Civic Intelligence

Connexion Point Inc

990 • Fiscal year 2021 • EIN 81-0742898

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 15, 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

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.00x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

51st percentile

9.0%

Higher net margin than 51% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

49th percentile

5.1%

Faster asset growth than 49% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

53%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$301,768

Up $14,520 (+5.1%) from 2020

Net Assets

Up

$301,292

Up $15,232 (+5.3%) from 2020

Liabilities

Down

$476

Down $712 (-60%) from 2020

Revenue

Up

$169,067

Up $58,362 (+53%) from 2020

Expenses

Up

$153,835

Up $59,362 (+63%) from 2020

Net Income

Down

$15,232

Down $1,000 (-6.2%) from 2020

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

2021

Assets$301,768
Liabilities$476
Net Assets$301,292

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

2021

Revenue$169,067
Expenses$153,835
Net Income$15,232
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$169,435
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$189,760$199,696▲ $9,936
Savings and Temporary Cash Investments$59,202$89,368▲ $30,166
Cash and Non-Interest-Bearing Accounts$27,529$8,234▼ $19,295
Accounts Receivable$10,757$4,470▼ $6,287
Total Assets$287,248$301,768▲ $14,520
Liabilities
Other Liabilities$1,018--
Accounts Payable and Accrued Expenses$170$476▲ $306
Total Liabilities$1,188$476▼ $712
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$263,830$294,681▲ $30,851
Net Assets With Donor Restrictions$22,230$6,611▼ $15,619
Total Net Assets Fund Balance$286,060$301,292▲ $15,232
Total Liabilities and Net Assets / Fund Balance$287,248$301,768▲ $14,520

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$199,017$18,507$17,500
Equipment$679$678-
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
$80,896
Program Service Revenue
$86,308
Investment Income
$166
Other Revenue
$1,697
All Other Contributions
$69,749
Change in Net Assets
$15,232

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$64,800
Other Non Cash Contri Table$2,050
Total Noncash Contributions$66,850
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,769
Salaries, Compensation, and Employee Benefits$2,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$98,250--$98,250
Occupancy$20,639--$20,639
All Other Expenses$7,623$200-$7,823
Depreciation Depletion$7,564--$7,564
Other Expenses$5,514$481-$5,514
Insurance-$4,341-$4,341
Other Salaries and Wages$1,594$317-$1,911
Fees for Services Accounting-$1,800-$1,800
Advertising-$250-$250
Office Expenses-$156-$156
Payroll Taxes$122$33-$155
Total Functional Expenses$145,152$8,683$0$153,835
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,925
Fundraising Direct Expenses$368
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-
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

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
2021-11-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Michelle Cranick-Kuster
Formed
2015
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
20

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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is provided to the board of directors prior to efiling the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The by-laws contain a conflict of interest policy for all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Currently 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/ExplanationTxt3Currently, 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/ExplanationTxt4Governing documents are available to be viewed upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5From 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/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/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
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ReturnHeader/BuildTS02022-05-20 13:21:51Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Nancy VanNortwick
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02699082670
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONNEXION POINT INC
ReturnHeader/Filer/BusinessNameControlTxt0CONN
ReturnHeader/Filer/EIN0810742898
ReturnHeader/Filer/USAddress/AddressLine1Txt0329 N JEBAVY DR
ReturnHeader/Filer/USAddress/CityNm0Ludington
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271434257
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Connie M Tewes CPA LLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Ludington

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