Civic Intelligence

Rotary Lights Inc.

990 • Fiscal year 2017 • EIN 39-1977511

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 06, 2017

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

65th percentile

0.02x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

56th percentile

5.5%

Faster asset growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

3.1%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$421,603

Up $21,807 (+5.5%) from 2016

Net Assets

Up

$415,099

Up $28,935 (+7.5%) from 2016

Liabilities

Down

$6,504

Down $7,128 (-52%) from 2016

Revenue

Up

$240,226

Up $7,142 (+3.1%) from 2016

Expenses

Up

$212,349

Up $47,864 (+29%) from 2016

Net Income

Down

$27,877

Down $40,722 (-59%) from 2016

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

2017

Assets$421,603
Liabilities$6,504
Net Assets$415,099

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

2017

Revenue$240,226
Expenses$212,349
Net Income$27,877
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$251,084
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
Land, Buildings, and Equipment, Net$184,780$192,398▲ $7,618
Cash and Non-Interest-Bearing Accounts$203,744$152,069▼ $51,675
Savings and Temporary Cash Investments$8,272$76,136▲ $67,864
Inventories for Sale or Use$3,000$1,000▼ $2,000
Total Assets$399,796$421,603▲ $21,807
Liabilities
Other Liabilities$13,632$6,504▼ $7,128
Total Liabilities$13,632$6,504▼ $7,128
Net Assets / Fund Balance
Unrestricted Net Assets$386,164$415,099▲ $28,935
Total Net Assets Fund Balance$386,164$415,099▲ $28,935
Total Liabilities and Net Assets / Fund Balance$399,796$421,603▲ $21,807

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$167,398$212,961$380,359
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
$226,161
Program Service Revenue
$0
Investment Income
$781
Other Revenue
$13,284
All Other Contributions
$226,161
Change in Net Assets
$27,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,509
Grants and Similar Amounts Paid$30,840
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$35,462--$35,462
Grants to Domestic Orgs$30,840--$30,840
Depreciation Depletion$19,338--$19,338
Occupancy$14,741--$14,741
Other Expenses$11,983--$11,983
Fees for Services Other$3,633--$3,633
Fees for Services Accounting$2,185--$2,185
Office Expenses$1,631--$1,631
Travel$357--$357
Conferences and Meetings$127--$127
Total Functional Expenses$212,349$0$0$212,349
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
Accrued and Other Liabilities$4,693
Accounts Payable$849
Wells Fargo Credit Card$669
Kwik Trip Credit Card$293
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
2017-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Miller
Legal Domicile
Wi
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 9,853 0 0 repair & maintenance 6,840 0 0 volunteer appreciation 3,075 0 0 vehicle expense 2,710 0 0 lp gas & gasoline 2,685 0 0 telephone 2,050 0 0 security 2,050 0 0 supplies 1,740 0 0 worker food & beverage 1,487 0 0 hayrides 1,200 0 0 dues & subscriptions 822 0 0 license 670 0 0 bank charges 280 0 0 total 35,462 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,058

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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0211985
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt021915
IRS990/PYInvestmentIncomeAmt0707
IRS990/PYOtherExpensesAmt0142570
IRS990/PYOtherRevenueAmt020392
IRS990/PYRevenuesLessExpensesAmt068599
IRS990/PYTotalExpensesAmt0164485
IRS990/PYTotalRevenueAmt0233084
IRS990/ReconcilationRevenueExpnssAmt027877
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0313
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08272
IRS990/SavingsAndTempCashInvstGrp/EOYAmt076136
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0226161
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0211985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0197596
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0168270
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0162966
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0966978
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04100
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt075
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt020823
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt026052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt021392
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0580
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt071757
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt075
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04175
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0790
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0790
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99520
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt01038735
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0246984
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0238037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0218988
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0168850
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0165876
IRS990ScheduleA/Total509Grp/TotalAmt01038735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0251084
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0238037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0218988
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0168850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0166741
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01043700
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt025000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt025000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0167398
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0212961
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0380359
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1849
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2669
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3293
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED AND OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCOUNTS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2WELLS FARGO CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3KWIK TRIP CREDIT CARD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0192398
IRS990ScheduleD/TotalLiabilityAmt06504
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 9,853 0 0 REPAIR & MAINTENANCE 6,840 0 0 VOLUNTEER APPRECIATION 3,075 0 0 VEHICLE EXPENSE 2,710 0 0 LP GAS & GASOLINE 2,685 0 0 TELEPHONE 2,050 0 0 SECURITY 2,050 0 0 SUPPLIES 1,740 0 0 WORKER FOOD & BEVERAGE 1,487 0 0 HAYRIDES 1,200 0 0 DUES & SUBSCRIPTIONS 822 0 0 LICENSE 670 0 0 BANK CHARGES 280 0 0 TOTAL 35,462 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 1,058
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/TotalAssetsBOYAmt0399796
IRS990/TotalAssetsEOYAmt0421603
IRS990/TotalAssetsGrp/BOYAmt0399796
IRS990/TotalAssetsGrp/EOYAmt0421603
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226161
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212349
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013632
IRS990/TotalLiabilitiesEOYAmt06504
IRS990/TotalLiabilitiesGrp/BOYAmt013632
IRS990/TotalLiabilitiesGrp/EOYAmt06504
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0386164
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0415099
IRS990/TotalProgramServiceExpensesAmt0212349
IRS990/TotalRevenueGrp/ExclusionAmt0313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240226
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0399796
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0421603
IRS990/TravelGrp/ProgramServicesAmt0357
IRS990/TravelGrp/TotalAmt0357
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0386164
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0415099
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

Document Assets

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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