Civic Intelligence

Kellogg Community College Endowment

990EZ • Fiscal year 2014 • EIN 38-6100237

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 11, 2014

C/O Comerica Bank 101 North MainStreet No 100Detroit, MI 48104

(734) 930-2413

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • <$500k nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • <$500k nonprofits • Source year 2014

Net Margin

12th percentile

-38%

Higher net margin than 12% of similar nonprofits.

2014 filings • <$500k nonprofits • Source year 2014

Top Officer Pay

78th percentile

$3,257

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 49.7% of source-year revenue.

2014 filings • <$500k nonprofits • Source year 2014

Asset Growth

42nd percentile

-1.2%

Faster asset growth than 42% of similar nonprofits.

2014 filings • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

12th percentile

-40%

Faster revenue growth than 12% of similar nonprofits.

2014 filings • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$198,014

Down $2,489 (-1.2%) from 2013

Net Assets

Down

$198,014

Down $2,489 (-1.2%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$6,551

Down $4,295 (-40%) from 2013

Expenses

Down

$9,040

Down $3,447 (-28%) from 2013

Net Income

Down

-$2,489

Down $848 (-52%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $196,563Liabilities 2011: $0Net Assets 2011: $196,5632011Assets 2012: $202,144Liabilities 2012: $0Net Assets 2012: $202,1442012Assets 2013: $200,503Liabilities 2013: $0Net Assets 2013: $200,5032013Assets 2014: $198,014Liabilities 2014: $0Net Assets 2014: $198,0142014Assets 2015: $202,980Liabilities 2015: $1Net Assets 2015: $202,9802015Assets 2016: $199,761Liabilities 2016: $1Net Assets 2016: $199,7612016Assets 2017: $180,383Liabilities 2017: $0Net Assets 2017: $180,3832017Assets 2018: $180,430Liabilities 2018: $0Net Assets 2018: $180,4302018Assets 2019: $171,843Liabilities 2019: $1Net Assets 2019: $171,8432019Assets 2020: $166,156Liabilities 2020: $1Net Assets 2020: $166,1562020Assets 2021: $152,530Liabilities 2021: $1Net Assets 2021: $152,5302021Assets 2022: $149,221Liabilities 2022: $1Net Assets 2022: $149,2212022Assets 2023: $143,194Liabilities 2023: $1Net Assets 2023: $143,1942023Assets 2024: $135,714Liabilities 2024: $1Net Assets 2024: $135,7142024

Highlighted filing

2014

Assets$198,014
Liabilities$0
Net Assets$198,014

Operations Trend

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

$40K$20K$0-$20KRevenue 2011: $5,458Expenses 2011: $9,178Net Income 2011: -$3,7202011Revenue 2012: $14,857Expenses 2012: $9,276Net Income 2012: $5,5812012Revenue 2013: $10,846Expenses 2013: $12,487Net Income 2013: -$1,6412013Revenue 2014: $6,551Expenses 2014: $9,040Net Income 2014: -$2,4892014Revenue 2015: $13,659Expenses 2015: $8,693Net Income 2015: $4,9662015Revenue 2016: $5,939Expenses 2016: $9,158Net Income 2016: -$3,2192016Revenue 2017: $5,403Expenses 2017: $24,781Net Income 2017: -$19,3782017Revenue 2018: $14,800Expenses 2018: $14,753Net Income 2018: $472018Revenue 2019: $6,083Expenses 2019: $14,670Net Income 2019: -$8,5872019Revenue 2020: $6,906Expenses 2020: $12,565Net Income 2020: -$5,6592020Revenue 2021: $3,484Expenses 2021: $17,110Net Income 2021: -$13,6262021Revenue 2022: $12,353Expenses 2022: $15,662Net Income 2022: -$3,3092022Revenue 2023: $5,257Expenses 2023: $11,377Net Income 2023: -$6,1202023Revenue 2024: $7,882Expenses 2024: $15,364Net Income 2024: -$7,4822024

Highlighted filing

2014

Revenue$6,551
Expenses$9,040
Net Income-$2,489
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 11, 2014
Return Version
2013v3.0
Gross Receipts
$21,993
Mission and Program Overview

Mission

All funds to benefit kellogg community college-irc 170(b)(1)(a) organization

Program Services

DescriptionGrantsExpenses
SUPPORT OF THE CITY OF BATTLE CREEK SCHOOL DISTRICT FOR THE BENEFIT OF KELLOGG COMMUNITY COLLEGE$4,745$4,745
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
COMERICA BANKTrustee-$3,257-$3,257
Filing and Contact Details

Filer

EIN
38-6100237
Phone
7349302413

Signing Officer

Name
Comerica Bank
Title
Trustee
Phone
7349302413
Signed
2014-10-11
Discuss with paid preparer
Yes

Preparer

Preparer
Kayla a Laurin CPA
Phone
2695674500
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: dividends. Amount: 4,745. Description: capital gain distributions. Amount: 1,804. Total included on form 990-ez, line 4: 6,549.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: battle creek schools for. Grantee name: kellogg community college. Grantee address: 450 north ave. Battle creek, mi 49017. Grantee relationship: none. Property description: cash. Amount given: 4,745.

Form 990-ez, Part II, Line 24 - Other Assets

Description: mutual funds. Beg. Of year amount: 199,219. End of year amount: 194,682.

Raw XML Appendix122 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine10COMERICA BANK
IRS990EZ/BooksInCareOfDetail/PhoneNum07349302413
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10101 NORTH MAIN STREET SUITE 100
IRS990EZ/BooksInCareOfDetail/USAddress/City0ANN ARBOR
IRS990EZ/BooksInCareOfDetail/USAddress/State0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode048104
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01284
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03332
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt015442
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2489
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01038
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0200503
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0198014
IRS990EZ/GainOrLossFromSaleOfAssetsAmt02
IRS990EZ/GrantsAndSimilarAmountsPaidAmt04745
IRS990EZ/GrossReceiptsAmt021993
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt06549
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0200503
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0198014
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0200503
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0198014
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03257
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0COMERICA BANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization4947a1NotPFInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0199219
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0194682
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0ALL FUNDS TO BENEFIT KELLOGG COMMUNITY COLLEGE-IRC 170(B)(1)(A) ORGANIZATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPORT OF THE CITY OF BATTLE CREEK SCHOOL DISTRICT FOR THE BENEFIT OF KELLOGG COMMUNITY COLLEGE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt04745
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04745
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt03257
IRS990EZ/SaleOfAssetsGrossAmt015444
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt09040
IRS990EZ/TotalProgramServiceExpensesAmt04745
IRS990EZ/TotalRevenueAmt06551
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0381942332
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc0LINE 2
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt04745
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10BATTLE CREEK PUBLIC SCHOOLS-KELLOGG COMMUNITY COLLEGE
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt04745
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDENDS. AMOUNT: 4,745. DESCRIPTION: CAPITAL GAIN DISTRIBUTIONS. AMOUNT: 1,804. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 6,549.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: BATTLE CREEK SCHOOLS FOR. GRANTEE NAME: KELLOGG COMMUNITY COLLEGE. GRANTEE ADDRESS: 450 NORTH AVE. BATTLE CREEK, MI 49017. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 4,745.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: MUTUAL FUNDS. BEG. OF YEAR AMOUNT: 199,219. END OF YEAR AMOUNT: 194,682.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0COMERICA BANK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07349302413
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10KELLOGG COMMUNITY COLLEGE
ReturnHeader/Filer/BusinessName/BusinessNameLine20ENDOWMENT TRUST A/C # 1045001600
ReturnHeader/Filer/BusinessNameControlTxt0KELL
ReturnHeader/Filer/EIN0386100237
ReturnHeader/Filer/PhoneNum07349302413
ReturnHeader/Filer/USAddress/AddressLine10C/O COMERICA BANK 101 NORTH MAIN
ReturnHeader/Filer/USAddress/AddressLine20STREET NO 100
ReturnHeader/Filer/USAddress/City0ANN ARBOR
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381357951
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PLANTE & MORAN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10750 TRADE CENTRE WAY STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PORTAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049002
ReturnHeader/PreparerPersonGrp/PhoneNum02695674500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAYLA A LAURIN CPA
ReturnHeader/ReturnTs02014-10-28T08:36:07-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.08$0.15$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.05$0.11$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.12$0.16$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.03$0.17$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.07$0.13$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.72$0.00$1.72$0.06$0.15$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.15$0.15$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.05$0.25$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.06$0.09$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.14$0.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.07$0.09$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.00$2.01$0.11$0.12$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.02$0.15$0.09$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$0.05$0.09$0.04