Civic Intelligence

Walloon Lake Association

990EZ • Fiscal year 2014 • EIN 38-6080126

Jan 01, 2014 to Dec 31, 2014 • Filed on May 27, 2015

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

(231) 347-0100

Siviq Scores

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

Liabilities / Assets

78th percentile

0.12x

Higher debt load relative to assets than 78% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.16x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Top Officer Pay

98th percentile

$81,735

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 104.5% of source-year revenue.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Asset Growth

30th percentile

-6.3%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

0.6%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$100,334

Down $6,765 (-6.3%) from 2013

Net Assets

Up

$87,951

Up $2,337 (+2.7%) from 2013

Liabilities

Down

$12,383

Down $9,102 (-42%) from 2013

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin50th percentile

Revenue

Up

$78,232

Up $455 (+0.6%) from 2013

Expenses

Down

$75,895

Down $6,373 (-7.7%) from 2013

Net Income

Up

$2,337

Up $6,828 (+152%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2014

Assets$100,334
Liabilities$12,383
Net Assets$87,951
Open 2014 Filing

Operations Trend

Revenue Growth50th 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

2014

Revenue$78,232
Expenses$75,895
Net Income$2,337
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 27, 2015
Return Version
2014v5.0
Gross Receipts
$104,206
Mission and Program Overview

Mission

Preserve and improve environment of walloon lake and its watershed

Program Services

DescriptionGrantsExpenses
PUBLICATION OF REGULAR NEWSLETTER FOR OVER 910 MEMBERS ALONG WITH ORGANIZATION OF COMMUNITY ACTIVITIES THROUGHOUT THE YEAR.-$50,304
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELIZABETH LIEBERMAN 2014Exec DirectoPT$80,290$1,445$81,735
JOHN CLARK 2015President-$0--
JOHN HEGENERTreasurer-$0--
ERNEST MILLERVice-Preside-$0--
ROBERT SADDLERSecretary-$0--
CHRISTINE WEDGE 2015Executive DiPT$0--
PAM ROUDI 2014President-$0--
Filing and Contact Details

Filer

Filer Name
Walloon Lake Association
EIN
38-6080126
Phone
2313470100
Address
PO BOX 621 616 PETOSKEY ST, ROOM/SUITE ST 110, PETOSKEY, MI 49770

Signing Officer

Name
Christine Wedge
Title
Executive Director
Phone
2313470100
Signed
2015-05-27
Discuss with paid preparer
Yes

Preparer

Firm
Bunker Clark Winnell & Nuorala Pc
Address
2301 MITCHELL PARK DRIVE, PETOSKEY, MI 49770
Preparer
Michael L Nuorala
Phone
2313473963
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 2,896 insurance 1,531 fees & other expenses 1,075 water quality / other exp 3,585 dues & subscriptions 1,669 publications & activities 7,265 form 990t tax 1,665 non-investment depreciation 529 total 20,215”

Form 990-ez, Part II, Line 24

“Accounts receivable 1,068 1,975 other loans receivable 89,043 0 inventories for sale or use 1,320 0 prepaid expenses and deferred charges 0 95 equipment 7,170 8,965 less accumulated depreciation 6,220 6,750 total 92,381 4,285”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 3,452 149 deferred revenue 3,150 7,125 escrow account 5,000 5,000 payroll tax liabilities 6,781 109 990t payable 782 0 sep payable 2,320 0”

Raw XML Appendix124 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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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014718
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELIZABETH LIEBERMAN 2014
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CHRISTINE WEDGE 2015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6PAM ROUDI 2014
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PRESIDENT
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IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
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IRS990EZ/PrimaryExemptPurposeTxt0PRESERVE AND IMPROVE ENVIRONMENT OF WALLOON LAKE AND ITS WATERSHED
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt050304
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IRS990EZ/WebsiteAddressTxt0WALLOON.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 2,896 INSURANCE 1,531 FEES & OTHER EXPENSES 1,075 WATER QUALITY / OTHER EXP 3,585 DUES & SUBSCRIPTIONS 1,669 PUBLICATIONS & ACTIVITIES 7,265 FORM 990T TAX 1,665 NON-INVESTMENT DEPRECIATION 529 TOTAL 20,215
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 1,068 1,975 OTHER LOANS RECEIVABLE 89,043 0 INVENTORIES FOR SALE OR USE 1,320 0 PREPAID EXPENSES AND DEFERRED CHARGES 0 95 EQUIPMENT 7,170 8,965 LESS ACCUMULATED DEPRECIATION 6,220 6,750 TOTAL 92,381 4,285
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,452 149 DEFERRED REVENUE 3,150 7,125 ESCROW ACCOUNT 5,000 5,000 PAYROLL TAX LIABILITIES 6,781 109 990T PAYABLE 782 0 SEP PAYABLE 2,320 0
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
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ReturnHeader/Filer/USAddress/AddressLine2Txt0ROOM/SUITE ST 110
ReturnHeader/Filer/USAddress/CityNm0PETOSKEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049770
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382666112
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049770
ReturnHeader/PreparerPersonGrp/PhoneNum02313473963
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L NUORALA
ReturnHeader/ReturnTs02015-06-08T14:57:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$100,334
Liabilities
$12,383
Net assets
$87,951
Revenue
$78,232
Expenses
$75,895
Net income
$2,337
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