Civic Intelligence

Birger Sandzen Memorial Foundation

990 • Fiscal year 2016 • EIN 48-0685625

Apr 01, 2015 to Mar 31, 2016 • Filed on Jul 25, 2016

PO Box 348Lindsborg, KS 67456-0348

(785) 227-2220

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Higher debt load relative to assets than 9% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.08x

Higher debt load relative to revenue than 32% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

1st percentile

-371%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

27th percentile

$67,000

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 78.3% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

4th percentile

-21%

Faster asset growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-96%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$6,106,300

Down $1,631,037 (-21%) from 2015

Net Assets

Down

$6,099,061

Down $1,610,933 (-21%) from 2015

Liabilities

Down

$7,239

Down $20,104 (-74%) from 2015

Revenue

Down

$85,555

Down $2,344,668 (-96%) from 2015

Expenses

Down

$402,583

Down $9,618 (-2.3%) from 2015

Net Income

Down

-$317,028

Down $2,335,050 (-116%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,858,074Liabilities 2011: $4,558Net Assets 2011: $2,853,5162011Assets 2012: $5,688,137Liabilities 2012: $7,641Net Assets 2012: $5,680,4962012Assets 2013: $5,722,504Liabilities 2013: $12,332Net Assets 2013: $5,710,1722013Assets 2014: $5,702,095Liabilities 2014: $10,123Net Assets 2014: $5,691,9722014Assets 2015: $7,737,337Liabilities 2015: $27,343Net Assets 2015: $7,709,9942015Assets 2016: $6,106,300Liabilities 2016: $7,239Net Assets 2016: $6,099,0612016Assets 2017: $6,054,587Liabilities 2017: $9,169Net Assets 2017: $6,045,4182017Assets 2018: $6,023,625Liabilities 2018: $2,611Net Assets 2018: $6,021,0142018Assets 2019: $5,915,020Liabilities 2019: $27,019Net Assets 2019: $5,888,0012019Assets 2020: $5,404,429Liabilities 2020: $3,333Net Assets 2020: $5,401,0962020Assets 2021: $6,441,508Liabilities 2021: $2,244Net Assets 2021: $6,439,2642021Assets 2022: $6,383,995Liabilities 2022: $4,353Net Assets 2022: $6,379,6422022Assets 2023: $5,844,371Liabilities 2023: $5,454Net Assets 2023: $5,838,9172023Assets 2024: $6,147,652Liabilities 2024: $2,859Net Assets 2024: $6,144,7932024Assets 2025: $6,323,301Liabilities 2025: $2,531Net Assets 2025: $6,320,7702025

Highlighted filing

2016

Assets$6,106,300
Liabilities$7,239
Net Assets$6,099,061

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $347,0812011Expenses 2012: $246,1702012Expenses 2013: $302,5882013Revenue 2014: $385,516Expenses 2014: $403,716Net Income 2014: -$18,2002014Revenue 2015: $2,430,223Expenses 2015: $412,201Net Income 2015: $2,018,0222015Revenue 2016: $85,555Expenses 2016: $402,583Net Income 2016: -$317,0282016Revenue 2017: $450,860Expenses 2017: $504,503Net Income 2017: -$53,6432017Revenue 2018: $395,700Expenses 2018: $420,104Net Income 2018: -$24,4042018Revenue 2019: $290,745Expenses 2019: $435,695Net Income 2019: -$144,9502019Revenue 2020: -$48,321Expenses 2020: $438,584Net Income 2020: -$486,9052020Revenue 2021: $391,814Expenses 2021: $409,861Net Income 2021: -$18,0472021Revenue 2022: $499,110Expenses 2022: $471,185Net Income 2022: $27,9252022Revenue 2023: $227,631Expenses 2023: $501,470Net Income 2023: -$273,8392023Revenue 2024: $503,604Expenses 2024: $500,233Net Income 2024: $3,3712024Revenue 2025: $918,259Expenses 2025: $570,021Net Income 2025: $348,2382025

Highlighted filing

2016

Revenue$85,555
Expenses$402,583
Net Income-$317,028
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jul 25, 2016
Return Version
2015v2.1
Gross Receipts
$142,509
Mission and Program Overview

Mission

Operation of an art gallery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,225,199$3,936,209▼ $288,990
Land, Buildings, and Equipment, Net$2,021,834$1,960,905▼ $60,929
Cash and Non-Interest-Bearing Accounts$170,521$198,075▲ $27,554
Inventories for Sale or Use$4,608$3,111▼ $1,497
Pledges and Grants Receivable$3,000$3,000→ $0
Total Assets$7,737,337$6,106,300▼ $1,631,037
Other Assets Total$1,312,175$5,000▼ $1,307,175
Liabilities
Other Liabilities$27,343$7,239▼ $20,104
Total Liabilities$27,343$7,239▼ $20,104
Net Assets / Fund Balance
Unrestricted Net Assets$5,821,495$6,099,061▲ $277,566
Temporarily Rstr Net Assets$1,888,499--
Total Net Assets Fund Balance$7,709,994$6,099,061▼ $1,610,933
Total Liabilities and Net Assets / Fund Balance$7,737,337$6,106,300▼ $1,631,037

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,960,905$545,957$2,506,862
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron MichaelsExecutiveFT$67,000$67,000

Board Members and Trustees

NameTitle
William JonesPresident
Bruce HardingTrustee
Ellen G NeufeldTrustee
Jean HallTrustee
Jill MillerTrustee
John SundeenTrustee
Judy LangleyTrustee
Ken Warren JrTrustee
Michael JilgTrustee
Nelson SmithTrustee
Stephen EnglishTrustee
Steve RenichTrustee
Jon LevinTreasurer
Dr Bryce LoderVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$80,832
Program Service Revenue
$0
Investment Income
$-56,099
Other Revenue
$60,822
All Other Contributions
$36,627
Change in Net Assets
$-317,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,474
Salaries, Compensation, and Employee Benefits$185,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,279$25,153-$80,432
Current Officers, Directors, Trustees, and Key Employees$33,500$33,500-$67,000
Depreciation Depletion$60,929--$60,929
Occupancy$28,730$25,997-$54,727
Fees for Services Other$25,277$8,426-$33,703
Office Expenses$23,637$5,831-$29,468
Other Employee Benefits$14,610$4,870-$19,480
Payroll Taxes$8,805$2,935-$11,740
Pension Plan Contributions$4,843$1,614-$6,457
Advertising$3,008$1,003-$4,011
Information Technology$2,300$766-$3,066
All Other Expenses$2,145$600-$2,745
Other Expenses$1,513$504-$2,017
Travel$1,732--$1,732
Total Functional Expenses$277,760$124,823$0$402,583
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
Payroll Tax Payable$3,653
Consignment Payable$1,715
Deferred Revenue$1,000
Sales Tax Payable$871
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Birger Sandzen Memorial Foundation
EIN
48-0685625
Phone
7852272220
Address
PO BOX 348, LINDSBORG, KS 67456-0348

Signing Officer

Name
Jon Levin
Title
Treasurer
Phone
7852272220
Signed
2016-07-25

Organization Details

Principal Officer
Jon Levin
Formed
1955
Legal Domicile
Ks
Voting Board Members
14
Independent Board Members
14
Employees
5

Preparer

Firm
Pottberg Gassman & Hoffman Chtd
Address
529 HUMBOLDT SUITE I, MANHATTAN, KS 66502
Preparer
Daniel S Hoffman CPA
Phone
7855379700
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

An art gallery for the preservation of art objects and the advancement of art education

Form 990, Part XI, Line 9

Remove estimated collecdtion value -1,293,905 total -1,293,905

Raw XML AppendixShowing 400 of 430 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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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02935
IRS990/PayrollTaxesGrp/ProgramServicesAmt08805
IRS990/PayrollTaxesGrp/TotalAmt011740
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01614
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04843
IRS990/PensionPlanContributionsGrp/TotalAmt06457
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JON LEVIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0AN ART GALLERY FOR THE PRESERVATION OF ART OBJECTS AND THE ADVANCEMENT OF ART EDUCATION
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt096161
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02198077
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0203568
IRS990/PYOtherExpensesAmt0233289
IRS990/PYOtherRevenueAmt028578
IRS990/PYRevenuesLessExpensesAmt02018022
IRS990/PYSalariesCompEmpBnftPaidAmt0178912
IRS990/PYTotalExpensesAmt0412201
IRS990/PYTotalRevenueAmt02430223
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-317028
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080832
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02198077
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0178384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0161152
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03025785
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05644230
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt061677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0301690
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0246749
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0244211
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt089005
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0943332
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06587562
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0142509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02499767
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0425133
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0405363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03114790
IRS990ScheduleA/Total509Grp/TotalAmt06587562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0142509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02499767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0425133
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0405363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03114790
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06587562
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01960905
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0545957
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02506862
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03653
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11715
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3871
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONSIGNMENT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01960905
IRS990ScheduleD/TotalLiabilityAmt07239
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ART GALLERY FOR THE PRESERVATION OF ART OBJECTS AND THE ADVANCEMENT OF ART EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REMOVE ESTIMATED COLLECDTION VALUE -1,293,905 TOTAL -1,293,905
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01888499
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07737337
IRS990/TotalAssetsEOYAmt06106300
IRS990/TotalAssetsGrp/BOYAmt07737337
IRS990/TotalAssetsGrp/EOYAmt06106300
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt080832
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124823
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0277760
IRS990/TotalFunctionalExpensesGrp/TotalAmt0402583
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027343
IRS990/TotalLiabilitiesEOYAmt07239
IRS990/TotalLiabilitiesGrp/BOYAmt027343
IRS990/TotalLiabilitiesGrp/EOYAmt07239
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07709994
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06099061
IRS990/TotalOtherProgSrvcExpenseAmt096161
IRS990/TotalProgramServiceExpensesAmt0277760
IRS990/TotalReportableCompFromOrgAmt067000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085555
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07737337
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06106300
IRS990/TravelGrp/ProgramServicesAmt01732
IRS990/TravelGrp/TotalAmt01732
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05821495
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06099061
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01735 FAIRVIEW AVE
IRS990/USAddress/CityNm0MANHATTAN
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066502
IRS990/VotingMembersGoverningBodyCnt014

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.$6.32$0.00$6.32$0.92$0.57$0.35
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.15$0.00$6.14$0.50$0.50$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.84$0.01$5.84$0.23$0.50$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.38$0.00$6.38$0.50$0.47$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.44$0.00$6.44$0.39$0.41$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$0.00$5.40$0.05$0.44$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.92$0.03$5.89$0.29$0.44$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.02$0.00$6.02$0.40$0.42$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.01$6.05$0.45$0.50$0.05
2016Detailed filing. Detailed filing data is available for this year.$6.11$0.01$6.10$0.09$0.40$0.32
2015Detailed filing. Detailed filing data is available for this year.$7.74$0.03$7.71$2.43$0.41$2.02
2014Detailed filing. Detailed filing data is available for this year.$5.70$0.01$5.69$0.39$0.40$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.72$0.01$5.71$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.69$0.01$5.68$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.00$2.85$0.35
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $5M-$10M nonprofits