Civic Intelligence

Truenorth Community Services

990 • Fiscal year 2013 • EIN 38-6158533

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 24, 2014

PO Box 149Fremont, MI 49412

(231) 924-0641

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.10x

Higher debt load relative to assets than 32% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

21st percentile

0.07x

Higher debt load relative to revenue than 21% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

31st percentile

$110,646

Higher top officer pay than 31% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

91st percentile

31%

Faster asset growth than 91% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

88th percentile

49%

Faster revenue growth than 88% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Assets

Up

$11,777,384

Up $2,806,048 (+31%) from 2012

Net Assets

Up

$10,647,582

Up $1,980,145 (+23%) from 2012

Liabilities

Up

$1,129,802

Up $825,903 (+272%) from 2012

Revenue

Up

$15,948,160

Up $5,252,638 (+49%) from 2012

Expenses

Up

$13,980,498

Up $5,900,505 (+73%) from 2012

Net Income

Down

$1,967,662

Down $647,867 (-25%) from 2012

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $9,165,976Liabilities 2010: $762,674Net Assets 2010: $8,403,3022010Assets 2011: $6,623,205Liabilities 2011: $570,472Net Assets 2011: $6,052,7332011Assets 2012: $8,971,336Liabilities 2012: $303,899Net Assets 2012: $8,667,4372012Assets 2013: $11,777,384Liabilities 2013: $1,129,802Net Assets 2013: $10,647,5822013Assets 2014: $10,049,615Liabilities 2014: $2,498,711Net Assets 2014: $7,550,9042014Assets 2015: $8,845,535Liabilities 2015: $2,595,434Net Assets 2015: $6,250,1012015Assets 2016: $12,458,430Liabilities 2016: $1,351,072Net Assets 2016: $11,107,3582016Assets 2017: $10,891,297Liabilities 2017: $1,562,944Net Assets 2017: $9,328,3532017Assets 2018: $13,304,127Liabilities 2018: $3,199,055Net Assets 2018: $10,105,0722018Assets 2019: $12,567,608Liabilities 2019: $5,645,546Net Assets 2019: $6,922,0622019Assets 2020: $15,829,023Liabilities 2020: $8,390,643Net Assets 2020: $7,438,3802020Assets 2021: $15,952,024Liabilities 2021: $7,277,248Net Assets 2021: $8,674,7762021Assets 2022: $20,877,617Liabilities 2022: $10,665,948Net Assets 2022: $10,211,6692022Assets 2023: $17,217,669Liabilities 2023: $7,131,243Net Assets 2023: $10,086,4262023Assets 2024: $15,821,799Liabilities 2024: $5,389,838Net Assets 2024: $10,431,9612024

Highlighted filing

2013

Assets$11,777,384
Liabilities$1,129,802
Net Assets$10,647,582

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $10,370,5722010Expenses 2011: $8,585,3472011Revenue 2012: $10,695,522Expenses 2012: $8,079,993Net Income 2012: $2,615,5292012Revenue 2013: $15,948,160Expenses 2013: $13,980,498Net Income 2013: $1,967,6622013Revenue 2014: $20,553,715Expenses 2014: $23,657,063Net Income 2014: -$3,103,3482014Revenue 2015: $27,061,778Expenses 2015: $28,351,929Net Income 2015: -$1,290,1512015Revenue 2016: $25,297,504Expenses 2016: $20,466,538Net Income 2016: $4,830,9662016Revenue 2017: $20,341,465Expenses 2017: $22,160,581Net Income 2017: -$1,819,1162017Revenue 2018: $31,161,247Expenses 2018: $30,337,102Net Income 2018: $824,1452018Revenue 2019: $16,329,262Expenses 2019: $19,595,777Net Income 2019: -$3,266,5152019Revenue 2020: $21,419,624Expenses 2020: $20,781,327Net Income 2020: $638,2972020Revenue 2021: $27,510,681Expenses 2021: $26,340,330Net Income 2021: $1,170,3512021Revenue 2022: $27,916,194Expenses 2022: $26,263,284Net Income 2022: $1,652,9102022Revenue 2023: $23,601,172Expenses 2023: $23,862,471Net Income 2023: -$261,2992023Revenue 2024: $23,780,946Expenses 2024: $23,632,723Net Income 2024: $148,2232024

Highlighted filing

2013

Revenue$15,948,160
Expenses$13,980,498
Net Income$1,967,662
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 24, 2014
Return Version
2013v3.1
Gross Receipts
$16,030,249
Mission and Program Overview

Mission

Truenorth community services empower people and strengthen community to inspire hope and build a brighter future. Truenorth community services will continually improve a fluid and flexible array of services to ensure our communities are prosperous destinations for all their members.

Our mission: nccs (dba truenorth community services) serves as the communities' crossroads where caring people come together to restore, reshape, and enrich lives. Truenorth community services will continually improve a fluid and flexible array of services to ensure our communities are prosperous destinations for all their members. Our vision: nccs (dba truenorth community services) believes everyone should have a voice, nutritious food, a healthy environment, a place to call home, quality education, employment that supports a living wage, services to build resilient youth, engaged citizens and the opportunity to experience the cultural arts. Truenorth's four core competencies include ensuring our youth thrive, addressing rural poverty, building vibrant communities, and providing innovative rural nonprofit leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,882,039$5,699,922▲ $2,817,883
Land, Buildings, and Equipment, Net$5,386,813$5,273,567▼ $113,246
Pledges and Grants Receivable$163,919$286,623▲ $122,704
Other Notes and Loans Receivable, Net$169,235$142,623▼ $26,612
Accounts Receivable$114,035$89,598▼ $24,437
Prepaid Expenses and Deferred Charges$40,658$54,025▲ $13,367
Inventories for Sale or Use$51,704$52,482▲ $778
Cash and Non-Interest-Bearing Accounts$2,000$1,900▼ $100
Total Assets$8,971,336$11,777,384▲ $2,806,048
Other Assets Total$160,933$176,644▲ $15,711
Liabilities
Accounts Payable and Accrued Expenses$265,303$1,082,813▲ $817,510
Mortgage Notes Payable Secured by Investment Property$35,490$31,941▼ $3,549
Grants Payable$3,106$15,048▲ $11,942
Total Liabilities$303,899$1,129,802▲ $825,903
Net Assets / Fund Balance
Temporarily Rstr Net Assets$8,870,666$10,904,284▲ $2,033,618
Permanently Rstr Net Assets$10,221$10,221→ $0
Unrestricted Net Assets$-213,450$-266,923▼ $53,473
Total Net Assets Fund Balance$8,667,437$10,647,582▲ $1,980,145
Total Liabilities and Net Assets / Fund Balance$8,971,336$11,777,384▲ $2,806,048

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,624,482$2,211,297$6,835,779
Land$649,085-$649,085

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2012$140,855-▲ $20,096$128$150,962
2011$155,650-▼ $4,370$168$140,855
2010$144,301-▲ $21,919$-223$155,649
2009$123,210-▲ $31,572$-148$144,301
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beverly CassidyExec. DirectorFT$110,646$110,646

Board Members and Trustees

NameTitle
Pam SemlowPresident
Jelanie BushTrustee
Julie BerwaldTrustee
Mark KrausTrustee
Mike PaigeTrustee
Sharla SchipperTrustee
Santa SokowlowskiMember at La
Scott RumseyMember at La
Suzanne VanwierenPast Preside
Carrie VandenbergSecretary
John CooperTreasurer
Rita VanbovenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$15,111,549
Program Service Revenue
$634,794
Investment Income
$44,836
Other Revenue
$156,981
All Other Contributions
$3,487,789
Change in Net Assets
$1,967,662

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
Food Inventory2$614,078Fair Market Value
Other Non Cash Contri Table2$52,498Fair Market Value
Clothing and Household Goods-$10,545Fair Market Value
Total Noncash Contributions4$677,121-

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,948,160
Total Revenue per Audited Statements
$15,948,160
Total Revenue per Form 990
$15,948,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,109,577
Salaries, Compensation, and Employee Benefits$2,870,921
Total Fundraising Expense$25,234
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,879,194$542,185-$2,421,379
Other Employee Benefits$351,737$97,805-$449,542
Depreciation Depletion$101,865$111,794-$213,659
Travel$107,115$7,804-$114,919
Other Expenses$21,494$63,560$104,950$85,054
All Other Expenses$223,853$-59,276$-79,716$84,861
Occupancy$34,869$48,861-$83,730
Insurance$19,513$24,035-$43,548
Fees for Services Accounting$7,825$629-$8,454
Fees for Services Legal$7,483$601-$8,084
Total Functional Expenses$13,101,731$853,533$25,234$13,980,498

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,980,498
Expenses per Audited Statements$13,965,277
Total Expenses per Audited Statements$13,965,277
Expenses Not Reported on Financial Statements$15,221
Other Expense Adjustments$15,221
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The consolidated audited financial statements and the form 990 are reviewed with the auditor and the nccs board finance & audit committee prior to the filing of the form 990.

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

Board members are required to comlete the nccs board of directors conflict of interest policy form annually (normally in january). Staff is required to disclose any interests on the nccs employee conflict of interest disclosure statement before any transaction is consummated. The board shall determine whether a conflict exists and is material, and in the presence of an existing material conflict, whether the contemplated transaction may be authorized as just, fair and reasonable to nccs. The decision of the board on these matters will rest in their sole discretion, and their concern must be the welfare of nccs and the advancement of its purpose.

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

The nccs board executive committee serves as the human resources committee. The executive director's salary and benefits package is compiled by the board of directors which forwards their recommendations to the board finance & audit committee to assure they fit within the annual budget. Once endorsed by the finance committee, the salary and benefits package is presented as part of the annual operating budget to the full board of directors for approval.

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

The nccs board executive committee serves as the human resources committee. The salary and benefit research is compiled and presented to the hr committee with recommendations for all senior management positions with the exception of the executive director. This recommendation comes from the board of directors. The recommendations for senior management salaries and benefits are then forwarded to the board finance & audit committee to assure they fit within the annual budget. Once endorsed by the finance committee, the salaries and benefits are presented as part of the annual operating budget to the full board of directors for approval.

Form 990, Page 6, Part VI, Line 19

All documents are made available upon request.

Filing and Contact Details

Filer

EIN
38-6158533
Phone
2319240641

Signing Officer

Name
Beverly Cassidy
Title
Executive Director
Phone
2319240641
Signed
2014-09-24
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
12
Independent Board Members
12
Employees
215
Volunteers
703

Preparer

Preparer
Daniel R Slate
Phone
2319246890
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission: nccs (dba truenorth community services) serves as the communities' crossroads where caring people come together to restore, reshape, and enrich lives. Truenorth community services will continually improve a fluid and flexible array of services to ensure our communities are prosperous destinations for all their members. Our vision: nccs (dba truenorth community services) believes everyone should have a voice, nutritious food, a healthy environment, a place to call home, quality education, employment that supports a living wage, services to build resilient youth, engaged citizens and the opportunity to experience the cultural arts. Truenorth's four core competencies include ensuring our youth thrive, addressing rural poverty, building vibrant communities, and providing innovative rural nonprofit leadership.

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

Community enhancement - provides volunteer services for newaygo county residents.

Form 990, Part XI, Line 9

Cost of goods sold 0 book / tax depreciation difference 15,221

Form 990, Part XI, Line 9

2,738

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

COST OF GOODS SOLD 0

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 15,221

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IRS990/ProgSrvcAccomActy2Grp/Desc0TRUENORTH'S YOUTH DEVELOPMENT, CULTURAL ENRICHMENT, AND CAMP NEWAYGO DEPARTMENTS - PROVIDES COMPREHENSIVE YOUTH PROGRAMS INCLUDING ENVIRONMENTAL, EXPERIENTIAL, AND DEVELOPMENTAL AREAS. BIG BROTHERS AND BIG SISTERS PROVIDES COMMUNITY BASED AND SITE BASED MENTORING FOR AT RISK YOUTH. BOYS AND GIRLS CLUB PROVIDES AFTERSCHOOL PROGRAMMING THAT INCLUDES HEALTHY EATING, HOMEWORK HELP, AND HEALTHY EXERCISE. YOUTH TRANSITIONS PROVIDES INTENSIVE CASE MANAGEMENT FOR ADJUDICATED YOUTH PROVIDING SERVICES IN THE YOUTH'S COMMUNITY AVOIDING EXPENSIVE OUT OF STATE PLACEMENT. CAMP NEWAYGO PROVIDES OPPORTUNITIES FOR YOUTH AND ADULTS TO EXPERIENCE ENVIRONMENTAL, CULTURAL, AND LEADERSHIP PROGRAMS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01020819
IRS990/ProgSrvcAccomActy3Grp/Desc021ST CENTURY COMMUNITY LEARNER CENTERS - OUR SCHOOL BASED OUT-OF-SCHOOL TIME PROGRAMS PROVIDE BEFORE-SCHOOL, AFTER-SCHOOL, AND SUMMER-TIME PROGRAMS FOR ALL CHILDREN WITHIN THE HESPERIA, BALDWIN, WHITE CLOUD, WALKERVILLE, AND HART PUBLIC SCHOOLS SYSTEMS. THE ELEMENTARY AND MIDDLE SCHOOL PROGRAMS ARE ENTITLED FOCUS (FOR OUR CHILDREN'S ULTIMATE SUCCESS) AND THE HIGH SCHOOL PROGRAMS ARE ENTITLED PACE (PARTNERSHIPS, ACADEMICS, COMMUNITY, EXCELLENCE). ACTIVITIES FOCUS ON HOMEWORK HELP, ACADEMIC IMPROVEMENT, HEALTHY EATING, LIFE LONG LEARNING SKILLS, ACADEMIC REMEDIATION AND DROP OUT PREVENTION, DISGUISED LEARNING, AND ADVENTURE BASED OUTDOOR ACTIVITIES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY ENHANCEMENT - PROVIDES VOLUNTEER SERVICES FOR NEWAYGO COUNTY RESIDENTS.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$5.39$10.4$23.8$23.6$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.2$7.13$10.1$23.6$23.9$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.9$10.7$10.2$27.9$26.3$1.65
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$16.0$7.28$8.67$27.5$26.3$1.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.8$8.39$7.44$21.4$20.8$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$5.65$6.92$16.3$19.6$3.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$3.20$10.1$31.2$30.3$0.82
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$1.56$9.33$20.3$22.2$1.82
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$1.35$11.1$25.3$20.5$4.83
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.85$2.60$6.25$27.1$28.4$1.29
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.0$2.50$7.55$20.6$23.7$3.10
2013Detailed filing. Detailed filing data is available for this year.$11.8$1.13$10.6$15.9$14.0$1.97
2012Summary only. Only limited summary data is available for this year.$8.97$0.30$8.67$10.7$8.08$2.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.62$0.57$6.05$8.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.17$0.76$8.40$10.4
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $10M-$25M nonprofits