Civic Intelligence

Leelanau School for Education

990 • Fiscal year 2015 • EIN 38-6061392

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

Organization ProfileWWW.LEELANAU.ORG

View Organization Page

One Old Homestead RoadGlen Arbor, MI 49636

(231) 334-5800

Siviq Scores

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

Liabilities / Assets

87th percentile

0.81x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.86x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

61st percentile

6.9%

Higher net margin than 61% of similar nonprofits.

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

Top Officer Pay

80th percentile

$134,280

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

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

Asset Growth

8th percentile

-15%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$4,404,842

Down $797,050 (-15%) from 2014

Net Assets

Up

$846,337

Up $430,850 (+104%) from 2014

Liabilities

Down

$3,558,505

Down $1,227,900 (-26%) from 2014

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin61st percentile

Revenue

Down

$4,132,745

Down $1,329,897 (-24%) from 2014

Expenses

Down

$3,848,887

Down $571,909 (-13%) from 2014

Net Income

Down

$283,858

Down $757,988 (-73%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $4,696,125Liabilities 2011: $4,403,989Net Assets 2011: $292,1362011Assets 2012: $4,246,858Liabilities 2012: $4,560,364Net Assets 2012: -$313,5062012Assets 2013: $4,079,589Liabilities 2013: $4,761,647Net Assets 2013: -$682,0582013Assets 2014: $5,201,892Liabilities 2014: $4,786,405Net Assets 2014: $415,4872014Assets 2015: $4,404,842Liabilities 2015: $3,558,505Net Assets 2015: $846,3372015Assets 2016: $3,927,423Liabilities 2016: $2,384,633Net Assets 2016: $1,542,7902016Assets 2017: $3,727,850Liabilities 2017: $2,166,390Net Assets 2017: $1,561,4602017Assets 2018: $3,220,114Liabilities 2018: $1,819,070Net Assets 2018: $1,401,0442018Assets 2019: $2,992,744Liabilities 2019: $1,775,436Net Assets 2019: $1,217,3082019Assets 2020: $3,260,373Liabilities 2020: $1,999,896Net Assets 2020: $1,260,4772020Assets 2021: $3,732,229Liabilities 2021: $2,325,731Net Assets 2021: $1,406,4982021Assets 2022: $4,586,494Liabilities 2022: $2,247,567Net Assets 2022: $2,338,9272022Assets 2023: $4,173,269Liabilities 2023: $1,894,235Net Assets 2023: $2,279,0342023

Highlighted filing

2015

Assets$4,404,842
Liabilities$3,558,505
Net Assets$846,337
Open 2015 Filing

Operations Trend

Revenue Growth12th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,767,1562011Expenses 2012: $3,877,9792012Revenue 2013: $3,871,887Expenses 2013: $4,283,246Net Income 2013: -$411,3592013Revenue 2014: $5,462,642Expenses 2014: $4,420,796Net Income 2014: $1,041,8462014Revenue 2015: $4,132,745Expenses 2015: $3,848,887Net Income 2015: $283,8582015Revenue 2016: $4,151,591Expenses 2016: $3,455,138Net Income 2016: $696,4532016Revenue 2017: $3,259,801Expenses 2017: $3,290,603Net Income 2017: -$30,8022017Revenue 2018: $2,906,441Expenses 2018: $3,076,967Net Income 2018: -$170,5262018Revenue 2019: $2,661,556Expenses 2019: $2,942,703Net Income 2019: -$281,1472019Revenue 2020: $3,011,758Expenses 2020: $3,004,452Net Income 2020: $7,3062020Revenue 2021: $2,969,206Expenses 2021: $3,018,739Net Income 2021: -$49,5332021Revenue 2022: $4,222,476Expenses 2022: $3,083,047Net Income 2022: $1,139,4292022Revenue 2023: $3,497,192Expenses 2023: $3,645,335Net Income 2023: -$148,1432023

Highlighted filing

2015

Revenue$4,132,745
Expenses$3,848,887
Net Income$283,858
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$4,151,424
Mission and Program Overview

Mission

The leelanau school's mission is to support discovery of individual potential through academic, physical, and personal development of students who learn differently.

The leelanau school ignites a passion for learning in a boarding school where students thrive by engaging academically and by celebrating everyone's unique learning styles in a culture of acceptance, leading to successful and meaningful lives in college and beyond.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,123,179$1,963,561▼ $159,618
Cash and Non-Interest-Bearing Accounts$1,367,800$629,615▼ $738,185
Loans From Officers Directors$52,500--
Inventories for Sale or Use$16,829$15,434▼ $1,395
Accounts Receivable$13,821$11,900▼ $1,921
Savings and Temporary Cash Investments$328$9,987▲ $9,659
Prepaid Expenses and Deferred Charges$7,027$7,499▲ $472
Total Assets$5,201,892$4,404,842▼ $797,050
Other Assets Total$1,672,908$1,766,846▲ $93,938
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,497,097$2,895,097▼ $602,000
Deferred Revenue$1,129,524$516,479▼ $613,045
Accounts Payable and Accrued Expenses$107,284$146,929▲ $39,645
Total Liabilities$4,786,405$3,558,505▼ $1,227,900
Net Assets / Fund Balance
Permanently Rstr Net Assets$982,222$1,129,215▲ $146,993
Temporarily Rstr Net Assets$290,526$447,012▲ $156,486
Unrestricted Net Assets$-857,261$-729,890▲ $127,371
Total Net Assets Fund Balance$415,487$846,337▲ $430,850
Total Liabilities and Net Assets / Fund Balance$5,201,892$4,404,842▼ $797,050

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,714,354$3,767,995$5,482,349
Equipment$69,864$719,193$789,057
Leasehold Improvements$25,380$162,117$187,497
Land$153,963-$153,963
Other Assets Org$1,246,846--
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew RalstonPresidentFT$120,000$14,280$134,280
Robin AbelDirector of EducationFT$75,000$6,540$81,540
Jon D FrileyDirector of Student LifeFT$71,700$6,540$78,240
Julie PovoloDirector of DevelopmentFT$70,000$6,540$76,540
Maleah GluckDirectors of AdmissionsFT$48,000$6,540$54,540
Patrick BeggDirector of FinanceFT$41,025$6,540$47,565
Ginny DeislerCFOPT$10,154$1,635$11,789

Board Members and Trustees

NameTitle
Robert McnuttChairman
Todd AvisVice Chairman
Charles E OlsonEmeritus Trustee
Eileen KamerickTrustee
Greg WahlTrustee
Howard SmithTrustee
Jan Karman CookTrustee
Janet WhitingTrustee
Jeanne BlondiaTrustee
Patricia RichardsTrustee
Sue Zimmerman MillerTrustee
William WinslowTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,550,962
Program Service Revenue
$2,571,919
Investment Income
$-690
Other Revenue
$10,554
All Other Contributions
$1,550,962
Change in Net Assets
$283,858

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
Securities Publicly Traded6$592,467Fair Market Value (FMV)
Total Noncash Contributions6$592,467-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,761,980
Revenue Not Reported on Financial Statements
$370,765
Revenue Not Reported on Form 990
$164,694
Other Revenue Adjustments
$370,765
Total Revenue per Audited Statements
$3,926,674
Total Revenue per Form 990
$4,132,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,002,784
Other Expenses$1,475,338
Grants and Similar Amounts Paid$370,765
Total Fundraising Expense$402
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,044,350$142,655-$1,187,005
Current Officers, Directors, Trustees, and Key Employees$221,226$249,468-$470,694
Grants to Domestic Individuals$370,765--$370,765
Other Employee Benefits$184,941$46,235-$231,176
Interest$201,920--$201,920
All Other Expenses$163,042$22,947$402$186,391
Depreciation Depletion$182,615--$182,615
Other Expenses$97,132$24,283-$121,415
Payroll Taxes$86,964$26,945-$113,909
Advertising$59,420--$59,420
Insurance$41,478$10,370-$51,848
Fees for Services Management$34,883$8,721-$43,604
Travel$28,309$7,077-$35,386
Fees for Services Accounting$15,041$3,760-$18,801
Office Expenses$14,412$3,603-$18,015
Occupancy$6,545$1,636-$8,181
Fees for Services Legal$5,031$1,258-$6,289
Total Functional Expenses$3,271,856$576,629$402$3,848,887

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,848,887
Total Expenses per Audited Statements$3,284,157
Expenses per Audited Statements$3,266,458
Expenses Not Reported on Financial Statements$582,429
Other Expense Adjustments$582,429
Expenses Not Reported on Form 990$17,699
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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$52,500--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 11

“The chief financial officer and headmaster will review the form 990 in comparison to year end financial information. It will then be submitted to the board for review and approval prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is included in the employee handbook and all employees sign for and receive a handbook so it is implied consent that they comply with the conflict of interest policy. Also, trustees are asked to complete a questionnaire yearly that asks if they are aware of any conflicts.”

Form 990, Part VI, Section B, Line 15A

“The trustees review and approve the president's compensation. They use competitive market data to evaluate the compensation each year. The board of trustees reviews and approves the annual budget with annual compensation levels listed.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflicts of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Leelanau School
EIN
38-6061392
Phone
2313345800
Address
ONE OLD HOMESTEAD ROAD, GLEN ARBOR, MI 49636

Signing Officer

Name
Matthew Ralston
Title
President
Phone
2313345800
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Ralston
Formed
1929
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
64
Volunteers
12

Preparer

Firm
Rehmann Robson LLC
Address
MILLIKEN PLACE 107 S CASS STE A, TRAVERSE CITY, MI 49684
Preparer
Kerry J Nelson CPA
Phone
2319463230
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of charitable remainder trust 146,992.”

FORM 990, PART XII, LINE 2C:

“The process for selecting and overseeing the work of the independent auditor has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service has determined that the school is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been recorded. Although the school was granted income tax exemption by the internal revenue service, such exemption does not apply to "unrelated business taxable income." such income, pursuant to the internal revenue code and related regulations, includes investment income such as interest received from sources other than directly from students. No income taxes have been paid for the year ended june 30, 2015. The school reports interest and penalties attributable to income taxes, to the extent they arise, as a component of its administration and operations expenses. In accordance with gaap, the school analyzes its filing positions in the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. The school has evaluated the provisions of asc topic 740 for years 2011 through 2015, the years which remain subject to examination by major tax jurisdictions as of june 30, 2015. The school concludes that there are no significant uncertain tax positions requiring recognition in the financial statements. The school does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The school does not have any amounts accrued for interest and/or penalties related to utbs at june 30, 2015, and it is not aware of any claims for such amounts by federal or state income tax authorities”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cogs 17,699. Change in value of charitable remainder trusts 146,995.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarhsips netted with tuition 370,765.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“COGS 17,699.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netter with tuition 370,765. Loss on uncompleted project 210,684. Loss on disposal of fixed assets 980.”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9EMERITUS TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTORS OF ADMISSIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF STUDENT LIFE
IRS990/Form990PartVIISectionAGrp/TitleTxt17CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR OF FINANCE
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE LEELANAU SCHOOL IGNITES A PASSION FOR LEARNING IN A BOARDING SCHOOL WHERE STUDENTS THRIVE BY ENGAGING ACADEMICALLY AND BY CELEBRATING EVERYONE'S UNIQUE LEARNING STYLES IN A CULTURE OF ACCEPTANCE, LEADING TO SUCCESSFUL AND MEANINGFUL LIVES IN COLLEGE AND BEYOND.
IRS990/MoreThan5000KToIndividualsInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02895097
IRS990/NetAssetsOrFundBalancesBOYAmt0415487
IRS990/NetAssetsOrFundBalancesEOYAmt0846337
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-980
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-980
IRS990/NetIncomeOrLossGrp/ExclusionAmt08818
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt08818
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt0592467
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01636
IRS990/OccupancyGrp/ProgramServicesAmt06545
IRS990/OccupancyGrp/TotalAmt08181
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03603
IRS990/OfficeExpensesGrp/ProgramServicesAmt014412
IRS990/OfficeExpensesGrp/TotalAmt018015
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01672908
IRS990/OtherAssetsTotalGrp/EOYAmt01766846
IRS990/OtherChangesInNetAssetsAmt0146992
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt046235
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0184941
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0231176
IRS990/OtherExpensesGrp/Desc0LOSS ON UNCOMPLETED PRO
IRS990/OtherExpensesGrp/Desc1CAFETERIA SUPPLIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE & REPAIRS
IRS990/OtherExpensesGrp/Desc3UTILITIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124283
IRS990/OtherExpensesGrp/ProgramServicesAmt0210685
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IRS990/OtherExpensesGrp/ProgramServicesAmt2110683
IRS990/OtherExpensesGrp/ProgramServicesAmt397132
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IRS990/OtherExpensesGrp/TotalAmt1192414
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IRS990/OtherExpensesGrp/TotalAmt3121415
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt199596
IRS990/ProgSrvcAccomActy2Grp/Desc0ENRICHMENT FEES ARE FOR USE OF THE SCHOOL'S FACILITIES FOR SPORTS CAMPS AND CONFERENCES.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt099596
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt09987
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0582429
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,404,842
Liabilities
$3,558,505
Net assets
$846,337
Revenue
$4,132,745
Expenses
$3,848,887
Net income
$283,858
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.17$1.89$2.28$3.50$3.65$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.59$2.25$2.34$4.22$3.08$1.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$2.33$1.41$2.97$3.02$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$2.00$1.26$3.01$3.00$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$1.78$1.22$2.66$2.94$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$1.82$1.40$2.91$3.08$0.17
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.73$2.17$1.56$3.26$3.29$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$2.38$1.54$4.15$3.46$0.70
2015Detailed filing. Detailed filing data is available for this year.$4.40$3.56$0.85$4.13$3.85$0.28
2014Detailed filing. Detailed filing data is available for this year.$5.20$4.79$0.42$5.46$4.42$1.04
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$4.76$0.68$3.87$4.28$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$4.56$0.31$3.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$4.40$0.29$3.77
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits