Civic Intelligence

Cognition

990 • Fiscal year 2022 • EIN 81-0906870

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

86th percentile

0.28x

Higher debt load relative to assets than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

0.76x

Higher debt load relative to revenue than 94% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

22nd percentile

-15%

Higher net margin than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

88th percentile

$32,334

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

33rd percentile

-8.2%

Faster asset growth than 33% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

10th percentile

-54%

Faster revenue growth than 10% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$466,539

Down $41,865 (-8.2%) from 2021

Net Assets

Down

$336,609

Down $25,819 (-7.1%) from 2021

Liabilities

Down

$129,930

Down $16,046 (-11%) from 2021

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin22nd percentile

Revenue

Down

$171,071

Down $203,432 (-54%) from 2021

Expenses

Up

$196,704

Up $46,939 (+31%) from 2021

Net Income

Down

-$25,633

Down $250,371 (-111%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth33rd 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 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

2022

Assets$466,539
Liabilities$129,930
Net Assets$336,609
Open 2022 Filing

Operations Trend

Revenue Growth10th 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 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

2022

Revenue$171,071
Expenses$196,704
Net Income-$25,633
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$171,071
Mission and Program Overview

Mission

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.

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$341,903$365,680▲ $23,777
Rtn Earn Endowment Incm Other Fnds$362,428$336,609▼ $25,819
Savings and Temporary Cash Investments$85,803$59,913▼ $25,890
Pledges and Grants Receivable$35,000--
Cash and Non-Interest-Bearing Accounts$41,086$26,752▼ $14,334
Inventories for Sale or Use$3,587$13,355▲ $9,768
Investments in Publicly Traded Securities$1,025$839▼ $186
Total Assets$508,404$466,539▼ $41,865
Liabilities
Other Liabilities$145,976$129,930▼ $16,046
Total Liabilities$145,976$129,930▼ $16,046
Net Assets / Fund Balance
Total Net Assets Fund Balance$362,428$336,609▼ $25,819
Total Liabilities and Net Assets / Fund Balance$508,404$466,539▼ $41,865

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$286,961$28,319$315,280
Other Land Buildings$69,607$13,561$83,168
Equipment$9,112$6,428$15,540
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kimmee MillerExecutive DiPT$32,334$32,334

Board Members and Trustees

NameTitle
Julie WilliamsPresident
Amy MartinDirector
Casey MckenzieDirector
Oliver RobertsDirector
Rich BrauerDirector
Aaron HarrisSecretary
Carrie WilhelmVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$84,525
Program Service Revenue
$80,080
Investment Income
$30
Other Revenue
$6,436
All Other Contributions
$65,140
Change in Net Assets
$-25,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,201
Other Expenses$91,503
Total Fundraising Expense$712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,224$6,500-$97,724
Depreciation Depletion$18,407--$18,407
Occupancy$14,645--$14,645
All Other Expenses$9,856$97-$9,953
Payroll Taxes$6,982$495-$7,477
Office Expenses-$6,905-$6,905
Interest$6,103--$6,103
Advertising$3,653-$712$4,365
Other Expenses$2,902--$2,902
Fees for Services Accounting-$2,214-$2,214
Insurance-$1,587-$1,587
Conferences and Meetings$1,357--$1,357
Travel-$899-$899
Total Functional Expenses$177,295$18,697$712$196,704
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
Mortgage Payable$64,016
Note Payable - Sba Eidl$33,945
Note Payable - Startup$30,824
Michigan W/h Payable$1,130
Federal Payroll Taxes Payable$15
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

“Rich brauer 9430 peninsula dr traverse city, mi 49686 amy martin po box 761 frankfort, mi 49635 casey mckenzie 2955 gonder rd interlochen, mi 49643”

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
Phone
2313834095
Address
232 N MICHIGAN AVE, BEULAH, MI 49617

Signing Officer

Name
Kimmee Miller
Title
Executive Director
Phone
2313834095
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Williams
Formed
2015
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
18

Preparer

Firm
Cornell & Company CPA Pllc
Address
3220 RACQUET CLUB DR, TRAVERSE CITY, MI 49684
Preparer
Christopher H Cornell CPA
Phone
2314218160
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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt415
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - SBA EIDL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE - STARTUP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3MICHIGAN W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4FEDERAL PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0365680
IRS990ScheduleD/TotalLiabilityAmt0129930
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RICH BRAUER 9430 PENINSULA DR TRAVERSE CITY, MI 49686 AMY MARTIN PO BOX 761 FRANKFORT, MI 49635 CASEY MCKENZIE 2955 GONDER RD INTERLOCHEN, MI 49643
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0508404
IRS990/TotalAssetsEOYAmt0466539
IRS990/TotalAssetsGrp/BOYAmt0508404
IRS990/TotalAssetsGrp/EOYAmt0466539
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt084525
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0712
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177295
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196704
IRS990/TotalGrossUBIAmt020730
IRS990/TotalLiabilitiesBOYAmt0145976
IRS990/TotalLiabilitiesEOYAmt0129930
IRS990/TotalLiabilitiesGrp/BOYAmt0145976
IRS990/TotalLiabilitiesGrp/EOYAmt0129930
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0362428
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0336609
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03087
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03087
IRS990/TotalProgramServiceExpensesAmt0177295
IRS990/TotalProgramServiceRevenueAmt080080
IRS990/TotalReportableCompFromOrgAmt032334
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065816
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0171071
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt020730
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0508404
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0466539
IRS990/TravelGrp/ManagementAndGeneralAmt0899
IRS990/TravelGrp/TotalAmt0899
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt01310 CARLSON
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049635
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMMEE MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02313834095
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COGNITION
ReturnHeader/Filer/BusinessNameControlTxt0COGN
ReturnHeader/Filer/EIN0810906870
ReturnHeader/Filer/PhoneNum02313834095
ReturnHeader/Filer/USAddress/AddressLine1Txt0232 N MICHIGAN AVE
ReturnHeader/Filer/USAddress/CityNm0BEULAH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049617
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843812814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORNELL & COMPANY CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03220 RACQUET CLUB DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRAVERSE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049684
ReturnHeader/PreparerPersonGrp/PhoneNum02314218160
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER H CORNELL CPA
ReturnHeader/ReturnTs02023-11-16T11:19:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KIMMEE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MILLER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$466,539
Liabilities
$129,930
Net assets
$336,609
Revenue
$171,071
Expenses
$196,704
Net income
-$25,633
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
2022Detailed filing. Detailed filing data is available for this year.$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
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