Civic Intelligence

Cognition

990 • Fiscal year 2023 • EIN 81-0906870

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

87th percentile

0.33x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.61x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

11th percentile

-45%

Higher net margin than 11% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$41,602

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

22nd percentile

-21%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Flat

$368,265

Flat from 2023

Net Assets

Flat

$248,412

Flat from 2023

Liabilities

Flat

$119,853

Flat from 2023

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin11th percentile

Revenue

Flat

$194,894

Flat from 2023

Expenses

Flat

$283,091

Flat from 2023

Net Income

Flat

-$88,197

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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 2023: $368,265Liabilities 2023: $119,853Net Assets 2023: $248,4122023Assets 2024: $346,502Liabilities 2024: $111,825Net Assets 2024: $234,6772024

Highlighted filing

2023

Assets$368,265
Liabilities$119,853
Net Assets$248,412
Open 2023 Filing

Operations Trend

Revenue Growth60th 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 2023: $194,894Expenses 2023: $283,091Net Income 2023: -$88,1972023Revenue 2024: $227,078Expenses 2024: $241,621Net Income 2024: -$14,5432024

Highlighted filing

2023

Revenue$194,894
Expenses$283,091
Net Income-$88,197
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$194,894
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$365,680$348,205▼ $17,475
Rtn Earn Endowment Incm Other Fnds$336,609$248,412▼ $88,197
Inventories for Sale or Use$13,355$9,819▼ $3,536
Cash and Non-Interest-Bearing Accounts$26,752$8,338▼ $18,414
Savings and Temporary Cash Investments$59,913$1,064▼ $58,849
Investments in Publicly Traded Securities$839$839→ $0
Total Assets$466,539$368,265▼ $98,274
Liabilities
Other Liabilities$129,930$119,853▼ $10,077
Total Liabilities$129,930$119,853▼ $10,077
Net Assets / Fund Balance
Total Net Assets Fund Balance$336,609$248,412▼ $88,197
Total Liabilities and Net Assets / Fund Balance$466,539$368,265▼ $98,274

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$277,748$37,532$315,280
Other Land Buildings$63,565$24,725$88,290
Equipment$6,892$8,648$15,540
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kimmee MillerExecutive DiPT$41,602$41,602

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
$64,046
Program Service Revenue
$128,247
Investment Income
$11
Other Revenue
$2,590
All Other Contributions
$37,960
Change in Net Assets
$-88,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$177,873
Other Expenses$105,218
Total Fundraising Expense$60
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,027--$164,027
Depreciation Depletion$22,597--$22,597
All Other Expenses$14,911$3,079-$17,990
Payroll Taxes$13,846--$13,846
Occupancy$11,342--$11,342
Interest$4,659--$4,659
Office Expenses-$4,548-$4,548
Advertising$4,025-$60$4,085
Other Expenses$3,941--$3,941
Travel-$3,204-$3,204
Insurance-$2,671-$2,671
Conferences and Meetings$203--$203
Total Functional Expenses$269,529$13,502$60$283,091
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$61,565
Note Payable - Sba Eidl$32,997
Note Payable - Startup$24,877
Sales Tax Payable$304
Child Support Payable$110
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
2024-11-15
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
19

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/Amt224877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3304
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - SBA EIDL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE - STARTUP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4CHILD SUPPORT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0348205
IRS990ScheduleD/TotalLiabilityAmt0119853
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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/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt018834
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt018834
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IRS990/WebsiteAddressTxt0WWW.DISCOVERCOGNITION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMMEE MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02313834095
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COGNITION
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843812814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORNELL & COMPANY CPA PLLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRAVERSE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049684
ReturnHeader/PreparerPersonGrp/PhoneNum02314218160
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER H CORNELL CPA
ReturnHeader/ReturnTs02024-11-15T18:25:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$368,265
Liabilities
$119,853
Net assets
$248,412
Revenue
$194,894
Expenses
$283,091
Net income
-$88,197
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
2023Detailed filing. Detailed filing data is available for this year.$3.68$1.20$2.48$1.95$2.83$0.88
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
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