Civic Intelligence

Marshall County Lln Inc.

990 • Fiscal year 2023 • EIN 75-2994886

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

PO Box 44Plymouth, IN 46563

(574) 914-4884

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

51st percentile

4.2%

Faster asset growth than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-26%

Faster revenue growth than 14% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$758,844

Up $30,711 (+4.2%) from 2022

Net Assets

Up

$748,788

Up $47,366 (+6.8%) from 2022

Liabilities

Down

$10,056

Down $16,655 (-62%) from 2022

Revenue

Down

$439,141

Down $156,739 (-26%) from 2022

Expenses

Up

$391,775

Up $26,716 (+7.3%) from 2022

Net Income

Down

$47,366

Down $183,455 (-79%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $67,521Liabilities 2010: $130,598Net Assets 2010: -$63,0772010Assets 2011: $51,799Liabilities 2011: $165,529Net Assets 2011: -$113,7302011Assets 2012: $100,738Liabilities 2012: $131,958Net Assets 2012: -$31,2202012Assets 2013: $139,151Liabilities 2013: $83,684Net Assets 2013: $55,4672013Assets 2014: $178,596Liabilities 2014: $42,433Net Assets 2014: $136,1632014Assets 2015: $357,359Liabilities 2015: $128,932Net Assets 2015: $228,4272015Assets 2016: $366,991Liabilities 2016: $61,937Net Assets 2016: $305,0542016Assets 2017: $499,208Liabilities 2017: $18,210Net Assets 2017: $480,9982017Assets 2018: $521,452Liabilities 2018: $150,085Net Assets 2018: $371,3672018Assets 2019: $560,250Liabilities 2019: $180,818Net Assets 2019: $379,4322019Assets 2020: $518,019Liabilities 2020: $160,710Net Assets 2020: $357,3092020Assets 2021: $631,358Liabilities 2021: $160,757Net Assets 2021: $470,6012021Assets 2022: $728,133Liabilities 2022: $26,711Net Assets 2022: $701,4222022Assets 2023: $758,844Liabilities 2023: $10,056Net Assets 2023: $748,7882023Assets 2024: $470,191Liabilities 2024: $10,401Net Assets 2024: $459,7902024

Highlighted filing

2023

Assets$758,844
Liabilities$10,056
Net Assets$748,788

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $452,8812010Revenue 2011: $249,768Expenses 2011: $300,421Net Income 2011: -$50,6532011Revenue 2012: $295,397Expenses 2012: $212,887Net Income 2012: $82,5102012Revenue 2013: $306,137Expenses 2013: $219,450Net Income 2013: $86,6872013Revenue 2014: $307,344Expenses 2014: $226,648Net Income 2014: $80,6962014Revenue 2015: $321,378Expenses 2015: $229,114Net Income 2015: $92,2642015Revenue 2016: $341,404Expenses 2016: $264,777Net Income 2016: $76,6272016Revenue 2017: $440,022Expenses 2017: $264,078Net Income 2017: $175,9442017Revenue 2018: $310,875Expenses 2018: $291,506Net Income 2018: $19,3692018Revenue 2019: $353,125Expenses 2019: $345,060Net Income 2019: $8,0652019Revenue 2020: $305,000Expenses 2020: $327,123Net Income 2020: -$22,1232020Revenue 2021: $397,500Expenses 2021: $284,208Net Income 2021: $113,2922021Revenue 2022: $595,880Expenses 2022: $365,059Net Income 2022: $230,8212022Revenue 2023: $439,141Expenses 2023: $391,775Net Income 2023: $47,3662023Revenue 2024: $702,383Expenses 2024: $991,381Net Income 2024: -$288,9982024

Highlighted filing

2023

Revenue$439,141
Expenses$391,775
Net Income$47,366
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.0
Gross Receipts
$439,141
Mission and Program Overview

Mission

Increase educational attainment levels and quality of life of Marshall County residents by providing vocational education programs and computer-related courses at minimal cost to participants.

Increase educational attainment levels and quality of life of marshall county residents by providing vocational education programs and computer- related courses at minimal cost to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$701,422$748,788▲ $47,366
Cash and Non-Interest-Bearing Accounts$728,133$502,517▼ $225,616
Savings and Temporary Cash Investments-$256,327-
Total Assets$728,133$758,844▲ $30,711
Liabilities
Accounts Payable and Accrued Expenses$18,209$6,548▼ $11,661
Other Liabilities$8,502$3,508▼ $4,994
Total Liabilities$26,711$10,056▼ $16,655
Net Assets / Fund Balance
Total Net Assets Fund Balance$701,422$748,788▲ $47,366
Total Liabilities and Net Assets / Fund Balance$728,133$758,844▲ $30,711
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeremy RifflePresident
Bob WilmoreDirector
Eric HolsoppleDirector
Janette SurrisiDirector
Jennifer FelkeDirector
Krystal LeviDirector
Linda YoderDirector
Matt DavisDirector
Mitch MawhorterDirector
Ralph BookerDirector
Lorna ShivelySecretary
Kellie Ann HarrisTreasurer
Greg HildebrandVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$57,075
Program Service Revenue
$375,739
Investment Income
$6,327
Other Revenue
$0
All Other Contributions
$11,667
Change in Net Assets
$47,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,629
Other Expenses$69,146
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$298,461--$298,461
Fees for Service Investment Mgmnt Fees-$47,080-$47,080
Payroll Taxes$24,168--$24,168
Insurance-$10,283-$10,283
Travel$3,000--$3,000
Advertising$1,443--$1,443
Occupancy$960--$960
Other Expenses$407$3,644-$407
Conferences and Meetings$289--$289
All Other Expenses$185--$185
Office Expenses-$13-$13
Total Functional Expenses$330,755$61,020$0$391,775
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 Liabilites$3,508
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management services previously provided by an outside contractor were ended as of june 30, 2011. Ancilla college now provides accounting and financial services as needed.

Form 990, Page 6, Part VI, Line 6

Marshall county lln is organized with members that form the board.

Form 990, Page 6, Part VI, Line 7A

Proposed members must be nominated by existing members. All current members vote, and a simple majority is required for approval. Once approved, the member has the same rights as existing members.

Form 990, Page 6, Part VI, Line 7B

Members approve the appointment of either a management company or approve a management service contract, and maintain oversight and review of all non- day-to-day activities.

Form 990, Page 6, Part VI, Line 11B

This return is distributed via email to all members prior to filing.

Form 990, Page 6, Part VI, Line 15A

There are no wages paid to directors or officers.

Form 990, Page 6, Part VI, Line 15B

There are no wages paid to directors or officers.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request. Requests should be made to: alvie snook, cfo, 220 n. Liberty street, plymouth, in 46563

Filing and Contact Details

Filer

Filer Name
Marshall Co Lln Inc
EIN
75-2994886
Phone
5749144884
Address
PO BOX 44, PLYMOUTH, IN 46563

Signing Officer

Name
Jeremy Riffle
Title
President
Phone
5749144884
Signed
2024-11-12

Organization Details

Principal Officer
Jeremy Riffle
Formed
2002
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
8
Volunteers
20

Preparer

Firm
Red Door CPA Group
Address
1435 N MICHIGAN STREET SUITE 5, PLYMOUTH, IN 47563
Preparer
Sarah M Walker Ea
Phone
5749365211
Supplemental Narrative

Additional Explanations

Form 990, Part V

Line 2 - payroll services for marshall county lln are procided through agreement with ancilla college. Ancilla college is responsible for payroll processing and for filing all required federal employment tax returns.

Raw XML Appendix381 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01882719
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITES
IRS990ScheduleD/TotalLiabilityAmt03508
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 - PAYROLL SERVICES FOR MARSHALL COUNTY LLN ARE PROCIDED THROUGH AGREEMENT WITH ANCILLA COLLEGE. ANCILLA COLLEGE IS RESPONSIBLE FOR PAYROLL PROCESSING AND FOR FILING ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT SERVICES PREVIOUSLY PROVIDED BY AN OUTSIDE CONTRACTOR WERE ENDED AS OF JUNE 30, 2011. ANCILLA COLLEGE NOW PROVIDES ACCOUNTING AND FINANCIAL SERVICES AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARSHALL COUNTY LLN IS ORGANIZED WITH MEMBERS THAT FORM THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROPOSED MEMBERS MUST BE NOMINATED BY EXISTING MEMBERS. ALL CURRENT MEMBERS VOTE, AND A SIMPLE MAJORITY IS REQUIRED FOR APPROVAL. ONCE APPROVED, THE MEMBER HAS THE SAME RIGHTS AS EXISTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS APPROVE THE APPOINTMENT OF EITHER A MANAGEMENT COMPANY OR APPROVE A MANAGEMENT SERVICE CONTRACT, AND MAINTAIN OVERSIGHT AND REVIEW OF ALL NON- DAY-TO-DAY ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS RETURN IS DISTRIBUTED VIA EMAIL TO ALL MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE ARE NO WAGES PAID TO DIRECTORS OR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THERE ARE NO WAGES PAID TO DIRECTORS OR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS SHOULD BE MADE TO: ALVIE SNOOK, CFO, 220 N. LIBERTY STREET, PLYMOUTH, IN 46563
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0330755
IRS990/TotalFunctionalExpensesGrp/TotalAmt0391775
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IRS990/TravelGrp/TotalAmt03000
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 TRITON DRIVE
IRS990/USAddress/CityNm0BOURBON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046504
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY RIFFLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05749144884
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARSHALL CO LLN INC
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0752994886
ReturnHeader/Filer/PhoneNum05749144884
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 44
ReturnHeader/Filer/USAddress/CityNm0PLYMOUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046563
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920845359
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RED DOOR CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01435 N MICHIGAN STREET SUITE 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047563
ReturnHeader/PreparerPersonGrp/PhoneNum05749365211
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH M WALKER EA
ReturnHeader/ReturnTs02024-11-14T16:16:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$0.10$4.60$7.02$9.91$2.89
2023Detailed filing. Detailed filing data is available for this year.$7.59$0.10$7.49$4.39$3.92$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.28$0.27$7.01$5.96$3.65$2.31
2021Detailed filing. Detailed filing data is available for this year.$6.31$1.61$4.71$3.98$2.84$1.13
2020Detailed filing. Detailed filing data is available for this year.$5.18$1.61$3.57$3.05$3.27$0.22
2019Detailed filing. Detailed filing data is available for this year.$5.60$1.81$3.79$3.53$3.45$0.08
2018Summary only. Only limited summary data is available for this year.$5.21$1.50$3.71$3.11$2.92$0.19
2017Summary only. Only limited summary data is available for this year.$4.99$0.18$4.81$4.40$2.64$1.76
2016Summary only. Only limited summary data is available for this year.$3.67$0.62$3.05$3.41$2.65$0.77
2015Summary only. Only limited summary data is available for this year.$3.57$1.29$2.28$3.21$2.29$0.92
2014Summary only. Only limited summary data is available for this year.$1.79$0.42$1.36$3.07$2.27$0.81
2013Summary only. Only limited summary data is available for this year.$1.39$0.84$0.55$3.06$2.19$0.87
2012Summary only. Only limited summary data is available for this year.$1.01$1.32$0.31$2.95$2.13$0.83
2011Summary only. Only limited summary data is available for this year.$0.52$1.66$1.14$2.50$3.00$0.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$1.31$0.63$4.53