Civic Intelligence

Deer Creek Open Space Association Inc.

990 • Fiscal year 2015 • EIN 38-3474667

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

720 Saint Joseph DriveSaint Joseph, MI 49085-2429

(269) 983-7161

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

99th percentile

96%

Higher net margin than 99% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

87th percentile

33%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

100th percentile

2444%

Faster revenue growth than 100% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,958,607

Up $487,745 (+33%) from 2014

Net Assets

Up

$1,958,607

Up $487,745 (+33%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$508,440

Up $488,454 (+2444%) from 2014

Expenses

Up

$20,195

Up $4,367 (+28%) from 2014

Net Income

Up

$488,245

Up $484,087 (+11642%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,482,469Liabilities 2010: $0Net Assets 2010: $1,482,4692010Assets 2011: $1,486,526Liabilities 2011: $0Net Assets 2011: $1,486,5262011Assets 2012: $1,489,074Liabilities 2012: $0Net Assets 2012: $1,489,0742012Assets 2013: $1,466,704Liabilities 2013: $0Net Assets 2013: $1,466,7042013Assets 2014: $1,470,862Liabilities 2014: $0Net Assets 2014: $1,470,8622014Assets 2015: $1,958,607Liabilities 2015: $0Net Assets 2015: $1,958,6072015Assets 2016: $2,096,547Liabilities 2016: $0Net Assets 2016: $2,096,5472016Assets 2017: $2,104,709Liabilities 2017: $474Net Assets 2017: $2,104,2352017Assets 2018: $2,107,805Liabilities 2018: $0Net Assets 2018: $2,107,8052018Assets 2019: $2,100,030Liabilities 2019: $0Net Assets 2019: $2,100,0302019Assets 2020: $2,108,404Liabilities 2020: $0Net Assets 2020: $2,108,4042020Assets 2021: $2,122,816Liabilities 2021: $0Net Assets 2021: $2,122,8162021Assets 2022: $2,393,421Liabilities 2022: $220,358Net Assets 2022: $2,173,0632022Assets 2023: $2,378,546Liabilities 2023: $52,028Net Assets 2023: $2,326,5182023Assets 2024: $2,362,251Liabilities 2024: $0Net Assets 2024: $2,362,2512024

Highlighted filing

2015

Assets$1,958,607
Liabilities$0
Net Assets$1,958,607

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $1,6882010Expenses 2011: $2,3992011Expenses 2012: $2,6102012Revenue 2013: $5,036Expenses 2013: $27,405Net Income 2013: -$22,3692013Revenue 2014: $19,986Expenses 2014: $15,828Net Income 2014: $4,1582014Revenue 2015: $508,440Expenses 2015: $20,195Net Income 2015: $488,2452015Revenue 2016: $149,030Expenses 2016: $11,090Net Income 2016: $137,9402016Revenue 2017: $11,373Expenses 2017: $3,685Net Income 2017: $7,6882017Revenue 2018: $5,867Expenses 2018: $2,297Net Income 2018: $3,5702018Revenue 2019: $8,624Expenses 2019: $16,399Net Income 2019: -$7,7752019Revenue 2020: $12,548Expenses 2020: $4,175Net Income 2020: $8,3732020Revenue 2021: $19,292Expenses 2021: $4,880Net Income 2021: $14,4122021Revenue 2022: $66,404Expenses 2022: $16,157Net Income 2022: $50,2472022Revenue 2023: $165,857Expenses 2023: $12,402Net Income 2023: $153,4552023Revenue 2024: $55,122Expenses 2024: $19,389Net Income 2024: $35,7332024

Highlighted filing

2015

Revenue$508,440
Expenses$20,195
Net Income$488,245
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$508,440
Mission and Program Overview

Mission

To acquire public or private real property and create conservation easements so as to keep such real property in a natural, wild state.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,448,256$1,939,507▲ $491,251
Cash and Non-Interest-Bearing Accounts$22,106$16,453▼ $5,653
Accounts Receivable-$2,647-
Inventories for Sale or Use$500--
Total Assets$1,470,862$1,958,607▲ $487,745
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets-$1,939,507-
Unrestricted Net Assets$1,463,862$19,100▼ $1,444,762
Temporarily Rstr Net Assets$7,000$0▼ $7,000
Total Net Assets Fund Balance$1,470,862$1,958,607▲ $487,745
Total Liabilities and Net Assets / Fund Balance$1,470,862$1,958,607▲ $487,745

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,939,507-$1,939,507
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert BeemerPresident
Clyde RodeVice President
Robert TatinaDirector
Steve EllisSecretary
Barbara GuinnessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$508,410
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$20
All Other Contributions
$508,410
Change in Net Assets
$488,245

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Qualified Contrib Other2$380,000Fair Market Value (FMV)
Total Noncash Contributions2$380,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,195
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$7,709--$7,709
Fees for Services Legal$4,638--$4,638
Insurance$1,871$484-$2,355
Occupancy$350--$350
Fees for Services Accounting-$325-$325
Office Expenses-$231-$231
Conferences and Meetings-$185-$185
Other Expenses$525$29-$29
Total Functional Expenses$17,919$2,276$0$20,195
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20
Fundraising Direct Expenses$0
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
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The organization's nominating committee appoints board members and thefull-board elects it's officers.

Form 990, Part VI, Section A, Line 7B

The full board approves all resolutions and other significant actions needed that affect the organization.

Form 990, Part VI, Section B, Line 11

A draft of the 990 is provided to the board of directors in a "pdf" form for review. They in turn give final approval for signature and filing.

Form 990, Part VI, Section C, Line 19

The organization has its governing documents and financial statements at their offices and are made available upon request. The form 990 is also available on a third-party website.

Filing and Contact Details

Filer

Filer Name
Deer Creek Open Space Association
EIN
38-3474667
Phone
2699837161
Address
720 SAINT JOSEPH DRIVE, SAINT JOSEPH, MI 49085-2429

Signing Officer

Name
Robert Beemer
Title
President
Phone
2699837161
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Beemer
Formed
1999
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
20

Preparer

Firm
Kruggel Lawton & Company LLC
Address
805 VAN BRUNT AVENUE, ST JOSEPH, MI 49085
Preparer
David Schaffer
Phone
2699830131
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other: program service expenses 800. Management and general expenses 0. Fundraising expenses 0. Total expenses 800. Thcce: program service expenses 6,909. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,909.

FORM 990, PART XI-OTHER CHANGES IN NET ASSETS: LINE 9

Prior period adjustment -$500

Financial Statement Notes

PART II, LINE 5:

The organization has a written policy regarding the periodic monitoring, inspection, handling of violations and enforcement of the conservation easementsit holds. Copies of the policy can be reviewed upon request.

Part X Line 10(A)

All conservation easements are included in the balance sheet (part x line 10(a)) as part of the land balance. There were no current year conservation easements donated and related expenses are included in program service expense in part ix.

Raw XML Appendix368 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A WRITTEN POLICY REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS AND ENFORCEMENT OF THE CONSERVATION EASEMENTSIT HOLDS. COPIES OF THE POLICY CAN BE REVIEWED UPON REQUEST.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ALL CONSERVATION EASEMENTS ARE INCLUDED IN THE BALANCE SHEET (PART X LINE 10(A)) AS PART OF THE LAND BALANCE. THERE WERE NO CURRENT YEAR CONSERVATION EASEMENTS DONATED AND RELATED EXPENSES ARE INCLUDED IN PROGRAM SERVICE EXPENSE IN PART IX.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 5:
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/QualifiedContribOtherGrp/ContributionCnt02
IRS990ScheduleM/QualifiedContribOtherGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/QualifiedContribOtherGrp/NonCashCheckboxInd0X
IRS990ScheduleM/QualifiedContribOtherGrp/NoncashContributionsRptF990Amt0380000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S NOMINATING COMMITTEE APPOINTS BOARD MEMBERS AND THEFULL-BOARD ELECTS IT'S OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FULL BOARD APPROVES ALL RESOLUTIONS AND OTHER SIGNIFICANT ACTIONS NEEDED THAT AFFECT THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS IN A "PDF" FORM FOR REVIEW. THEY IN TURN GIVE FINAL APPROVAL FOR SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AT THEIR OFFICES AND ARE MADE AVAILABLE UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON A THIRD-PARTY WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER: PROGRAM SERVICE EXPENSES 800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 800. THCCE: PROGRAM SERVICE EXPENSES 6,909. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,909.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR PERIOD ADJUSTMENT -$500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI-OTHER CHANGES IN NET ASSETS: LINE 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt07000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01470862
IRS990/TotalAssetsEOYAmt01958607
IRS990/TotalAssetsGrp/BOYAmt01470862
IRS990/TotalAssetsGrp/EOYAmt01958607
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0508410
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt017919
IRS990/TotalFunctionalExpensesGrp/TotalAmt020195
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01470862
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01958607
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt017919
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt020
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0508440
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01470862
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01958607
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01463862
IRS990/UnrestrictedNetAssetsGrp/EOYAmt019100
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0720 SAINT JOSEPH DRIVE
IRS990/USAddress/CityNm0ST JOSEPH
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049085
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BEEMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02699837161
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEER CREEK OPEN SPACE ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O ROBERT H BEEMER
ReturnHeader/Filer/BusinessNameControlTxt0DEER
ReturnHeader/Filer/EIN0383474667
ReturnHeader/Filer/PhoneNum02699837161
ReturnHeader/Filer/USAddress/AddressLine1Txt0720 SAINT JOSEPH DRIVE
ReturnHeader/Filer/USAddress/CityNm0SAINT JOSEPH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0490852429
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351307701
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRUGGEL LAWTON & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0805 VAN BRUNT AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST JOSEPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049085
ReturnHeader/PreparerPersonGrp/PhoneNum02699830131
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID SCHAFFER
ReturnHeader/ReturnTs02016-11-15T07:23:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.00$2.36$0.06$0.02$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.05$2.33$0.17$0.01$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.39$0.22$2.17$0.07$0.02$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.02$0.00$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.01$0.00$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.01$0.02$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.01$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.01$0.00$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.15$0.01$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$0.51$0.02$0.49
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.02$0.02$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.01$0.03$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.00