Civic Intelligence

Cognition

990 • Fiscal year 2020 • EIN 81-0906870

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 21, 2021

Organization ProfileWWW.DISCOVERCOGNITION.ORG
232 N Michigan AveBeulah, MI 49617

(231) 383-4095

Siviq Scores

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

Liabilities / Assets

88th percentile

0.48x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

1.77x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

82nd percentile

$15,120

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

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

Asset Growth

75th percentile

35%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

11th percentile

-74%

Faster revenue growth than 11% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Flat

$294,547

Flat from 2020

Net Assets

Flat

$152,179

Flat from 2020

Liabilities

Flat

$142,368

Flat from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin44th percentile

Revenue

Flat

$80,626

Flat from 2020

Expenses

Flat

$79,417

Flat from 2020

Net Income

Flat

$1,209

Flat from 2020

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

$600K$400K$200K$0Assets 2019: $218,730Liabilities 2019: $49,775Net Assets 2019: $168,9552019Assets 2020: $294,547Liabilities 2020: $142,368Net Assets 2020: $152,1792020Assets 2020: $294,547Liabilities 2020: $142,368Net Assets 2020: $152,1792020Assets 2021: $508,404Liabilities 2021: $145,976Net Assets 2021: $362,4282021Assets 2022: $466,539Liabilities 2022: $129,930Net Assets 2022: $336,6092022Assets 2023: $368,265Liabilities 2023: $119,853Net Assets 2023: $248,4122023Assets 2024: $346,502Liabilities 2024: $111,825Net Assets 2024: $234,6772024

Highlighted filing

2020

Assets$294,547
Liabilities$142,368
Net Assets$152,179
Open 2020 Filing

Operations Trend

Revenue Growth11th percentile

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

$400K$200K$0-$200KRevenue 2019: $314,092Expenses 2019: $109,419Net Income 2019: $204,6732019Revenue 2020: $80,626Expenses 2020: $79,417Net Income 2020: $1,2092020Revenue 2020: $80,626Expenses 2020: $79,417Net Income 2020: $1,2092020Revenue 2021: $374,503Expenses 2021: $149,765Net Income 2021: $224,7382021Revenue 2022: $171,071Expenses 2022: $196,704Net Income 2022: -$25,6332022Revenue 2023: $194,894Expenses 2023: $283,091Net Income 2023: -$88,1972023Revenue 2024: $227,078Expenses 2024: $241,621Net Income 2024: -$14,5432024

Highlighted filing

2020

Revenue$80,626
Expenses$79,417
Net Income$1,209
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 21, 2021
Return Version
2020v4.0
Gross Receipts
$90,921
Mission and Program Overview

Mission

To facilitate learning through time spent in awe and wonder, and to inspire people to investigate the many facets of the world around them

We strive to facilitate learning through time spent in awe and wonder, and to inspire people to investigate the many facets of the world around them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$204,767$279,092▲ $74,325
Rtn Earn Endowment Incm Other Fnds$168,955$152,179▼ $16,776
Savings and Temporary Cash Investments$807$9,902▲ $9,095
Cash and Non-Interest-Bearing Accounts$12,338$3,939▼ $8,399
Inventories for Sale or Use$818$818→ $0
Investments in Publicly Traded Securities-$796-
Total Assets$218,730$294,547▲ $75,817
Liabilities
Other Liabilities$34,000$142,368▲ $108,368
Unsecured Notes Loans Payable$15,775--
Total Liabilities$49,775$142,368▲ $92,593
Net Assets / Fund Balance
Total Net Assets Fund Balance$168,955$152,179▼ $16,776
Total Liabilities and Net Assets / Fund Balance$218,730$294,547▲ $75,817

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$180,256$9,744$190,000
Other Land Buildings$85,319$1,213$86,532
Equipment$13,517$5,406$18,923
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kimmee WenkelExecutive DiPT$15,120$15,120

Board Members and Trustees

NameTitle
Amy MartinDirector
Casey MckenzieDirector
Julie WilliamsDirector
Matt DemerostDirector
Rich BrauerDirector
Aaron HarrisSecretary
Carrie WilhelmVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$67,888
Program Service Revenue
$12,844
Investment Income
$-106
Other Revenue
$0
All Other Contributions
$63,324
Change in Net Assets
$1,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,337
Salaries, Compensation, and Employee Benefits$29,080
Total Fundraising Expense$199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,443$5,361-$26,804
Occupancy$24,364$922-$25,286
Depreciation Depletion$8,718--$8,718
Office Expenses$6,187--$6,187
Interest$3,576$894-$4,470
Advertising$2,612-$194$2,806
Payroll Taxes$1,632$544-$2,176
Fees for Services Other$1,671$418-$2,089
Fees for Services Accounting-$781-$781
Current Officers, Directors, Trustees, and Key Employees$80$15$5$100
Total Functional Expenses$70,283$8,935$199$79,417
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
Honor Bank Mortgage$68,535
Eidl Loan$34,500
Start Up Loan$34,000
Payroll Protection$5,333
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 9

“Julie williams 1310 carlson frankfort, mi 49635 casey mckenzie 2955 gonder rd interlochen, mi 49643 matt demerost 5639 s. Eagle, ct ypsilanti, mi 48917 amy martin po box 761 frankfort, mi 49635 rich brauer 9430 peninsula dr traverse city, mi 49686”

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
Cognition
EIN
81-0906870
Address
232 N MICHIGAN AVE, BEULAH, MI 49617

Signing Officer

Name
Kimmee Wenkel
Title
Executive Director
Phone
2313834095
Signed
2021-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimmee Wenkel
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Christopher & Company Cpas Pllc
Address
BOX 631 270 SOUTH BENZIE BLVD, BEULAH, MI 49617
Preparer
Jennifer Debeck CPA
Phone
2318822313
Supplemental Narrative

Additional Explanations

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

“Our overarching vision is to create a science playground that engages the community and life-long learners”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 811”

Raw XML Appendix371 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR OVERARCHING VISION IS TO CREATE A SCIENCE PLAYGROUND THAT ENGAGES THE COMMUNITY AND LIFE-LONG LEARNERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JULIE WILLIAMS 1310 CARLSON FRANKFORT, MI 49635 CASEY MCKENZIE 2955 GONDER RD INTERLOCHEN, MI 49643 MATT DEMEROST 5639 S. EAGLE, CT YPSILANTI, MI 48917 AMY MARTIN PO BOX 761 FRANKFORT, MI 49635 RICH BRAUER 9430 PENINSULA DR TRAVERSE CITY, MI 49686
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 811
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049617
ReturnHeader/PreparerPersonGrp/PhoneNum02318822313
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER DEBECK CPA
ReturnHeader/ReturnTs02021-07-28T13:34:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIMMEE
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ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$294,547
Liabilities
$142,368
Net assets
$152,179
Revenue
$80,626
Expenses
$79,417
Net income
$1,209
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$1.12$2.35$2.27$2.42$0.15
2023Summary only. Only limited summary data is available for this year.$3.68$1.20$2.48$1.95$2.83$0.88
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.67$1.30$3.37$1.71$1.97$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.08$1.46$3.62$3.75$1.50$2.25
2020Detailed filing. Detailed filing data is available for this year.$2.95$1.42$1.52$0.81$0.79$0.01
2020Summary only. Only limited summary data is available for this year.$2.95$1.42$1.52$0.81$0.79$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.50$1.69$3.14$1.09$2.05