28,406
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Eaton Area Senior Center Inc
EIN
38-3473458
Phone
5175412934
Address
804 S Cochran Ave, Charlotte, MI 48813

Signing Officer

Name
Don Couzens
Title
Treasurer
Phone
5175412934
Signed
2023-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Miller
Formed
1999
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
225

Preparer

Firm
William T Shetenhelm CPA PC
Address
115 S Cochran Ave, Charlotte, MI 48813
Preparer
William T Shetenhelm CPA
Phone
5175431300
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 Tax Return is reviewed at board meeting before being sent.

Form 990, Part IX, Line 24E

Outside Services 19989. 19989. 0. 0.

Form 990, Part IX, Line 24E

Advertising 494. 494. 0. 0.

Form 990, Part IX, Line 24E

Program Expenses 4225. 4225. 0. 0.

Form 990, Part IX, Line 24E

Newsletter 6733. 6733. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 23181. 23181. 0. 0.

Form 990, Part IX, Line 24E

V Bruce Scholarship 1000. 1000. 0. 0.

Form 990, Part IX, Line 24E

Brick Sale Expense 10740. 10740. 0. 0.

Form 990, Part IX, Line 24E

Dues 698. 698. 0. 0.

Form 990, Part IX, Line 24E

Fundrasing Expense 9338. 9338. 0. 0.

Form 990, Part IX, Line 24E

Bank Service Changes 40. 40. 0. 0.

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IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/Desc0Food Sales
IRS990/ProgramServiceRevenueGrp/Desc1Program & Services Revenue
IRS990/ProgramServiceRevenueGrp/Desc2Newsletter Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt044673
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21950
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Nutritional Meals with Social Opportunities
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0114103
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt044673
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035329
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt088
IRS990/PYOtherExpensesAmt0104517
IRS990/PYOtherRevenueAmt073355
IRS990/PYProgramServiceRevenueAmt069377
IRS990/PYRevenuesLessExpensesAmt0-1755
IRS990/PYSalariesCompEmpBnftPaidAmt075387
IRS990/PYTotalExpensesAmt0179904
IRS990/PYTotalRevenueAmt0178149
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt033819
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt048305
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt093737
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0423887
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0457705
IRS990/SavingsAndTempCashInvstGrp/BOYAmt098937
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0136441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt040890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt035329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt031390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt035636
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt021843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0165088
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0382
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0898
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01467
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99850
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99690
IRS990ScheduleA/PublicSupportTotal170Amt0992229
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0220662
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0142732
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0144277
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0134610
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0184860
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0827141
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0261552
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0178061
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0175667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0170246
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0206703
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0992229
IRS990ScheduleA/TotalSupportAmt0993696
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt055323
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt055323
IRS990ScheduleD/EquipmentGrp/BookValueAmt095884
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt095884
IRS990ScheduleD/LandGrp/BookValueAmt0152200
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0152200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013742
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt013742
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt072615
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt072615
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0389764
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 Tax Return is reviewed at board meeting before being sent.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Outside Services 19989. 19989. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Advertising 494. 494. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Program Expenses 4225. 4225. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Newsletter 6733. 6733. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Miscellaneous 23181. 23181. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6V Bruce Scholarship 1000. 1000. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Brick Sale Expense 10740. 10740. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Dues 698. 698. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Fundrasing Expense 9338. 9338. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Bank Service Changes 40. 40. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0556058
IRS990/TotalAssetsEOYAmt0579238
IRS990/TotalAssetsGrp/BOYAmt0556058
IRS990/TotalAssetsGrp/EOYAmt0579238
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt040980
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228205

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.07$0.29$4.78$2.99$2.84$0.14
2024Detailed filing. Detailed filing data is available for this year.$4.99$0.35$4.64$2.50$2.44$0.07
2023Detailed filing. Detailed filing data is available for this year.$5.79$1.22$4.58$2.62$2.28$0.34
2022Detailed filing. Detailed filing data is available for this year.$5.56$1.32$4.24$1.78$1.80$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.49$1.26$4.23$1.41$1.41$0.00
2020Detailed filing. Detailed filing data is available for this year.$5.26$1.26$4.00$1.63$2.21$0.58
2019Summary only. Only limited summary data is available for this year.$4.72$0.11$4.61$2.15$1.98$0.17
2018Summary only. Only limited summary data is available for this year.$4.55$0.11$4.44$1.97$1.92$0.05
2017Summary only. Only limited summary data is available for this year.$4.54$0.14$4.40$2.03$2.10$0.07
2016Summary only. Only limited summary data is available for this year.$4.66$0.18$4.48$2.32$2.26$0.06
2015Summary only. Only limited summary data is available for this year.$4.82$0.39$4.43$2.77$2.29$0.47
2014Summary only. Only limited summary data is available for this year.$4.61$0.65$3.95$2.59$2.94$0.36
2013Summary only. Only limited summary data is available for this year.$4.60$0.29$4.31$2.82$2.78$0.04
2012Summary only. Only limited summary data is available for this year.$4.14$0.04$4.10$2.73$3.03$0.31
2011Summary only. Only limited summary data is available for this year.$4.47$0.06$4.41$4.28$4.77$0.48