Civic Intelligence

Walloon Lake Association

990EZ • Fiscal year 2013 • EIN 38-6080126

Jan 01, 2013 to Dec 31, 2013 • Filed on May 09, 2014

Organization ProfileWALLOON.ORG
PO Box 621 616 Petoskey StRoom/Suite St 110Walloon Lake, MI 49770-0621

(231) 347-0100

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

86th percentile

0.28x

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

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Net Margin

28th percentile

-5.8%

Higher net margin than 28% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Top Officer Pay

97th percentile

$65,236

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 83.9% of source-year revenue.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Asset Growth

58th percentile

5.1%

Faster asset growth than 58% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

60th percentile

4.6%

Faster revenue growth than 60% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$107,099

Up $5,243 (+5.1%) from 2012

Net Assets

Down

$85,614

Down $4,491 (-5.0%) from 2012

Liabilities

Up

$21,485

Up $9,734 (+83%) from 2012

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin28th percentile

Revenue

Up

$77,777

Up $3,398 (+4.6%) from 2012

Expenses

Up

$82,268

Up $15,034 (+22%) from 2012

Net Income

Down

-$4,491

Down $11,636 (-163%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$150K$100K$50K$0Assets 2010: $68,054Liabilities 2010: $2,241Net Assets 2010: $65,8132010Assets 2011: $91,698Liabilities 2011: $8,737Net Assets 2011: $82,9612011Assets 2012: $101,856Liabilities 2012: $11,751Net Assets 2012: $90,1052012Assets 2013: $107,099Liabilities 2013: $21,485Net Assets 2013: $85,6142013Assets 2014: $100,334Liabilities 2014: $12,383Net Assets 2014: $87,9512014Assets 2015: $116,771Liabilities 2015: $35,023Net Assets 2015: $81,7482015Assets 2016: $93,809Liabilities 2016: $15,426Net Assets 2016: $78,3832016Assets 2017: $116,599Liabilities 2017: $38,095Net Assets 2017: $78,5042017Assets 2018: $116,603Liabilities 2018: $46,309Net Assets 2018: $70,2942018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2013

Assets$107,099
Liabilities$21,485
Net Assets$85,614
Open 2013 Filing

Operations Trend

Revenue Growth60th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $70,431Expenses 2010: $56,202Net Income 2010: $14,2292010Revenue 2011: $74,735Expenses 2011: $57,587Net Income 2011: $17,1482011Revenue 2012: $74,379Expenses 2012: $67,234Net Income 2012: $7,1452012Revenue 2013: $77,777Expenses 2013: $82,268Net Income 2013: -$4,4912013Revenue 2014: $78,232Expenses 2014: $75,895Net Income 2014: $2,3372014Revenue 2015: $77,071Expenses 2015: $83,274Net Income 2015: -$6,2032015Revenue 2016: $106,254Expenses 2016: $109,619Net Income 2016: -$3,3652016Revenue 2017: $110,740Expenses 2017: $110,619Net Income 2017: $1212017Revenue 2018: $146,313Expenses 2018: $154,523Net Income 2018: -$8,2102018Revenue 2019: $120,455Expenses 2019: $76,145Net Income 2019: $44,3102019

Highlighted filing

2013

Revenue$77,777
Expenses$82,268
Net Income-$4,491
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 9, 2014
Return Version
2013v3.1
Gross Receipts
$99,196
Mission and Program Overview

Mission

Preserve and improve environment of walloon lake and its watershed

Program Services

DescriptionGrantsExpenses
PUBLICATION OF REGULAR NEWSLETTER FOR OVER 950 MEMBERS ALONG WITH ORGANIZATION OF COMMUNITY ACTIVITIES THROUGHOUT THE YEAR.-$46,090
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELIZABETH LIEBERMANExec DirectoPT$61,543$3,693$65,236
DAVID DEALPresident-$0--
FREDERICK ZIEGELTreasurer-$0--
JOHN CLARKVice-Preside-$0--
PAMELA ROUDISecretary-$0--
Filing and Contact Details

Filer

EIN
38-6080126
Phone
2313470100

Signing Officer

Name
Elizabeth Lieberman
Title
Executive Director
Phone
2313470100
Signed
2014-05-09
Discuss with paid preparer
Yes

Preparer

Preparer
Michael L Nuorala
Phone
2313473963
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 2,132 insurance 1,508 fees & other expenses 349 water quality / other exp 4,272 dues & subscriptions 1,669 publications & activities 5,082 form 990t tax 2,025 non-investment depreciation 632 total 17,669”

Form 990-ez, Part II, Line 24

“Accounts receivable 631 1,068 other loans receivable 85,398 89,043 inventories for sale or use 1,394 1,320 equipment 7,170 7,170 less accumulated depreciation 5,588 6,220 total 89,005 92,381”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,943 3,452 deferred revenue 6,000 3,150 escrow account 0 5,000 payroll tax liabilities 3,381 6,781 990t payable 427 782 sep payable 0 2,320”

Raw XML Appendix120 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0ELIZABETH LIEBERMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm1DAVID DEAL
CompensationExplanation/CompensationExplanationGrp/PersonNm2FREDERICK ZIEGEL
CompensationExplanation/CompensationExplanationGrp/PersonNm3JOHN CLARK
CompensationExplanation/CompensationExplanationGrp/PersonNm4PAMELA ROUDI
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ELIZABETH LIEBERMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum02313470100
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10616 PETOSKEY ST
IRS990EZ/BooksInCareOfDetail/USAddress/City0PETOSKEY
IRS990EZ/BooksInCareOfDetail/USAddress/State0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode049770
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt012851
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014718
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt021419
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4491
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt015580
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0101856
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0107099
IRS990EZ/GrossProfitLossSlsOfInvntryAmt013234
IRS990EZ/GrossReceiptsAmt099196
IRS990EZ/GrossSalesOfInventoryAmt034653
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt043
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt064500
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt090105
IRS990EZ/NetAssetsOrFundBalancesEOYAmt085614
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt090105
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt085614
IRS990EZ/OccupancyRentUtltsAndMaintAmt07516
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt016.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt061543
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt03693
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELIZABETH LIEBERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID DEAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2FREDERICK ZIEGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN CLARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PAMELA ROUDI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt089005
IRS990EZ/OtherAssetsTotalDetail/EOYAmt092381
IRS990EZ/OtherExpensesTotalAmt017669
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESERVE AND IMPROVE ENVIRONMENT OF WALLOON LAKE AND ITS WATERSHED
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PUBLICATION OF REGULAR NEWSLETTER FOR OVER 950 MEMBERS ALONG WITH ORGANIZATION OF COMMUNITY ACTIVITIES THROUGHOUT THE YEAR.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt046090
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt041503
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt011751
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt021485
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt082268
IRS990EZ/TotalProgramServiceExpensesAmt046090
IRS990EZ/TotalRevenueAmt077777
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WALLOON.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 2,132 INSURANCE 1,508 FEES & OTHER EXPENSES 349 WATER QUALITY / OTHER EXP 4,272 DUES & SUBSCRIPTIONS 1,669 PUBLICATIONS & ACTIVITIES 5,082 FORM 990T TAX 2,025 NON-INVESTMENT DEPRECIATION 632 TOTAL 17,669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 631 1,068 OTHER LOANS RECEIVABLE 85,398 89,043 INVENTORIES FOR SALE OR USE 1,394 1,320 EQUIPMENT 7,170 7,170 LESS ACCUMULATED DEPRECIATION 5,588 6,220 TOTAL 89,005 92,381
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,943 3,452 DEFERRED REVENUE 6,000 3,150 ESCROW ACCOUNT 0 5,000 PAYROLL TAX LIABILITIES 3,381 6,781 990T PAYABLE 427 782 SEP PAYABLE 0 2,320
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH LIEBERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02313470100
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10WALLOON LAKE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WALL
ReturnHeader/Filer/EIN0386080126
ReturnHeader/Filer/PhoneNum02313470100
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 621 616 PETOSKEY ST
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE ST 110
ReturnHeader/Filer/USAddress/City0PETOSKEY
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode0497700621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BUNKER CLARK WINNELL & NUORALA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102301 MITCHELL PARK DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PETOSKEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049770
ReturnHeader/PreparerPersonGrp/PhoneNum02313473963
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L NUORALA
ReturnHeader/ReturnTs02014-05-13T13:03:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$107,099
Liabilities
$21,485
Net assets
$85,614
Revenue
$77,777
Expenses
$82,268
Net income
-$4,491
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$1.20$0.76$0.44
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.46$0.70$1.46$1.55$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.38$0.79$1.11$1.11$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.15$0.78$1.06$1.10$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.35$0.82$0.77$0.83$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.00$0.12$0.88$0.78$0.76$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.07$0.21$0.86$0.78$0.82$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.12$0.90$0.74$0.67$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.09$0.83$0.75$0.58$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.02$0.66$0.70$0.56$0.14