Civic Intelligence

Rotary Lights Inc.

990 • Fiscal year 2016 • EIN 39-1977511

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 28, 2016

PO Box 215LA Crosse, WI 54601

(608) 785-8153

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.06x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

56th percentile

5.3%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2016

Assets

Up

$399,796

Up $38,998 (+11%) from 2014

Net Assets

Up

$386,164

Up $82,705 (+27%) from 2014

Liabilities

Down

$13,632

Down $43,707 (-76%) from 2014

Revenue

Up

$233,084

Up $64,764 (+38%) from 2014

Expenses

Up

$164,485

Up $23,037 (+16%) from 2014

Net Income

Up

$68,599

Up $41,727 (+155%) from 2014

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 2011: $318,727Liabilities 2011: $65,377Net Assets 2011: $253,3502011Assets 2012: $340,206Liabilities 2012: $93,811Net Assets 2012: $246,3952012Assets 2013: $351,777Liabilities 2013: $75,665Net Assets 2013: $276,1122013Assets 2014: $360,798Liabilities 2014: $57,339Net Assets 2014: $303,4592014Assets 2016: $399,796Liabilities 2016: $13,632Net Assets 2016: $386,1642016Assets 2017: $421,603Liabilities 2017: $6,504Net Assets 2017: $415,0992017Assets 2018: $546,329Liabilities 2018: $21,932Net Assets 2018: $524,3972018Assets 2019: $666,797Liabilities 2019: $50,018Net Assets 2019: $616,7792019Assets 2020: $680,196Liabilities 2020: $13,906Net Assets 2020: $666,2902020Assets 2021: $827,904Liabilities 2021: $17,748Net Assets 2021: $810,1562021Assets 2022: $955,647Liabilities 2022: $28,872Net Assets 2022: $926,7752022Assets 2023: $1,167,907Liabilities 2023: $58,313Net Assets 2023: $1,109,5942023Assets 2024: $1,286,879Liabilities 2024: $92,536Net Assets 2024: $1,194,3432024Assets 2025: $1,352,440Liabilities 2025: $93,847Net Assets 2025: $1,258,5932025

Highlighted filing

2016

Assets$399,796
Liabilities$13,632
Net Assets$386,164

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $184,2602011Revenue 2012: $138,107Expenses 2012: $145,886Net Income 2012: -$7,7792012Revenue 2013: $167,268Expenses 2013: $163,603Net Income 2013: $3,6652013Revenue 2014: $168,320Expenses 2014: $141,448Net Income 2014: $26,8722014Revenue 2016: $233,084Expenses 2016: $164,485Net Income 2016: $68,5992016Revenue 2017: $240,226Expenses 2017: $212,349Net Income 2017: $27,8772017Revenue 2018: $304,503Expenses 2018: $192,791Net Income 2018: $111,7122018Revenue 2019: $311,761Expenses 2019: $219,379Net Income 2019: $92,3822019Revenue 2020: $307,830Expenses 2020: $241,137Net Income 2020: $66,6932020Revenue 2021: $404,734Expenses 2021: $254,600Net Income 2021: $150,1342021Revenue 2022: $527,756Expenses 2022: $399,171Net Income 2022: $128,5852022Revenue 2023: $489,051Expenses 2023: $306,754Net Income 2023: $182,2972023Revenue 2024: $488,672Expenses 2024: $399,700Net Income 2024: $88,9722024Revenue 2025: $499,028Expenses 2025: $437,768Net Income 2025: $61,2602025

Highlighted filing

2016

Revenue$233,084
Expenses$164,485
Net Income$68,599
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 28, 2016
Return Version
2015v2.1
Gross Receipts
$238,037
Mission and Program Overview

Mission

Holiday lights display as a means to collect food donations for individuals in need in the coulee region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$163,985$203,744▲ $39,759
Land, Buildings, and Equipment, Net$203,385$184,780▼ $18,605
Savings and Temporary Cash Investments$9,244$8,272▼ $972
Inventories for Sale or Use$3,000$3,000→ $0
Total Assets$379,614$399,796▲ $20,182
Liabilities
Other Liabilities$37,688$13,632▼ $24,056
Total Liabilities$37,688$13,632▼ $24,056
Net Assets / Fund Balance
Unrestricted Net Assets$341,926$386,164▲ $44,238
Total Net Assets Fund Balance$341,926$386,164▲ $44,238
Total Liabilities and Net Assets / Fund Balance$379,614$399,796▲ $20,182

Asset Categories

AssetBook ValueDepreciationBasis
Land$25,000-$25,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pat StephensPresident
Aaron MillerDirector
Beth StempinskiDirector
Bill HoelDirector
Bill WiesjahnDirector
Dave TrappDirector
Jim SpencerDirector
Jim WarrenDirector
Joe ThesingDirector
Karla StanekDirector
Larry PetersonDirector
Leo ChaputDirector
Mike DiveleyDirector
Roger BjorgeDirector
Nancy ProctorSecretary
Terry MillerTreasurer
John WettsteinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$211,985
Program Service Revenue
$0
Investment Income
$707
Other Revenue
$20,392
All Other Contributions
$211,985
Change in Net Assets
$68,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$142,570
Grants and Similar Amounts Paid$21,915
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$29,216--$29,216
Grants to Domestic Orgs$21,915--$21,915
Occupancy$15,380--$15,380
Other Expenses$10,745--$10,745
Fees for Services Accounting$2,000--$2,000
Interest$1,806--$1,806
Office Expenses$1,396--$1,396
Fees for Services Other$1,090--$1,090
Total Functional Expenses$164,485$0$0$164,485
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
Accounts Payable$6,667
Accrued and Other Liabilities$4,509
Wells Fargo Credit Card$2,456
Note Payable - Merchants Bank-
Notes Payable - La Crosse Comm Fdtn-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 11B

990 is reviewed by president and treasurer prior to filing and made available to all other directors.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request; significant information is provided in program given to all who enter the park to view the display.

Filing and Contact Details

Filer

Filer Name
Rotary Lights Inc
EIN
39-1977511
Phone
6087858153
Address
PO BOX 215, LA CROSSE, WI 54601
Doing Business As
Rotary Lights Inc

Signing Officer

Name
Terry Miller
Title
Treasurer
Phone
6087858153
Signed
2016-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Miller
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
Advisors Management Group
Address
505 KING ST STE 208, LA CROSSE, WI 54601-4062
Preparer
Melanie Chapel
Phone
6087820200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Electricity 6,000 0 0 volunteer appreciation 4,743 0 0 worker food & beverage 3,166 0 0 security 2,631 0 0 lp gas & gasoline 2,536 0 0 repair & maintenance 2,276 0 0 vehicle expense 2,211 0 0 telephone 2,184 0 0 supplies 1,383 0 0 hayrides 1,200 0 0 license 620 0 0 dues & subscriptions 284 0 0 bank charges -18 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -24,361 a/p adjustment 0 total -24,361

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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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09244
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08272
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0211985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0197596
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0168270
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0162966
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0135349
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0876166
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0113
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt026052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt021392
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0580
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03531
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt054465
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0113
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0790
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0790
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt0930631
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0238037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0218988
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0168850
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0165876
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0138880
IRS990ScheduleA/Total509Grp/TotalAmt0930631
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0238037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0218988
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0168850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0166741
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0138918
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0931534
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06667
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED AND OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WELLS FARGO CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NOTE PAYABLE - MERCHANTS BANK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4NOTES PAYABLE - LA CROSSE COMM FDTN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025000
IRS990ScheduleD/TotalLiabilityAmt013632
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY PRESIDENT AND TREASURER PRIOR TO FILING AND MADE AVAILABLE TO ALL OTHER DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE UPON REQUEST; SIGNIFICANT INFORMATION IS PROVIDED IN PROGRAM GIVEN TO ALL WHO ENTER THE PARK TO VIEW THE DISPLAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTRICITY 6,000 0 0 VOLUNTEER APPRECIATION 4,743 0 0 WORKER FOOD & BEVERAGE 3,166 0 0 SECURITY 2,631 0 0 LP GAS & GASOLINE 2,536 0 0 REPAIR & MAINTENANCE 2,276 0 0 VEHICLE EXPENSE 2,211 0 0 TELEPHONE 2,184 0 0 SUPPLIES 1,383 0 0 HAYRIDES 1,200 0 0 LICENSE 620 0 0 DUES & SUBSCRIPTIONS 284 0 0 BANK CHARGES -18 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -24,361 A/P ADJUSTMENT 0 TOTAL -24,361
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0379614
IRS990/TotalAssetsEOYAmt0399796
IRS990/TotalAssetsGrp/BOYAmt0379614
IRS990/TotalAssetsGrp/EOYAmt0399796
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0211985
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0164485
IRS990/TotalFunctionalExpensesGrp/TotalAmt0164485
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037688
IRS990/TotalLiabilitiesEOYAmt013632
IRS990/TotalLiabilitiesGrp/BOYAmt037688
IRS990/TotalLiabilitiesGrp/EOYAmt013632
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0341926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0386164
IRS990/TotalProgramServiceExpensesAmt0164485
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021099
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0233084
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0379614
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0399796
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0341926
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0386164
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt027 MARKET STREET
IRS990/USAddress/CityNm0LA CROSSE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054601
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt017
IRS990/WebsiteAddressTxt0WWW.ROTARYLIGHTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06087858153
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROTARY LIGHTS INC
ReturnHeader/Filer/BusinessNameControlTxt0ROTA
ReturnHeader/Filer/EIN0391977511
ReturnHeader/Filer/PhoneNum06087858153
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 215
ReturnHeader/Filer/USAddress/CityNm0LA CROSSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411619602
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADVISORS MANAGEMENT GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 KING ST STE 208
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA CROSSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0546014062
ReturnHeader/PreparerPersonGrp/PhoneNum06087820200

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.09$1.26$0.50$0.44$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.29$0.09$1.19$0.49$0.40$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.06$1.11$0.49$0.31$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.96$0.03$0.93$0.53$0.40$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$0.40$0.25$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.31$0.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.05$0.62$0.31$0.22$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.52$0.30$0.19$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.42$0.24$0.21$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.23$0.16$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.06$0.30$0.17$0.14$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.08$0.28$0.17$0.16$0.00
2012Summary only. Only limited summary data is available for this year.$0.34$0.09$0.25$0.14$0.15$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.07$0.25$0.18