Civic Intelligence

Penguicon Inc.

990EZ • Fiscal year 2023 • EIN 47-3977319

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

Organization Profile
17130 Deering StLivonia, MI 48152

(248) 701-8338

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

60th percentile

9.2%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

41st percentile

-3.4%

Faster asset growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$13,854

Down $484 (-3.4%) from 2022

Net Assets

Down

$13,854

Down $484 (-3.4%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin60th percentile

Revenue

Up

$8,840

Up $13,321 (+297%) from 2022

Expenses

Up

$8,026

Up $187 (+2.4%) from 2022

Net Income

Up

$814

Up $13,134 (+107%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$100K$50K$0Assets 2011: $53,877Liabilities 2011: $02011Assets 2012: $50,215Liabilities 2012: $02012Assets 2013: $58,746Liabilities 2013: $02013Assets 2014: $62,001Liabilities 2014: $02014Assets 2015: $72,919Liabilities 2015: $16Net Assets 2015: $72,9032015Assets 2016: $81,980Liabilities 2016: $1,306Net Assets 2016: $80,6742016Assets 2017: $67,901Liabilities 2017: $343Net Assets 2017: $67,5582017Assets 2018: $55,794Liabilities 2018: $1,165Net Assets 2018: $54,6292018Assets 2019: $28,830Liabilities 2019: $700Net Assets 2019: $28,1302019Assets 2020: $30,226Liabilities 2020: $3,151Net Assets 2020: $27,0752020Assets 2021: $27,104Liabilities 2021: $446Net Assets 2021: $26,6582021Assets 2022: $14,338Liabilities 2022: $0Net Assets 2022: $14,3382022Assets 2023: $13,854Liabilities 2023: $0Net Assets 2023: $13,8542023Assets 2024: $8,726Liabilities 2024: $585Net Assets 2024: $8,1412024

Highlighted filing

2023

Assets$13,854
Liabilities$0
Net Assets$13,854
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$20K$0-$20K-$40KRevenue 2011: $16,033Expenses 2011: $4,118Net Income 2011: $11,9152011Revenue 2012: $2,747Expenses 2012: $6,410Net Income 2012: -$3,6632012Revenue 2013: $16,066Expenses 2013: $7,536Net Income 2013: $8,5302013Revenue 2014: $9,921Expenses 2014: $6,665Net Income 2014: $3,2562014Revenue 2015: $22,497Expenses 2015: $11,595Net Income 2015: $10,9022015Revenue 2016: $21,397Expenses 2016: $12,949Net Income 2016: $8,4482016Revenue 2017: -$102Expenses 2017: $13,015Net Income 2017: -$13,1172017Revenue 2018: $5,398Expenses 2018: $18,328Net Income 2018: -$12,9302018Revenue 2019: -$12,043Expenses 2019: $14,454Net Income 2019: -$26,4972019Revenue 2020: $14,657Expenses 2020: $15,711Net Income 2020: -$1,0542020Revenue 2021: $6,522Expenses 2021: $6,939Net Income 2021: -$4172021Revenue 2022: -$4,481Expenses 2022: $7,839Net Income 2022: -$12,3202022Revenue 2023: $8,840Expenses 2023: $8,026Net Income 2023: $8142023Revenue 2024: $1,642Expenses 2024: $7,357Net Income 2024: -$5,7152024

Highlighted filing

2023

Revenue$8,840
Expenses$8,026
Net Income$814
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.1
Gross Receipts
$52,281
Mission and Program Overview

Mission

TO EDUCATE THE PUBLIC

Program Services

DescriptionGrantsExpenses
TO EDUCATE THE PUBLIC ON OPEN SOURCE SOFTWARE AND SPECULATIVE FICTION-$49,868
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELLE GREENTreasurer-$0--
SCOTT KENNEDYSecretary-$0--
JAMES HICEVice President-$0--
JESSICA SMITHPresident-$0--
Filing and Contact Details

Filer

Filer Name
Penguicon Inc
EIN
47-3977319
Address
17130 DEERING ST, LIVONIA, MI 48152

Signing Officer

Name
Michelle Green
Title
Treasurer
Phone
2487018338
Signed
2024-05-15
Discuss with paid preparer
Yes

Preparer

Firm
BBTA Tax Advisors
Address
3603 E 14 Mile, STERLING HEIGHTS, MI 48310
Preparer
Courtney L Kosnik EA
Phone
5862760720
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountprofessional fees 450bank fees 2,019software 1,599office supplies 790”

Other changes in net assets or fund balances Part I line 20

“Description amountprior period adjustment (1,298)”

Description of other assets Part II line 24

“Category beginning of year end of yearfurniture 925 925american express 93 0”

Raw XML Appendix152 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JESSICA SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum02487018338
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt017130 DEERING ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LIVONIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048152
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013320
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012929
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt08241
IRS990EZ/CostOfGoodsSoldAmt043441
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0814
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt014338
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013854
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-43441
IRS990EZ/GrossReceiptsAmt052281
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt044040
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014338
IRS990EZ/NetAssetsOrFundBalancesEOYAmt013854
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt014338
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt013854
IRS990EZ/OccupancyRentUtltsAndMaintAmt03168
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELLE GREEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SCOTT KENNEDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES HICE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JESSICA SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01018
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0925
IRS990EZ/OtherChangesInNetAssetsAmt0-1298
IRS990EZ/OtherExpensesTotalAmt04858
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO EDUCATE THE PUBLIC
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO EDUCATE THE PUBLIC ON OPEN SOURCE SOFTWARE AND SPECULATIVE FICTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt049868
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt08026
IRS990EZ/TotalProgramServiceExpensesAmt049868
IRS990EZ/TotalRevenueAmt08840
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt08241
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07259
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01728
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09037
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt011995
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038260
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt044040
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt045058
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt08310
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt09541
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt056644
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0163593
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0201853
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt052281
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt052317
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt010038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt018578
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt068639
IRS990ScheduleA/Total509Grp/TotalAmt0201853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt052281
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt052317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt010038
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt018578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt068639
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0201853
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTPROFESSIONAL FEES 450BANK FEES 2,019SOFTWARE 1,599OFFICE SUPPLIES 790
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTPRIOR PERIOD ADJUSTMENT (1,298)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARFURNITURE 925 925AMERICAN EXPRESS 93 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE GREEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02487018338
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PENGUICON INC
ReturnHeader/Filer/BusinessNameControlTxt0PENG
ReturnHeader/Filer/EIN0473977319
ReturnHeader/Filer/USAddress/AddressLine1Txt017130 DEERING ST
ReturnHeader/Filer/USAddress/CityNm0LIVONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048152
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383618571
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BBTA Tax Advisors
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03603 E 14 Mile
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STERLING HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048310
ReturnHeader/PreparerPersonGrp/PhoneNum05862760720
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Courtney L Kosnik EA
ReturnHeader/ReturnTs02024-11-13T19:16:20-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,854
Liabilities
$0
Net assets
$13,854
Revenue
$8,840
Expenses
$8,026
Net income
$814
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.73$0.59$8.14$1.64$7.36$5.72
2023Detailed filing. Detailed filing data is available for this year.$13.9$0.00$13.9$8.84$8.03$0.81
2022Detailed filing. Detailed filing data is available for this year.$14.3$0.00$14.3$4.48$7.84$12.3
2021Detailed filing. Detailed filing data is available for this year.$27.1$0.45$26.7$6.52$6.94$0.42
2020Detailed filing. Detailed filing data is available for this year.$30.2$3.15$27.1$14.7$15.7$1.05
2019Detailed filing. Detailed filing data is available for this year.$28.8$0.70$28.1$12.0$14.5$26.5
2018Detailed filing. Detailed filing data is available for this year.$55.8$1.17$54.6$5.40$18.3$12.9
2017Detailed filing. Detailed filing data is available for this year.$67.9$0.34$67.6$0.10$13.0$13.1
2016Detailed filing. Detailed filing data is available for this year.$82.0$1.31$80.7$21.4$12.9$8.45
2015Detailed filing. Detailed filing data is available for this year.$72.9$0.02$72.9$22.5$11.6$10.9
2014Summary only. Only limited summary data is available for this year.$62.0$0.00$9.92$6.67$3.26
2013Summary only. Only limited summary data is available for this year.$58.7$0.00$16.1$7.54$8.53
2012Summary only. Only limited summary data is available for this year.$50.2$0.00$2.75$6.41$3.66
2011Summary only. Only limited summary data is available for this year.$53.9$0.00$16.0$4.12$11.9