Civic Intelligence

MID City Nutrition Program

990 • Fiscal year 2018 • EIN 38-3934612

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 13, 2019

805 Chestnut StreetPort Huron, MI 48060-5823

(810) 982-9261

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

86th percentile

$29,046

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

33rd percentile

-7.3%

Faster asset growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

30th percentile

-14%

Faster revenue growth than 30% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$363,003

Down $28,520 (-7.3%) from 2017

Net Assets

Up

$356,578

Up $3,154 (+0.9%) from 2017

Liabilities

Down

$6,425

Down $31,674 (-83%) from 2017

Revenue

Down

$421,938

Down $67,357 (-14%) from 2017

Expenses

Up

$366,004

Up $109,546 (+43%) from 2017

Net Income

Down

$55,934

Down $176,903 (-76%) from 2017

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 2016: $121,777Liabilities 2016: $1,190Net Assets 2016: $120,5872016Assets 2017: $391,523Liabilities 2017: $38,099Net Assets 2017: $353,4242017Assets 2018: $363,003Liabilities 2018: $6,425Net Assets 2018: $356,5782018Assets 2019: $501,895Liabilities 2019: $9,183Net Assets 2019: $492,7122019Assets 2020: $829,386Liabilities 2020: $36,438Net Assets 2020: $792,9482020Assets 2021: $1,373,556Liabilities 2021: $81,972Net Assets 2021: $1,291,5842021Assets 2022: $1,640,936Liabilities 2022: $6,554Net Assets 2022: $1,634,3822022Assets 2023: $1,718,929Liabilities 2023: $10,462Net Assets 2023: $1,708,4672023Assets 2024: $2,078,238Liabilities 2024: $8,729Net Assets 2024: $2,069,5092024

Highlighted filing

2018

Assets$363,003
Liabilities$6,425
Net Assets$356,578

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $196,841Expenses 2016: $209,187Net Income 2016: -$12,3462016Revenue 2017: $489,295Expenses 2017: $256,458Net Income 2017: $232,8372017Revenue 2018: $421,938Expenses 2018: $366,004Net Income 2018: $55,9342018Revenue 2019: $558,430Expenses 2019: $422,296Net Income 2019: $136,1342019Revenue 2020: $728,143Expenses 2020: $427,907Net Income 2020: $300,2362020Revenue 2021: $1,057,973Expenses 2021: $559,337Net Income 2021: $498,6362021Revenue 2022: $824,007Expenses 2022: $481,209Net Income 2022: $342,7982022Revenue 2023: $610,807Expenses 2023: $536,722Net Income 2023: $74,0852023Revenue 2024: $891,692Expenses 2024: $530,650Net Income 2024: $361,0422024

Highlighted filing

2018

Revenue$421,938
Expenses$366,004
Net Income$55,934
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 13, 2019
Return Version
2017v2.3
Gross Receipts
$423,082
Mission and Program Overview

Mission

To serve the hungry and indigent of st. Clair county.

To serve free, hot, and healthy meals seven days a week to anyone in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$153,782$245,028▲ $91,246
Savings and Temporary Cash Investments$95,457$95,552▲ $95
Loans From Officers Directors$35,000--
Land, Buildings, and Equipment, Net$69,794$19,994▼ $49,800
Prepaid Expenses and Deferred Charges$3,082$1,593▼ $1,489
Accounts Receivable$69,408$836▼ $68,572
Total Assets$391,523$363,003▼ $28,520
Liabilities
Accounts Payable and Accrued Expenses$3,099$6,425▲ $3,326
Total Liabilities$38,099$6,425▼ $31,674
Net Assets / Fund Balance
Unrestricted Net Assets$182,119$293,762▲ $111,643
Temporarily Rstr Net Assets$171,305$62,816▼ $108,489
Total Net Assets Fund Balance$353,424$356,578▲ $3,154
Total Liabilities and Net Assets / Fund Balance$391,523$363,003▼ $28,520

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,195-$13,195
Land$6,799-$6,799
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dawn JacksonFormer DirectorFT$29,046$29,046
Susan BennettDirectorFT$19,911$19,911

Board Members and Trustees

NameTitle
Lisa MorseChairperson
Brooke UlmerBoard Member
Christine NewberryBoard Member
Ernest Werth TowardBoard Member
Hale WalkerBoard Member
Juanita GittingsBoard Member
Judy RedmondBoard Member
Justin NeilBoard Member
Laurie IrwinBoard Member
Mark DavidsonBoard Member
Mary DepnerBoard Member
Deb JohnsonSecretary
Beth BelangerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$376,244
Program Service Revenue
$4,553
Investment Income
$96
Other Revenue
$41,045
All Other Contributions
$330,028
Change in Net Assets
$55,934

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Food Inventory$99,124Cost Per Pound
Total Noncash Contributions$99,124-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,376
Salaries, Compensation, and Employee Benefits$114,628
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$68,750-$68,750
Current Officers, Directors, Trustees, and Key Employees$30,353$20,236-$50,589
Other Salaries and Wages$41,505$3,192-$44,697
Occupancy$19,405$12,936-$32,341
Other Employee Benefits$6,598$4,399-$10,997
Fees for Services Accounting-$8,455-$8,455
Payroll Taxes$6,293$2,052-$8,345
Insurance$3,048$2,032-$5,080
Fees for Services Management-$3,800-$3,800
Office Expenses-$3,712-$3,712
Information Technology-$2,836-$2,836
All Other Expenses-$2,105-$2,105
Advertising-$1,664-$1,664
Other Expenses$5,619$1,405-$1,405
Conferences and Meetings-$902-$902
Fees for Services Legal-$580-$580
Interest-$138-$138
Total Functional Expenses$222,658$143,346$0$366,004
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,189
Fundraising Direct Expenses$1,144
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Empty Bowl Fundraiser$39,433$39,433$207$39,226
Other Fundraisers$2,756$2,756$937$1,819
Total Events$42,189$42,189$1,144$41,045
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$35,000--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the board of director and approved by the executive board and signed by chairperson of the board.

Form 990, Part VI, Section C, Line 19

Form 990 and other documents are available for public inspection, upon request, at the office of the mid city nutrition program.

Filing and Contact Details

Filer

Filer Name
Mid City Nutrition Program
EIN
38-3934612
Phone
8109829261
Address
805 CHESTNUT STREET, PORT HURON, MI 48060-5823

Signing Officer

Name
Lisa Morse
Title
Board Chair
Phone
8109829261
Signed
2019-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Morse
Formed
2014
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
14
Volunteers
500

Preparer

Firm
Frohm Kelley Butler & Ryan Pc
Address
333 FORT STREET, PORT HURON, MI 48060
Preparer
Andrew Fazio
Phone
8109872727
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Building project management: program service expenses 0. Management and general expenses 68,750. Fundraising expenses 0. Total expenses 68,750.

FORM 990, PART XI, LINE 9:

Loss on demolition of building -52,780.

FORM 990, PART XII, LINE 2C:

As contributions increased over previous years, the board recognized the organization contributions were above the limit for the state of michigan statute 400.273 sec 3(2)(j) requiring reviewed financial statements and very near the threshold for charitable organizations to file an audited financial statements, and since contributions will likely continue to be at this level, the board elected to have the financial statements reviewed by an independent cpa firm.

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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04399
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06598
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010997
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1KITCHEN SUPPLIES
IRS990/OtherExpensesGrp/Desc2AUTO EXPENSES
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04152
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11405
IRS990/OtherExpensesGrp/ProgramServicesAmt0109837
IRS990/OtherExpensesGrp/ProgramServicesAmt15619
IRS990/OtherExpensesGrp/TotalAmt0109837
IRS990/OtherExpensesGrp/TotalAmt15619
IRS990/OtherExpensesGrp/TotalAmt24152
IRS990/OtherExpensesGrp/TotalAmt31405
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03192
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041505
IRS990/OtherSalariesAndWagesGrp/TotalAmt044697
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02052
IRS990/PayrollTaxesGrp/ProgramServicesAmt06293
IRS990/PayrollTaxesGrp/TotalAmt08345
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03082
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01593
IRS990/PrincipalOfficerNm0LISA MORSE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0722210
IRS990/ProgramServiceRevenueGrp/Desc0NON-PROFIT MEAL REIMBU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04553
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04553
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0445514
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt067
IRS990/PYOtherExpensesAmt0162263
IRS990/PYOtherRevenueAmt040858
IRS990/PYProgramServiceRevenueAmt02856
IRS990/PYRevenuesLessExpensesAmt0232837
IRS990/PYSalariesCompEmpBnftPaidAmt094195
IRS990/PYTotalExpensesAmt0256458
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0489295
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt055934
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0420794
IRS990/SavingsAndTempCashInvstGrp/BOYAmt095457
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095552
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0462308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0495416
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0193658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01151382
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0384
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt09385
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0486
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0486
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt01151382
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0495416
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0193658
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01151382
IRS990ScheduleA/TotalSupportAmt01152252
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/LandGrp/BookValueAmt06799
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06799
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013195
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013195
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019994
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01144
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EMPTY BOWL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039433
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt02756
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039433
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02756
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042189
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt041045
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01144
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0207
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0937
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO AID WITH CASH FLOW AT TIME OF PURCHASE OF PROPERTY FOR NEW SOUP KITCHEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt035000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BETHANY BELANGER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0COST PER POUND
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt099124
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTOR AND APPROVED BY THE EXECUTIVE BOARD AND SIGNED BY CHAIRPERSON OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AND OTHER DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION, UPON REQUEST, AT THE OFFICE OF THE MID CITY NUTRITION PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDING PROJECT MANAGEMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 68,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOSS ON DEMOLITION OF BUILDING -52,780.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AS CONTRIBUTIONS INCREASED OVER PREVIOUS YEARS, THE BOARD RECOGNIZED THE ORGANIZATION CONTRIBUTIONS WERE ABOVE THE LIMIT FOR THE STATE OF MICHIGAN STATUTE 400.273 SEC 3(2)(J) REQUIRING REVIEWED FINANCIAL STATEMENTS AND VERY NEAR THE THRESHOLD FOR CHARITABLE ORGANIZATIONS TO FILE AN AUDITED FINANCIAL STATEMENTS, AND SINCE CONTRIBUTIONS WILL LIKELY CONTINUE TO BE AT THIS LEVEL, THE BOARD ELECTED TO HAVE THE FINANCIAL STATEMENTS REVIEWED BY AN INDEPENDENT CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0171305
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt062816
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0391523
IRS990/TotalAssetsEOYAmt0363003
IRS990/TotalAssetsGrp/BOYAmt0391523
IRS990/TotalAssetsGrp/EOYAmt0363003
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0376244
IRS990/TotalEmployeeCnt014

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