Civic Intelligence

Smelc Holdings Inc

990 • Fiscal year 2019 • EIN 45-2585283

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 20, 2020

Organization ProfileN/A
2215 N Palmer StMilwaukee, WI 53212

(414) 562-3369

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2019

Net Margin

83rd percentile

97%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

33rd percentile

$0

Higher top officer pay than 33% of similar nonprofits.

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

2019 filings • 501(c)2 • $10M-$25M nonprofits • Source year 2019

Asset Growth

34th percentile

-3.1%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)2 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

99th percentile

6988%

Faster revenue growth than 99% of similar nonprofits.

2019 filings • 501(c)2 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$10,670,000

Down $346,431 (-3.1%) from 2018

Net Assets

Up

$10,670,000

Up $11,319,472 (+1743%) from 2018

Liabilities

Down

$0

Down $11,665,903 (-100%) from 2018

Revenue And Expenses
Liabilities / Revenue10th percentileNet Margin83rd percentile

Revenue

Up

$11,694,493

Up $11,529,493 (+6988%) from 2018

Expenses

Down

$375,021

Down $121,974 (-25%) from 2018

Net Income

Up

$11,319,472

Up $11,651,467 (+3510%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2012: $11,653,629Liabilities 2012: $11,640,000Net Assets 2012: $13,6292012Assets 2013: $11,653,524Liabilities 2013: $11,640,000Net Assets 2013: $13,5242013Assets 2014: $11,653,574Liabilities 2014: $11,654,889Net Assets 2014: -$1,3152014Assets 2015: $11,653,886Liabilities 2015: $11,655,847Net Assets 2015: -$1,9612015Assets 2016: $11,654,480Liabilities 2016: $11,655,540Net Assets 2016: -$1,0602016Assets 2017: $11,335,683Liabilities 2017: $11,653,160Net Assets 2017: -$317,4772017Assets 2018: $11,016,431Liabilities 2018: $11,665,903Net Assets 2018: -$649,4722018Assets 2019: $10,670,000Liabilities 2019: $0Net Assets 2019: $10,670,0002019Assets 2020: $10,337,429Liabilities 2020: $0Net Assets 2020: $10,337,4292020Assets 2021: $10,004,857Liabilities 2021: $0Net Assets 2021: $10,004,8572021Assets 2022: $9,672,286Liabilities 2022: $0Net Assets 2022: $9,672,2862022Assets 2023: $13,921,607Liabilities 2023: $12,740,000Net Assets 2023: $1,181,6072023Assets 2024: $13,926,454Liabilities 2024: $12,740,050Net Assets 2024: $1,186,4042024Assets 2025: $16,835,372Liabilities 2025: $12,740,653Net Assets 2025: $4,094,7192025

Highlighted filing

2019

Assets$10,670,000
Liabilities$0
Net Assets$10,670,000
Open 2019 Filing

Operations Trend

Revenue Growth99th percentile

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

$20M$10M$0-$10MExpenses 2012: $110,7892012Expenses 2013: $163,0572013Revenue 2014: $312,269Expenses 2014: $327,213Net Income 2014: -$14,9442014Revenue 2015: $163,057Expenses 2015: $163,703Net Income 2015: -$6462015Revenue 2016: $165,000Expenses 2016: $164,099Net Income 2016: $9012016Revenue 2017: $165,000Expenses 2017: $481,417Net Income 2017: -$316,4172017Revenue 2018: $165,000Expenses 2018: $496,995Net Income 2018: -$331,9952018Revenue 2019: $11,694,493Expenses 2019: $375,021Net Income 2019: $11,319,4722019Revenue 2020: $580,000Expenses 2020: $912,571Net Income 2020: -$332,5712020Revenue 2021: $580,000Expenses 2021: $912,572Net Income 2021: -$332,5722021Revenue 2022: $580,000Expenses 2022: $912,572Net Income 2022: -$332,5722022Revenue 2023: $1,773,878Expenses 2023: $10,264,557Net Income 2023: -$8,490,6792023Revenue 2024: $497,903Expenses 2024: $493,106Net Income 2024: $4,7972024Revenue 2025: $3,471,521Expenses 2025: $563,206Net Income 2025: $2,908,3152025

Highlighted filing

2019

Revenue$11,694,493
Expenses$375,021
Net Income$11,319,472
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 20, 2020
Return Version
2018v3.1
Gross Receipts
$11,694,493
Mission and Program Overview

Mission

Collecting income from property and turning income over, less expenses to st. Marcus evangelical lutheran church, inc. Per within the meaning of 501(c)(2).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,002,571$10,670,000▼ $332,571
Cash and Non-Interest-Bearing Accounts$13,527$0▼ $13,527
Prepaid Expenses and Deferred Charges$333$0▼ $333
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$11,016,431$10,670,000▼ $346,431
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,640,000--
Accounts Payable and Accrued Expenses$25,903--
Total Liabilities$11,665,903$0▼ $11,665,903
Net Assets / Fund Balance
Unrestricted Net Assets$-649,472$10,670,000▲ $11,319,472
Total Net Assets Fund Balance$-649,472$10,670,000▲ $11,319,472
Total Liabilities and Net Assets / Fund Balance$11,016,431$10,670,000▼ $346,431

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,670,000$970,000$11,640,000
Compensation and Service Providers
Top Officer Pay33rd percentile

Board Members and Trustees

NameTitle
Craig HuebnerPresident
Jason WeinrichSecretary
Kirk FedewaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$309,523
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$11,384,970
All Other Contributions
$309,523
Change in Net Assets
$11,319,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$375,021
Total Fundraising Expense$6,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$313,316$13,045$6,210$332,571
Interest$42,326--$42,326
Other Expenses-$100-$100
Office Expenses-$24-$24
Total Functional Expenses$355,642$13,169$6,210$375,021
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Reviewed by officer signing the form prior to submission.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request for a review of documents, an appointment is scheduled and documents are made available for inspection.”

Filing and Contact Details

Filer

Filer Name
Smelc Holdings Inc
EIN
45-2585283
Phone
4145623369
Address
2215 N PALMER ST, MILWAUKEE, WI 53212

Signing Officer

Name
Kirk Fedewa
Title
Treasurer
Signed
2020-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kirk Fedewa
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
1

Preparer

Firm
Ritz Holman LLP
Address
330 E Kilbourn Ste 550, Milwaukee, WI 53202-3144
Preparer
Diana Luttmann
Phone
4142711451
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

“The new market tax credit debt established to expand facilities at St. Marcus Lutheran Church and School was extinguished during the year ended June 30, 2019. SMELC Holdings, Inc. transferred its operations to St. Marcus Lutheran Church and school during this fiscal year. SMELC Holdings, Inc. continues to hold the building.”

Financial Statement Notes

Part X : FIN48 Footnote

“Management has reviewed all tax positions recognized in previously filed tax returns and those expected to be taken in future tax returns. As of June 30, 2019, the Organization had no amounts related to unrecognized income tax benefits and no amounts related to accrued interest and penalties. The Organization is currently not under audit by any federal or state taxing authority.”

Raw XML Appendix371 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has reviewed all tax positions recognized in previously filed tax returns and those expected to be taken in future tax returns. As of June 30, 2019, the Organization had no amounts related to unrecognized income tax benefits and no amounts related to accrued interest and penalties. The Organization is currently not under audit by any federal or state taxing authority.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The new market tax credit debt established to expand facilities at St. Marcus Lutheran Church and School was extinguished during the year ended June 30, 2019. SMELC Holdings, Inc. transferred its operations to St. Marcus Lutheran Church and school during this fiscal year. SMELC Holdings, Inc. continues to hold the building.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed by officer signing the form prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request for a review of documents, an appointment is scheduled and documents are made available for inspection.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Church/Religious Org
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(b)(1)(A)(i)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02215 N Palmer St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Milwaukee
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd053212
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0St. Marcus Evangelical Lutheran Church paid rent to SMELC Holdings, LLC in the amount of $41,250.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1All administration of SMELC Holdings, Inc. and St. Marcus Evangelical Luthern Church are provided from the same facility.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0(j)
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1(n)
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt041250
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1309523
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Accrual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0St Marcus Evangeical Lutheran Church
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1St Marcus Evangeical Lutheran Church
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0j
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1s
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt011016431
IRS990/TotalAssetsEOYAmt010670000
IRS990/TotalAssetsGrp/BOYAmt011016431
IRS990/TotalAssetsGrp/EOYAmt010670000
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0309523
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06210
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013169
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0355642
IRS990/TotalFunctionalExpensesGrp/TotalAmt0375021
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011665903
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt011665903
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-649472
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010670000
IRS990/TotalProgramServiceExpensesAmt0355642
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011384970
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011694493
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011016431
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010670000
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-649472
IRS990/UnrestrictedNetAssetsGrp/EOYAmt010670000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02215 N PALMER ST
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053212
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kirk Fedewa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMELC HOLDINGS INC
ReturnHeader/Filer/BusinessNameControlTxt0SMEL
ReturnHeader/Filer/EIN0452585283
ReturnHeader/Filer/PhoneNum04145623369
ReturnHeader/Filer/USAddress/AddressLine1Txt02215 N PALMER ST
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053212
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390919055
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ritz Holman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0330 E Kilbourn Ste 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Milwaukee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0532023144
ReturnHeader/PreparerPersonGrp/PhoneNum04142711451
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Diana Luttmann
ReturnHeader/ReturnTs02020-04-20T14:14:09-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,670,000
Liabilities
$0
Net assets
$10,670,000
Revenue
$11,694,493
Expenses
$375,021
Net income
$11,319,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$12.7$4.09$3.47$0.56$2.91
2024Summary only. Only limited summary data is available for this year.$13.9$12.7$1.19$0.50$0.49$0.00
2023Summary only. Only limited summary data is available for this year.$13.9$12.7$1.18$1.77$10.3$8.49
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.67$0.00$9.67$0.58$0.91$0.33
2021Summary only. Only limited summary data is available for this year.$10.0$0.00$10.0$0.58$0.91$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.00$10.3$0.58$0.91$0.33
2019Detailed filing. Detailed filing data is available for this year.$10.7$0.00$10.7$11.7$0.38$11.3
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$11.7$0.65$0.17$0.50$0.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$11.7$0.32$0.17$0.48$0.32
2016Detailed filing. Detailed filing data is available for this year.$11.7$11.7$0.00$0.17$0.16$0.00
2015Detailed filing. Detailed filing data is available for this year.$11.7$11.7$0.00$0.16$0.16$0.00
2014Summary only. Only limited summary data is available for this year.$11.7$11.7$0.00$0.31$0.33$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$11.6$0.01$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$11.6$0.01$0.11