Civic Intelligence

Berrien County Historical Assn Inc.

990 • Fiscal year 2014 • EIN 38-6157771

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 05, 2015

PO Box 261Berrien Springs, MI 49103

(269) 471-1202

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.94x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

93rd percentile

0.60x

Higher debt load relative to revenue than 93% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

64th percentile

9.9%

Higher net margin than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$164,646

Up $26,160 (+19%) from 2013

Net Assets

Up

$10,364

Up $25,404 (+169%) from 2013

Liabilities

Up

$154,282

Up $756 (+0.5%) from 2013

Revenue

Up

$256,551

Up $46,165 (+22%) from 2013

Expenses

Up

$231,203

Up $17,896 (+8.4%) from 2013

Net Income

Up

$25,348

Up $28,269 (+968%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $130,655Liabilities 2011: $157,226Net Assets 2011: -$26,5712011Assets 2012: $140,518Liabilities 2012: $152,887Net Assets 2012: -$12,3692012Assets 2013: $138,486Liabilities 2013: $153,526Net Assets 2013: -$15,0402013Assets 2014: $164,646Liabilities 2014: $154,282Net Assets 2014: $10,3642014Assets 2015: $186,432Liabilities 2015: $158,635Net Assets 2015: $27,7972015Assets 2016: $200,622Liabilities 2016: $145,124Net Assets 2016: $55,4982016Assets 2017: $203,980Liabilities 2017: $137,174Net Assets 2017: $66,8062017Assets 2018: $201,432Liabilities 2018: $124,996Net Assets 2018: $76,4362018Assets 2019: $173,074Liabilities 2019: $117,485Net Assets 2019: $55,5892019Assets 2020: $149,957Liabilities 2020: $105,389Net Assets 2020: $44,5682020Assets 2021: $157,848Liabilities 2021: $108,581Net Assets 2021: $49,2672021Assets 2022: $140,511Liabilities 2022: $104,739Net Assets 2022: $35,7722022Assets 2024: $196,293Liabilities 2024: $87,037Net Assets 2024: $109,2562024

Highlighted filing

2014

Assets$164,646
Liabilities$154,282
Net Assets$10,364

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $223,393Expenses 2011: $208,567Net Income 2011: $14,8262011Revenue 2012: $231,955Expenses 2012: $217,901Net Income 2012: $14,0542012Revenue 2013: $210,386Expenses 2013: $213,307Net Income 2013: -$2,9212013Revenue 2014: $256,551Expenses 2014: $231,203Net Income 2014: $25,3482014Revenue 2015: $285,372Expenses 2015: $267,939Net Income 2015: $17,4332015Revenue 2016: $387,061Expenses 2016: $359,481Net Income 2016: $27,5802016Revenue 2017: $267,305Expenses 2017: $256,307Net Income 2017: $10,9982017Revenue 2018: $314,301Expenses 2018: $304,464Net Income 2018: $9,8372018Revenue 2019: $186,458Expenses 2019: $207,659Net Income 2019: -$21,2012019Revenue 2020: $155,229Expenses 2020: $166,477Net Income 2020: -$11,2482020Revenue 2021: $183,798Expenses 2021: $179,461Net Income 2021: $4,3372021Revenue 2022: $160,456Expenses 2022: $173,951Net Income 2022: -$13,4952022Revenue 2024: $263,256Expenses 2024: $178,239Net Income 2024: $85,0172024

Highlighted filing

2014

Revenue$256,551
Expenses$231,203
Net Income$25,348
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 5, 2015
Return Version
2014v5.0
Gross Receipts
$256,551
Mission and Program Overview

Mission

The berrien county historical association operates the history center at courthouse square and collects, preserves and interprets the history of berrien county through exhibits, tours, publications, research, and educational and community outreach programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$97,579$123,626▲ $26,047
Inventories for Sale or Use$17,128$16,263▼ $865
Cash and Non-Interest-Bearing Accounts$11,663$14,485▲ $2,822
Land, Buildings, and Equipment, Net$9,618$7,725▼ $1,893
Accounts Receivable$192$636▲ $444
Pledges and Grants Receivable$450--
Total Assets$138,486$164,646▲ $26,160
Other Assets Total$1,856$1,911▲ $55
Liabilities
Other Liabilities$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$3,526$4,282▲ $756
Total Liabilities$153,526$154,282▲ $756
Net Assets / Fund Balance
Unrestricted Net Assets$-20,925$7,339▲ $28,264
Temporarily Rstr Net Assets$4,500$1,640▼ $2,860
Permanently Rstr Net Assets$1,385$1,385→ $0
Total Net Assets Fund Balance$-15,040$10,364▲ $25,404
Total Liabilities and Net Assets / Fund Balance$138,486$164,646▲ $26,160

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,725$44,834$52,559
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert SykoraPresident
Adam FennerDirector
Al ButzbaughDirector
John KamerDirector
Margaret PooleDirector
Rebecca MayDirector
Robert FeldmanDirector
Robert NorrisDirector
Emily FosterSecretary
Sara BellTreasurer
Gary CampbellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$150,959
Program Service Revenue
$104,677
Investment Income
$263
Other Revenue
$652
All Other Contributions
$40,806
Change in Net Assets
$25,348

Audited Revenue Reconciliation

Revenue per Audited Statements
$256,551
Revenue Not Reported on Form 990
$56
Total Revenue per Audited Statements
$256,607
Total Revenue per Form 990
$256,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$118,090
Salaries, Compensation, and Employee Benefits$113,113
Total Fundraising Expense$16,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$62,892$36,687$5,241$104,820
All Other Expenses$15,444$7,677$449$23,570
Payroll Taxes$4,810$3,068$415$8,293
Other Expenses$10,582$7,426$9,939$7,426
Depreciation Depletion-$1,893-$1,893
Office Expenses$739$317$452$1,508
Total Functional Expenses$155,916$58,791$16,496$231,203

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$231,203
Total Expenses per Audited Statements$231,203
Total Expenses per Form 990$231,203
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Draw From County$150,000
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

All members have a vote in the election of the members of the governing board.

Form 990, Page 6, Part VI, Line 7B

Decisions made by the board are subject to approval by members in accordance with the bylaws of the association.

Form 990, Page 6, Part VI, Line 11B

Copy of this return was submitted to the board members for corrections/review prior to submission to the irs and state.

Form 990, Page 6, Part VI, Line 12C

On an annual basis, the board reviews the conflict of interest policy and requries board members' signature and disclosure, if applicable.

Form 990, Page 6, Part VI, Line 15A

The compensation and performance of the executive director is reviewed, evaluated, and approved annually by the board of directors.

Form 990, Page 6, Part VI, Line 19

Information is available upon request.

Filing and Contact Details

Filer

Filer Name
Berrien County Historical
EIN
38-6157771
Phone
2694711202
Address
PO BOX 261, BERRIEN SPRINGS, MI 49103

Signing Officer

Name
Robert Sykora
Title
President
Phone
2694711202
Signed
2015-10-05

Organization Details

Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
30

Preparer

Firm
Rendel Elie & Associates Plc
Address
1010 MAIN ST, SAINT JOSEPH, MI 49085-1462
Preparer
Lynda Elie CPA
Phone
2699831069
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The berrien county historical association operates the history center at courthouse square and collects, preserves and interprets the history of berrien county through exhibits, tours, publications, research, and educational and community outreach programs.

Form 990, Page 2, Part III, Line 4D

Museum & other activities - restore historical buildings and maintain archives and collections.

Form 990, Part IX, Line 24E

Cogs 6,331 0 0 repairs and maintenance 2,282 1,459 0 telephone 1,619 1,199 180 advertising 2,662 0 0 insurance expense 0 2,459 0 credit card fees 1,034 80 212 memberships 290 785 0 miscellaneous expense 0 954 0 security 586 344 0 supplies 559 218 0 bank service charges 0 150 0 printing 30 29 57 exhibits 51 0 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0OUTREACH PROGRAMS - BCHA PRSENTS PROGRAMS RELEVANT TO LOCAL HISTORY AT SCHOOLS, COLLEGES AND UNIVERSITIES. PROGRAMS ARE ALSO PRESENTED ON SITE FOR COMMUNITY GROUPS. RESEARCH ASSISTANCE IS ALSO OFFERED TO GENEALOGISTS, HISTORIANS AND STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01481
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04502
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLICATION - BCHA RESEARCHES, AUTHORS, PUBLISHES AND DISTRIBUTES BOOKS ABOUT BERRIEN COUNTY HISTORY FOR USE BY SCHOLARS, HISTORIANS, GENEALOGISTS, STUDENTS AND INTERESTED MEMBERS OF THE COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt05469
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt012435
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MUSEUM & OTHER ACTIVITIES - RESTORE HISTORICAL BUILDINGS AND MAINTAIN ARCHIVES AND COLLECTIONS.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0126293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0190917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0736764
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0361
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0105329
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IRS990ScheduleA/PublicSupportCY170Pct00.99730
IRS990ScheduleA/PublicSupportPY170Pct00.99740
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0190917
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0231203
IRS990ScheduleD/NetUnrealizedGainsInvstAmt056
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07725
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044834
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DRAW FROM COUNTY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/RevenueNotReportedAmt056
IRS990ScheduleD/RevenueSubtotalAmt0256551
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07725
IRS990ScheduleD/TotalExpensesPerForm990Amt0231203
IRS990ScheduleD/TotalLiabilityAmt0150000
IRS990ScheduleD/TotalRevenuePerForm990Amt0256551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0256607
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BERRIEN COUNTY HISTORICAL ASSOCIATION OPERATES THE HISTORY CENTER AT COURTHOUSE SQUARE AND COLLECTS, PRESERVES AND INTERPRETS THE HISTORY OF BERRIEN COUNTY THROUGH EXHIBITS, TOURS, PUBLICATIONS, RESEARCH, AND EDUCATIONAL AND COMMUNITY OUTREACH PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MUSEUM & OTHER ACTIVITIES - RESTORE HISTORICAL BUILDINGS AND MAINTAIN ARCHIVES AND COLLECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS HAVE A VOTE IN THE ELECTION OF THE MEMBERS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS MADE BY THE BOARD ARE SUBJECT TO APPROVAL BY MEMBERS IN ACCORDANCE WITH THE BYLAWS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF THIS RETURN WAS SUBMITTED TO THE BOARD MEMBERS FOR CORRECTIONS/REVIEW PRIOR TO SUBMISSION TO THE IRS AND STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ON AN ANNUAL BASIS, THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND REQURIES BOARD MEMBERS' SIGNATURE AND DISCLOSURE, IF APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION AND PERFORMANCE OF THE EXECUTIVE DIRECTOR IS REVIEWED, EVALUATED, AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COGS 6,331 0 0 REPAIRS AND MAINTENANCE 2,282 1,459 0 TELEPHONE 1,619 1,199 180 ADVERTISING 2,662 0 0 INSURANCE EXPENSE 0 2,459 0 CREDIT CARD FEES 1,034 80 212 MEMBERSHIPS 290 785 0 MISCELLANEOUS EXPENSE 0 954 0 SECURITY 586 344 0 SUPPLIES 559 218 0 BANK SERVICE CHARGES 0 150 0 PRINTING 30 29 57 EXHIBITS 51 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
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IRS990/TotalAssetsGrp/BOYAmt0138486
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0150959
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016496
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058791
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0155916
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231203
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0153526
IRS990/TotalLiabilitiesEOYAmt0154282
IRS990/TotalLiabilitiesGrp/BOYAmt0153526
IRS990/TotalLiabilitiesGrp/EOYAmt0154282
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-15040
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010364
IRS990/TotalOtherProgSrvcExpenseAmt089396
IRS990/TotalProgramServiceExpensesAmt0155916
IRS990/TotalProgramServiceRevenueAmt0104677
IRS990/TotalRevenueGrp/ExclusionAmt0263
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105329
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256551
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0138486
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164646
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-20925
IRS990/UnrestrictedNetAssetsGrp/EOYAmt07339
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.BERRIENHISTORY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT SYKORA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.87$1.09$2.63$1.78$0.85
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$1.05$0.36$1.60$1.74$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$1.09$0.49$1.84$1.79$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$1.05$0.45$1.55$1.66$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$1.17$0.56$1.86$2.08$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$1.25$0.76$3.14$3.04$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$1.37$0.67$2.67$2.56$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$1.45$0.55$3.87$3.59$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.86$1.59$0.28$2.85$2.68$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.65$1.54$0.10$2.57$2.31$0.25
2013Summary only. Only limited summary data is available for this year.$1.38$1.54$0.15$2.10$2.13$0.03
2012Summary only. Only limited summary data is available for this year.$1.41$1.53$0.12$2.32$2.18$0.14
2011Summary only. Only limited summary data is available for this year.$1.31$1.57$0.27$2.23$2.09$0.15