Civic Intelligence

Connexion Point Inc

990 • Fiscal year 2020 • EIN 81-0742898

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 29, 2021

329 N Jebavy DrLudington, MI 49431

(231) 690-7921

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

63rd percentile

15%

Higher net margin than 63% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

52nd percentile

4.9%

Faster asset growth than 52% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

14th percentile

-66%

Faster revenue growth than 14% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$287,248

Up $13,414 (+4.9%) from 2019

Net Assets

Up

$286,060

Up $16,232 (+6.0%) from 2019

Liabilities

Down

$1,188

Down $2,818 (-70%) from 2019

Revenue

Down

$110,705

Down $215,474 (-66%) from 2019

Expenses

Down

$94,473

Down $10,358 (-9.9%) from 2019

Net Income

Down

$16,232

Down $205,116 (-93%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2018: $48,208Liabilities 2018: $0Net Assets 2018: $48,2082018Assets 2019: $273,834Liabilities 2019: $4,006Net Assets 2019: $269,8282019Assets 2020: $287,248Liabilities 2020: $1,188Net Assets 2020: $286,0602020Assets 2021: $301,768Liabilities 2021: $476Net Assets 2021: $301,2922021Assets 2022: $319,150Liabilities 2022: $331Net Assets 2022: $318,8192022Assets 2023: $324,227Liabilities 2023: $0Net Assets 2023: $324,2272023Assets 2024: $339,641Liabilities 2024: $0Net Assets 2024: $339,6412024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2020

Assets$287,248
Liabilities$1,188
Net Assets$286,060

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2018: $156,802Expenses 2018: $108,594Net Income 2018: $48,2082018Revenue 2019: $326,179Expenses 2019: $104,831Net Income 2019: $221,3482019Revenue 2020: $110,705Expenses 2020: $94,473Net Income 2020: $16,2322020Revenue 2021: $169,067Expenses 2021: $153,835Net Income 2021: $15,2322021Revenue 2022: $78,258Expenses 2022: $60,731Net Income 2022: $17,5272022Revenue 2023: $65,634Expenses 2023: $60,226Net Income 2023: $5,4082023Revenue 2024: $69,442Expenses 2024: $54,028Net Income 2024: $15,4142024Revenue 2025: $42,591Expenses 2025: $382,232Net Income 2025: -$339,6412025

Highlighted filing

2020

Revenue$110,705
Expenses$94,473
Net Income$16,232
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 29, 2021
Return Version
2019v5.1
Gross Receipts
$110,826
Mission and Program Overview

Mission

To offer a comprehensive treatment/recovery program and support services, educate the local community in understanding the disease of addiction, and provide tools and resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$197,305$189,760▼ $7,545
Savings and Temporary Cash Investments-$59,202-
Cash and Non-Interest-Bearing Accounts$63,467$27,529▼ $35,938
Accounts Receivable$3,062$10,757▲ $7,695
Pledges and Grants Receivable$10,000--
Total Assets$273,834$287,248▲ $13,414
Liabilities
Other Liabilities$1,634$1,018▼ $616
Accounts Payable and Accrued Expenses$2,372$170▼ $2,202
Total Liabilities$4,006$1,188▼ $2,818
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$269,828$263,830▼ $5,998
Net Assets With Donor Restrictions-$22,230-
Total Net Assets Fund Balance$269,828$286,060▲ $16,232
Total Liabilities and Net Assets / Fund Balance$273,834$287,248▲ $13,414

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$188,810$11,214-
Equipment$950$407-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michelle Cranick-KusterPresident
Julee SartoVice President
Beth KirbyDirector
Julie ChappelDirector
Mark BoonDirector
Jackie SteckelSecretary
Nancy VanNortwickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,732
Program Service Revenue
$83,616
Investment Income
$152
Other Revenue
$8,205
All Other Contributions
$17,132
Change in Net Assets
$16,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$57,581
Other Expenses$36,892
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,254$6,793-$53,047
Occupancy$14,002--$14,002
Depreciation Depletion$7,545--$7,545
Insurance-$4,697-$4,697
Payroll Taxes$3,789$745-$4,534
Other Expenses$1,850$618-$1,850
Fees for Services Accounting-$1,800-$1,800
All Other Expenses$1,472--$1,472
Office Expenses-$28-$28
Total Functional Expenses$79,036$15,437$0$94,473
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,205
Fundraising Direct Expenses$121
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,018
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The board president is the spouse of one of the directors on the Board of Directors.

Form 990 governing body review Part VI line 11

Form 990 is provided to the board of directors prior to efiling the 990.

Conflict of interest policy compliance Part VI line 12C

The by-laws contain a conflict of interest policy for all board members.

CEO executive director top management comp Part VI line 15A

Currently the executive director, Dr. Michelle Kuster, donates her services. If she were to be compensated, the board of directors would discuss what the compensation would be based on current economic factors.

Other officer or key employee compensation Part VI line 15B

Currently, no officer receives compensation but if one would, the process would be the same as that used to determine compensation for the executive director.

Governing documents etc available to public Part VI line 19

Governing documents are available to be viewed upon request.

Filing and Contact Details

Filer

Filer Name
Connexion Point Inc
EIN
81-0742898
Address
329 N JEBAVY DR, Ludington, MI 49431

Signing Officer

Name
Nancy VanNortwick
Title
Treasurer
Phone
2699082670
Signed
2021-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Cranick-Kuster
Formed
2015
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
30

Preparer

Firm
Connie M Tewes CPA LLC
Address
5728 W US 10, Ludington, MI 49431
Preparer
Connie M Tewes CPA
Phone
2313424988
Supplemental Narrative

Additional Explanations

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

From July 1 through December 31, payroll outsourced to a third party. This included clinical and clerical staff. As of January 1st, the organization began to provide its own payroll.

Raw XML Appendix389 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/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0587284
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt011214
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0950
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IRS990ScheduleD/TotalLiabilityAmt01018
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board president is the spouse of one of the directors on the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is provided to the board of directors prior to efiling the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The by-laws contain a conflict of interest policy for all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Currently the executive director, Dr. Michelle Kuster, donates her services. If she were to be compensated, the board of directors would discuss what the compensation would be based on current economic factors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Currently, no officer receives compensation but if one would, the process would be the same as that used to determine compensation for the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents are available to be viewed upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6From July 1 through December 31, payroll outsourced to a third party. This included clinical and clerical staff. As of January 1st, the organization began to provide its own payroll.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt079036
IRS990/TotalFunctionalExpensesGrp/TotalAmt094473
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04006
IRS990/TotalLiabilitiesEOYAmt01188
IRS990/TotalLiabilitiesGrp/BOYAmt04006
IRS990/TotalLiabilitiesGrp/EOYAmt01188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0269828
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0286060
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt079036
IRS990/TotalProgramServiceRevenueAmt083616
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt08084
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083889
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0110705
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0287248
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IRS990/WebsiteAddressTxt0www.connexionpointinc.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Nancy VanNortwick
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02699082670
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONNEXION POINT INC
ReturnHeader/Filer/BusinessNameControlTxt0CONN
ReturnHeader/Filer/EIN0810742898
ReturnHeader/Filer/USAddress/AddressLine1Txt0329 N JEBAVY DR
ReturnHeader/Filer/USAddress/CityNm0Ludington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049431
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271434257
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Connie M Tewes CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05728 W US 10
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ludington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049431
ReturnHeader/PreparerPersonGrp/PhoneNum02313424988
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Connie M Tewes CPA
ReturnHeader/ReturnTs02021-01-29T11:39:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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