Civic Intelligence

Howell Nature Center LLC

990 • Fiscal year 2017 • EIN 47-4324628

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 30, 2018

1005 Triangle Lake RoadHowell, MI 48823-8958

(517) 546-0249

Siviq Scores

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

Liabilities / Assets

89th percentile

0.86x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.51x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$60,033

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

93rd percentile

69%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

94th percentile

131%

Faster revenue growth than 94% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,906,434

Up $776,272 (+69%) from 2016

Net Assets

Up

$269,997

Up $755,475 (+156%) from 2016

Liabilities

Up

$1,636,437

Up $20,797 (+1.3%) from 2016

Revenue

Up

$3,197,915

Up $1,811,704 (+131%) from 2016

Expenses

Up

$2,442,440

Up $1,195,006 (+96%) from 2016

Net Income

Up

$755,475

Up $616,698 (+444%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2016: $1,130,162Liabilities 2016: $1,615,640Net Assets 2016: -$485,4782016Assets 2017: $1,906,434Liabilities 2017: $1,636,437Net Assets 2017: $269,9972017Assets 2019: $1,988,368Liabilities 2019: $1,949,195Net Assets 2019: $39,1732019Assets 2020: $1,965,913Liabilities 2020: $2,100,494Net Assets 2020: -$134,5812020Assets 2021: $2,842,329Liabilities 2021: $1,925,092Net Assets 2021: $917,2372021

Highlighted filing

2017

Assets$1,906,434
Liabilities$1,636,437
Net Assets$269,997

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,386,211Expenses 2016: $1,247,434Net Income 2016: $138,7772016Revenue 2017: $3,197,915Expenses 2017: $2,442,440Net Income 2017: $755,4752017Revenue 2019: $2,569,729Expenses 2019: $2,622,865Net Income 2019: -$53,1362019Revenue 2020: $1,481,466Expenses 2020: $1,655,220Net Income 2020: -$173,7542020Revenue 2021: $3,291,821Expenses 2021: $2,240,003Net Income 2021: $1,051,8182021

Highlighted filing

2017

Revenue$3,197,915
Expenses$2,442,440
Net Income$755,475
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 30, 2018
Return Version
2017v2.2
Gross Receipts
$3,197,915
Mission and Program Overview

Mission

Filled with mutual love and respect, howell nature center teaches people to be faithful caretakers of one another and the world around us.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets-$911,232-
Land, Buildings, and Equipment, Net$880,390$868,652▼ $11,738
Cash and Non-Interest-Bearing Accounts$195,103$84,153▼ $110,950
Accounts Receivable$45,450$28,992▼ $16,458
Inventories for Sale or Use$9,114$13,405▲ $4,291
Prepaid Expenses and Deferred Charges$105--
Total Assets$1,130,162$1,906,434▲ $776,272
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,485,386$1,494,802▲ $9,416
Accounts Payable and Accrued Expenses$78,943$81,238▲ $2,295
Other Liabilities$51,311$60,397▲ $9,086
Total Liabilities$1,615,640$1,636,437▲ $20,797
Net Assets / Fund Balance
Unrestricted Net Assets$-595,444$222,070▲ $817,514
Temporarily Rstr Net Assets$109,966$47,927▼ $62,039
Total Net Assets Fund Balance$-485,478$269,997▲ $755,475
Total Liabilities and Net Assets / Fund Balance$1,130,162$1,906,434▲ $776,272

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$275,497$2,612,414-
Other Land Buildings$327,621--
Equipment$146,663--
Leasehold Improvements$118,871--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Richard Grant2017 Executive Director$60,033$60,033

Board Members and Trustees

NameTitle
Rhett RoweChairman
Julie DelezenneVice Chairman
Alita BlufordBoard Member
David WilliamsBoard Member
Judy PorteBoard Member
Kent CliseBoard Member
Kirk WaibelBoard Member
John CarlsonExecutive Director - Current
Robert GeakeSecretary
John BuellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$280,620
Program Service Revenue
$1,904,293
Investment Income
$0
Other Revenue
$1,013,002
All Other Contributions
$270,828
Change in Net Assets
$755,475

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,197,915
Revenue Not Reported on Form 990
$44,800
Total Revenue per Audited Statements
$3,242,715
Total Revenue per Form 990
$3,197,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,450,677
Other Expenses$991,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$971,879$204,115-$1,175,994
All Other Expenses$415,219$52,334-$467,553
Depreciation Depletion-$146,106-$146,106
Other Employee Benefits$83,419$38,437-$121,856
Occupancy$99,254$15,350-$114,604
Payroll Taxes$75,224$17,570-$92,794
Interest-$61,043-$61,043
Current Officers, Directors, Trustees, and Key Employees-$60,033-$60,033
Insurance$41,113$11,587-$52,700
Office Expenses$23,962$11,402-$35,364
Information Technology$225$30,714-$30,939
Advertising$8,532$21,049-$29,581
Conferences and Meetings$6,762$3,011-$9,773
Fees for Services Accounting-$7,976-$7,976
Fees for Services Other-$7,858-$7,858
Travel$2,189$3,160-$5,349
Other Expenses$10,979$4,753-$4,753
Total Functional Expenses$1,738,757$703,683$0$2,442,440

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,487,240
Expenses per Audited Statements$2,442,440
Total Expenses per Form 990$2,442,440
Expenses Not Reported on Form 990$44,800
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
Customer Deposits 2018$60,397
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

A copy of the tax form 990 is supplied to the board of directors annually for review either in electronic or paper format (before the return is filed with the internal revenue services).

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy compliance is monitored annually. Staff and board members have to report if they have a conflict of interest.

CEO executive director top management comp Part VI line 15A

Compensation for the executive director is determined by the boards review of performance, and the agency budget.

Other officer or key employee compensation Part VI line 15B

Other key employees compensation is determined by performance reviews, and board approval, and budget contraints.

Form 990 availability to public Part VI line 18

The form 990 is made available thru other websites and upon request.

Governing documents etc available to public Part VI line 19

Governing documens are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Howell Nature Center
EIN
47-4324628
Address
1005 TRIANGLE LAKE ROAD, HOWELL, MI 48823-8958

Signing Officer

Name
John Carlson
Title
Executive Direc
Phone
5175460249
Signed
2018-11-30
Discuss with paid preparer
No

Organization Details

Principal Officer
John Buell
Formed
2016
Legal Domicile
Mi
Voting Board Members
0
Independent Board Members
0
Employees
138
Volunteers
230

Preparer

Firm
Tellis and Company Pllc
Address
15 E Kirby St Ste 106, Detroit, MI 48202
Preparer
Anita Tellis
Phone
3138733812
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Conversion to a non-profit organization.

List of other fees for services expenses Part IX line 11G

See form 990 overflow statement

List of other expenses Part IX line 24E

See form 990 overflow statement

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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/Desc0IN 2017, HOWELL SET RECORD NUMBERS IN ITS CORE SERVICE AREAS OF WILDLIFE REHABILITATION AND DAY CAMP, AS WELL AS INCREASED ITS HIGH ADVENTURE PROGRAM OFFERINGS. BY THE CLOSE OF THE 2017 FISCAL YEAR, THE HOWELL NATURE CENTERS WILDLIFE REHABILITATION CLINIC HELPED APPROXIMATELY 3,100 WILD ANIMALS. THE DAY CAMP PROGRAM GAVE AN OPPORTUNITY FOR MORE CHILDREN THAN EVER TO EXPERIENCE THE WONDERS OF NATURE AND TO BUILD MEMORIES THAT WOULD LAST A LIFETIME. THE NATURE CENTER ALSO ESTABLISHED NEW HIGH ADVENTURE PROGRAMS, THE GIANT SWING AND THE LEAP OF FAITH, THAT WOULD PROVIDE NEW OPPORTUNITIES FOR TEAM BUILDING ACTIVITIES. ALL OF THESE INITIATIVES COME TOGETHER TO CONTINUE THE HOWELL NATURE CENTERS MISSION OF TEACHING PEOPLE TO BE FAITHFUL CARETAKERS OF ONE ANOTHER AND THE WORLD AROUND US.
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01702
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15483
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24753
IRS990/OtherExpensesGrp/ProgramServicesAmt010979
IRS990/OtherExpensesGrp/TotalAmt01702
IRS990/OtherExpensesGrp/TotalAmt116462
IRS990/OtherExpensesGrp/TotalAmt24753
IRS990/OtherLiabilitiesGrp/BOYAmt051311
IRS990/OtherLiabilitiesGrp/EOYAmt060397
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1BUDGET SUPPORT
IRS990/OtherRevenueMiscGrp/Desc2IN-KIND RENT REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0100770
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2911232
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0100770
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2911232
IRS990/OtherRevenueTotalAmt01013002
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0204115
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0971879
IRS990/OtherSalariesAndWagesGrp/TotalAmt01175994
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017570
IRS990/PayrollTaxesGrp/ProgramServicesAmt075224
IRS990/PayrollTaxesGrp/TotalAmt092794
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0105
IRS990/PrincipalOfficerNm0JOHN BUELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900002
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0USERS FEES AND RENTALS
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER CAMPS
IRS990/ProgramServiceRevenueGrp/Desc2SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01310645
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1461025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2132623
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01310645
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1461025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2132623
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0153807
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0536605
IRS990/PYOtherRevenueAmt0160322
IRS990/PYProgramServiceRevenueAmt01072082
IRS990/PYRevenuesLessExpensesAmt0138777
IRS990/PYSalariesCompEmpBnftPaidAmt0710829
IRS990/PYTotalExpensesAmt01247434
IRS990/PYTotalRevenueAmt01386211
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0755475
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02184913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01225889
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03410802
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01173324
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98520
IRS990ScheduleA/PublicSupportTotal170Amt03360318
IRS990ScheduleA/SubstantialContributorsTotAmt050484
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02184913
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01225889
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03410802
IRS990ScheduleA/TotalSupportAmt03410802
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0275497
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02612414
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02887911
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt044800
IRS990ScheduleD/DonatedServicesUseFcltsAmt044800
IRS990ScheduleD/EquipmentGrp/BookValueAmt0146663
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0146663
IRS990ScheduleD/ExpensesNotReportedAmt044800
IRS990ScheduleD/ExpensesSubtotalAmt02442440
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0118871
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0118871
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0327621
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0327621
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt060397
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS 2018
IRS990ScheduleD/RevenueNotReportedAmt044800
IRS990ScheduleD/RevenueSubtotalAmt03197915
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0868652
IRS990ScheduleD/TotalExpensesPerForm990Amt02442440
IRS990ScheduleD/TotalLiabilityAmt060397
IRS990ScheduleD/TotalRevenuePerForm990Amt03197915
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03242715
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02487240
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE TAX FORM 990 IS SUPPLIED TO THE BOARD OF DIRECTORS ANNUALLY FOR REVIEW EITHER IN ELECTRONIC OR PAPER FORMAT (BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICES).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY COMPLIANCE IS MONITORED ANNUALLY. STAFF AND BOARD MEMBERS HAVE TO REPORT IF THEY HAVE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARDS REVIEW OF PERFORMANCE, AND THE AGENCY BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER KEY EMPLOYEES COMPENSATION IS DETERMINED BY PERFORMANCE REVIEWS, AND BOARD APPROVAL, AND BUDGET CONTRAINTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS MADE AVAILABLE THRU OTHER WEBSITES AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONVERSION TO A NON-PROFIT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEE FORM 990 OVERFLOW STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SEE FORM 990 OVERFLOW STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0109966
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt047927
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01130162
IRS990/TotalAssetsEOYAmt01906434
IRS990/TotalAssetsGrp/BOYAmt01130162
IRS990/TotalAssetsGrp/EOYAmt01906434
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0280620
IRS990/TotalEmployeeCnt0138
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0703683
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01738757
IRS990/TotalFunctionalExpensesGrp/TotalAmt02442440
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01615640
IRS990/TotalLiabilitiesEOYAmt01636437
IRS990/TotalLiabilitiesGrp/BOYAmt01615640
IRS990/TotalLiabilitiesGrp/EOYAmt01636437
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-485478
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0269997

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