Civic Intelligence

MID City Nutrition Program

990 • Fiscal year 2019 • EIN 38-3934612

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 17, 2020

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

45th percentile

0.02x

Higher debt load relative to assets than 45% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

67th percentile

$51,528

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

86th percentile

38%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$501,895

Up $138,892 (+38%) from 2018

Net Assets

Up

$492,712

Up $136,134 (+38%) from 2018

Liabilities

Up

$9,183

Up $2,758 (+43%) from 2018

Revenue

Up

$558,430

Up $136,492 (+32%) from 2018

Expenses

Up

$422,296

Up $56,292 (+15%) from 2018

Net Income

Up

$136,134

Up $80,200 (+143%) from 2018

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

2019

Assets$501,895
Liabilities$9,183
Net Assets$492,712

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

2019

Revenue$558,430
Expenses$422,296
Net Income$136,134
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 17, 2020
Return Version
2018v3.2
Gross Receipts
$568,523
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$245,028$381,889▲ $136,861
Savings and Temporary Cash Investments$95,552$73,522▼ $22,030
Land, Buildings, and Equipment, Net$19,994$43,819▲ $23,825
Prepaid Expenses and Deferred Charges$1,593$2,029▲ $436
Accounts Receivable$836$636▼ $200
Total Assets$363,003$501,895▲ $138,892
Liabilities
Accounts Payable and Accrued Expenses$6,425$9,183▲ $2,758
Total Liabilities$6,425$9,183▲ $2,758
Net Assets / Fund Balance
Unrestricted Net Assets$293,762$299,407▲ $5,645
Temporarily Rstr Net Assets$62,816$193,305▲ $130,489
Total Net Assets Fund Balance$356,578$492,712▲ $136,134
Total Liabilities and Net Assets / Fund Balance$363,003$501,895▲ $138,892

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,825$1,254$25,079
Other Land Buildings$13,195-$13,195
Land$6,799-$6,799
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan BennettFormer DirectorFT$51,528$51,528

Board Members and Trustees

NameTitle
Judy RedmondChairperson
Ernest Werth TowardVice Chair
Brooke UlmerBoard Member
Christine NewberryBoard Member
Jeff PembertonBoard Member
Juanita GittingsBoard Member
Justin NeilBoard Member
Laurie IrwinBoard Member
Mary DepnerBoard Member
Rhonda JonesBoard Member
Richard BadleyBoard Member
Alice RievesDirector
Beth BelangerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$499,213
Program Service Revenue
$2,357
Investment Income
$93
Other Revenue
$56,767
All Other Contributions
$475,600
Change in Net Assets
$136,134

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
Food Inventory-$180,234Cost Per Pound
Cars and Other Vehicles1$25,079-
Total Noncash Contributions1$205,313-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,592
Salaries, Compensation, and Employee Benefits$142,704
Total Fundraising Expense$20,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,969$18,817-$66,786
Current Officers, Directors, Trustees, and Key Employees$30,917$20,611-$51,528
Occupancy$20,254$13,502-$33,756
Other Employee Benefits$8,126$5,417-$13,543
Payroll Taxes$7,232$3,615-$10,847
Office Expenses-$7,158-$7,158
Fees for Services Other-$6,250-$6,250
Fees for Services Accounting-$4,810-$4,810
All Other Expenses-$4,259-$4,259
Insurance$2,193$1,462-$3,655
Other Expenses$3,578$3,387$20,315$3,387
Information Technology-$1,557-$1,557
Advertising-$1,330-$1,330
Depreciation Depletion$752$502-$1,254
Conferences and Meetings-$844-$844
Total Functional Expenses$308,460$93,521$20,315$422,296
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,860
Fundraising Direct Expenses$10,093
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Other Fundraisers$33,994$33,994$9,222$24,772
Empty Bowl Fundraiser$32,866$32,866$871$31,995
Total Events$66,860$66,860$10,093$56,767
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
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 directors 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
Judith Redmond
Title
Board Chair
Phone
8109829261
Signed
2020-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Redmond
Formed
2014
Legal Domicile
Mi
Voting Board Members
14
Independent Board Members
14
Employees
14
Volunteers
550

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 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.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

FUNDRAISING EXPENSES

PART XII, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISING EXPENSES

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IRS990/OtherSalariesAndWagesGrp/TotalAmt066786
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03615
IRS990/PayrollTaxesGrp/ProgramServicesAmt07232
IRS990/PayrollTaxesGrp/TotalAmt010847
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01593
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02029
IRS990/PrincipalOfficerNm0JUDITH REDMOND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0722210
IRS990/ProgramServiceRevenueGrp/Desc0NON-PROFIT MEAL REIMBU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02357
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02357
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0376244
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt096
IRS990/PYOtherExpensesAmt0251376
IRS990/PYOtherRevenueAmt041045
IRS990/PYProgramServiceRevenueAmt04553
IRS990/PYRevenuesLessExpensesAmt055934
IRS990/PYSalariesCompEmpBnftPaidAmt0114628
IRS990/PYTotalExpensesAmt0366004
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0421938
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0136134
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0558430
IRS990/SavingsAndTempCashInvstGrp/BOYAmt095552
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0566070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0462308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0495416
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0193658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01717452
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt093
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0221
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0477
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt011742
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0486
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0486
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt01717452
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0566070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0462308
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0495416
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0193658
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01717452
IRS990ScheduleA/TotalSupportAmt01718415
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt023825
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025079
IRS990ScheduleD/LandGrp/BookValueAmt06799
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06799
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013195
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013195
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043819
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010093
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EMPTY BOWL FUNDRAISER
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032866
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt033994
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt066860
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032866
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt033994
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt066860
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt056767
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010093
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0871
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09222
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt025079
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0COST PER POUND
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0180234
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS 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/ExplanationTxt2AS 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 XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt062816
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0193305
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0363003
IRS990/TotalAssetsEOYAmt0501895
IRS990/TotalAssetsGrp/BOYAmt0363003
IRS990/TotalAssetsGrp/EOYAmt0501895
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0499213
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020315
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093521

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