Civic Intelligence

Geneva Area Foundation

990 • Fiscal year 2023 • EIN 39-0892022

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

PO Box 71Lake Geneva, WI 53147

(262) 248-4382

Siviq Scores

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

Liabilities / Assets

49th percentile

0.06x

Higher debt load relative to assets than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.27x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

61st percentile

9.8%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

32nd percentile

-3.8%

Faster revenue growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,026,201

Up $101,414 (+11%) from 2022

Net Assets

Up

$964,293

Up $72,862 (+8.2%) from 2022

Liabilities

Up

$61,908

Up $28,552 (+86%) from 2022

Revenue

Down

$225,846

Down $8,922 (-3.8%) from 2022

Expenses

Up

$203,738

Up $8,579 (+4.4%) from 2022

Net Income

Down

$22,108

Down $17,501 (-44%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $422,985Liabilities 2010: $9,163Net Assets 2010: $413,8222010Assets 2011: $475,129Liabilities 2011: $26,168Net Assets 2011: $448,9612011Assets 2012: $505,879Liabilities 2012: $26,332Net Assets 2012: $479,5472012Assets 2013: $530,990Liabilities 2013: $39,411Net Assets 2013: $491,5792013Assets 2014: $778,024Liabilities 2014: $48,667Net Assets 2014: $729,3572014Assets 2015: $798,523Liabilities 2015: $74,395Net Assets 2015: $724,1282015Assets 2016: $800,777Liabilities 2016: $77,600Net Assets 2016: $723,1772016Assets 2017: $835,677Liabilities 2017: $78,105Net Assets 2017: $757,5722017Assets 2018: $849,629Liabilities 2018: $91,087Net Assets 2018: $758,5422018Assets 2019: $907,382Liabilities 2019: $99,089Net Assets 2019: $808,2932019Assets 2020: $949,756Liabilities 2020: $80,814Net Assets 2020: $868,9422020Assets 2021: $1,044,107Liabilities 2021: $72,490Net Assets 2021: $971,6172021Assets 2022: $924,787Liabilities 2022: $33,356Net Assets 2022: $891,4312022Assets 2023: $1,026,201Liabilities 2023: $61,908Net Assets 2023: $964,2932023Assets 2024: $1,130,383Liabilities 2024: $77,370Net Assets 2024: $1,053,0132024

Highlighted filing

2023

Assets$1,026,201
Liabilities$61,908
Net Assets$964,293

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $83,201Expenses 2010: $74,663Net Income 2010: $8,5382010Revenue 2011: $138,069Expenses 2011: $96,819Net Income 2011: $41,2502011Expenses 2012: $102,3412012Revenue 2013: $114,635Expenses 2013: $110,592Net Income 2013: $4,0432013Revenue 2014: $348,819Expenses 2014: $110,336Net Income 2014: $238,4832014Revenue 2015: $153,750Expenses 2015: $131,558Net Income 2015: $22,1922015Revenue 2016: $143,220Expenses 2016: $150,628Net Income 2016: -$7,4082016Revenue 2017: $152,662Expenses 2017: $149,257Net Income 2017: $3,4052017Revenue 2018: $170,402Expenses 2018: $159,137Net Income 2018: $11,2652018Revenue 2019: $180,026Expenses 2019: $178,362Net Income 2019: $1,6642019Revenue 2020: $172,672Expenses 2020: $149,190Net Income 2020: $23,4822020Revenue 2021: $240,597Expenses 2021: $155,839Net Income 2021: $84,7582021Revenue 2022: $234,768Expenses 2022: $195,159Net Income 2022: $39,6092022Revenue 2023: $225,846Expenses 2023: $203,738Net Income 2023: $22,1082023Revenue 2024: $273,696Expenses 2024: $209,852Net Income 2024: $63,8442024

Highlighted filing

2023

Revenue$225,846
Expenses$203,738
Net Income$22,108
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$233,152
Mission and Program Overview

Mission

NONE

Maintenance and upkeep of horticultural hall

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$410,333$470,971▲ $60,638
Land, Buildings, and Equipment, Net$423,006$421,802▼ $1,204
Cash and Non-Interest-Bearing Accounts$91,189$133,169▲ $41,980
Accounts Receivable$259$259→ $0
Total Assets$924,787$1,026,201▲ $101,414
Liabilities
Other Liabilities$33,356$61,908▲ $28,552
Total Liabilities$33,356$61,908▲ $28,552
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$891,431$964,293▲ $72,862
Total Net Assets Fund Balance$891,431$964,293▲ $72,862
Total Liabilities and Net Assets / Fund Balance$924,787$1,026,201▲ $101,414

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$206,589$125,893$332,482
Buildings$74,320$227,214$301,534
Land$120,610-$120,610
Equipment$20,283$42,018$62,301
Other Land Buildings$0--
Other Securities$470,971--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$77,894
Program Service Revenue
$123,155
Investment Income
$0
Other Revenue
$24,797
All Other Contributions
$77,894
Change in Net Assets
$22,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,258
Salaries, Compensation, and Employee Benefits$65,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$63,827--$63,827
Other Salaries and Wages$62,605--$62,605
Depreciation Depletion$19,421$19,422-$38,843
Insurance$11,744--$11,744
All Other Expenses$3,905--$3,905
Payroll Taxes$2,875--$2,875
Other Expenses$2,563--$2,563
Fees for Services Accounting$1,178--$1,178
Advertising$228--$228
Total Functional Expenses$184,316$19,422$0$203,738
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,055
Fundraising Direct Expenses$7,306
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Farmers Market$14,055$14,055$6,787$7,268
Bricks$1,000$1,000$519$481
Total Events$15,055$15,055$7,306$7,749
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Hall Rent$60,725
Payroll Liabilities$1,183
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Executive director and one of the directors are husband and wife.

Form 990, Part VI, Section B, Line 11B

The association's board of directors gets together and examines the 990.

Form 990, Part VI, Section C, Line 19

If anyone wishes to view the governing documents, conflict of interest policy, or financial statements they can stop in and visit the association.

Filing and Contact Details

Filer

Filer Name
Geneva Area Foundation Inc
EIN
39-0892022
Phone
2622484382
Address
PO BOX 71, LAKE GENEVA, WI 53147

Signing Officer

Name
Mike Buttleman
Title
Treasurer
Phone
2622484382
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Thompson
Formed
1911
Legal Domicile
Wi
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
0

Preparer

Firm
Chamberlain Otte Cpas Llp
Address
421 BROAD ST SUITE 100, LAKE GENEVA, WI 53147
Preparer
Gary Otte CPA
Phone
2622491100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrealized gains or losses 50,754.

Raw XML AppendixShowing 400 of 500 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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IRS990/OtherExpensesGrp/ProgramServicesAmt24046
IRS990/OtherExpensesGrp/ProgramServicesAmt32563
IRS990/OtherExpensesGrp/TotalAmt06000
IRS990/OtherExpensesGrp/TotalAmt15924
IRS990/OtherExpensesGrp/TotalAmt24046
IRS990/OtherExpensesGrp/TotalAmt32563
IRS990/OtherLiabilitiesGrp/BOYAmt033356
IRS990/OtherLiabilitiesGrp/EOYAmt061908
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/BusinessCd1900001
IRS990/OtherRevenueMiscGrp/BusinessCd2900001
IRS990/OtherRevenueMiscGrp/Desc0DIVIDENDS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc2INTEREST INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015808
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11020
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2220
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015808
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11020
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2220
IRS990/OtherRevenueTotalAmt017048
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062605
IRS990/OtherSalariesAndWagesGrp/TotalAmt062605
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02875
IRS990/PayrollTaxesGrp/TotalAmt02875
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BILL THOMPSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0HALL RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0123155
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0123155
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt061225
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0127055
IRS990/PYOtherRevenueAmt034653
IRS990/PYProgramServiceRevenueAmt0138890
IRS990/PYRevenuesLessExpensesAmt039609
IRS990/PYSalariesCompEmpBnftPaidAmt068104
IRS990/PYTotalExpensesAmt0195159
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0234768
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt022108
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0140203
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt077894
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt061225
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt064370
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt061038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt046600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0311127
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt024797
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt034653
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt037815
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt015734
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012193
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0125192
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0123155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0138890
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0121870
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt055135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0121233
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0560283
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt024797
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt034653
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt037815
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt015734
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012193
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0125192
IRS990ScheduleA/InvestmentIncomeCYPct00.12560
IRS990ScheduleA/InvestmentIncomePYPct00.11040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87440
IRS990ScheduleA/PublicSupportPY509Pct00.88960
IRS990ScheduleA/PublicSupportTotal509Amt0871410
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0201049
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0200115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0186240
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0116173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0167833
IRS990ScheduleA/Total509Grp/TotalAmt0871410
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0225846
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0234768
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0224055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0131907
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0180026
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0996602
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt074320
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0227214
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0301534
IRS990ScheduleD/EquipmentGrp/BookValueAmt020283
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042018
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062301
IRS990ScheduleD/LandGrp/BookValueAmt0120610
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120610
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0206589
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0125893
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0332482
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11183
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED HALL RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0470971
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0421802
IRS990ScheduleD/TotalBookValueSecuritiesAmt0470971
IRS990ScheduleD/TotalLiabilityAmt061908
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07306
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BRICKS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FARMERS MARKET
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt01000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014055

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.13$0.08$1.05$0.27$0.21$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.06$0.96$0.23$0.20$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.03$0.89$0.23$0.20$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.07$0.97$0.24$0.16$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.08$0.87$0.17$0.15$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.10$0.81$0.18$0.18$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.09$0.76$0.17$0.16$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.08$0.76$0.15$0.15$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.08$0.72$0.14$0.15$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.07$0.72$0.15$0.13$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.73$0.35$0.11$0.24
2013Detailed filing. Detailed filing data is available for this year.$0.53$0.04$0.49$0.11$0.11$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.03$0.48$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.03$0.45$0.14$0.10$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.01$0.41$0.08$0.07$0.01