Civic Intelligence

Hessel School House Corporation

EIN 81-0917998 • 501(c)3 • Hessel, MI

Profile

The purpose of the organization is to own and use a building and property which was formerly the hessel school house located at 3206 cedar rd in hessel on a nonprofit basis for purposes which are not limited to historic preservation of that building, the preservation of the building's architecture and maintianing the areas in this historic landmark. Also to provide a location for various community events.

PO Box 25Hessel, MI 49745

www.hesselschoolhouse.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

6.2%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$475,819

Up $27,697 (+6.2%) from 2023

Liabilities

Down

$2,391

Down $524 (-18%) from 2023

Net Assets

Up

$473,428

Up $28,221 (+6.3%) from 2023

Revenue

Up

$241,749

Up $47,819 (+25%) from 2023

Expenses

Up

$213,528

Up $8,543 (+4.2%) from 2023

Net Income

Up

$28,221

Up $39,276 (+355%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2016: $400,636Liabilities 2016: $175,408Net Assets 2016: $225,2282016Assets 2017: $400,426Liabilities 2017: $3,705Net Assets 2017: $396,7212017Assets 2018: $440,548Liabilities 2018: $1,051Net Assets 2018: $439,4972018Assets 2019: $470,051Liabilities 2019: $2,354Net Assets 2019: $467,6972019Assets 2020: $457,331Liabilities 2020: $1,830Net Assets 2020: $455,5012020Assets 2021: $489,462Liabilities 2021: $3,090Net Assets 2021: $486,3722021Assets 2022: $459,422Liabilities 2022: $3,116Net Assets 2022: $456,3062022Assets 2023: $448,122Liabilities 2023: $2,915Net Assets 2023: $445,2072023Assets 2024: $475,819Liabilities 2024: $2,391Net Assets 2024: $473,4282024

Highlighted filing

2024

Assets$475,819
Liabilities$2,391
Net Assets$473,428

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2016: $262,385Expenses 2016: $37,157Net Income 2016: $225,2282016Revenue 2017: $260,301Expenses 2017: $88,808Net Income 2017: $171,4932017Revenue 2018: $138,740Expenses 2018: $95,964Net Income 2018: $42,7762018Revenue 2019: $170,527Expenses 2019: $142,327Net Income 2019: $28,2002019Revenue 2020: $126,979Expenses 2020: $139,175Net Income 2020: -$12,1962020Revenue 2021: $139,330Expenses 2021: $108,459Net Income 2021: $30,8712021Revenue 2022: $159,235Expenses 2022: $189,301Net Income 2022: -$30,0662022Revenue 2023: $193,930Expenses 2023: $204,985Net Income 2023: -$11,0552023Revenue 2024: $241,749Expenses 2024: $213,528Net Income 2024: $28,2212024

Highlighted filing

2024

Revenue$241,749
Expenses$213,528
Net Income$28,221

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 5, 2025
Return Version
2024v5.0
Gross Receipts
$253,177
Mission and Program Overview

Mission

The purpose of the organization is to own and use a building and property which was formerly the hessel school house located at 3206 cedar rd in hessel on a nonprofit basis for purposes which are not limited to historic preservation of that building, the preservation of the building's architecture and maintianing the areas in this historic landmark. Also to provide a location for various community events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$373,170$381,698▲ $8,528
Cash and Non-Interest-Bearing Accounts$70,482$70,061▼ $421
Inventories for Sale or Use$2,924$11,924▲ $9,000
Accounts Receivable-$925-
Total Assets$448,122$475,819▲ $27,697
Other Assets Total$1,546$11,211▲ $9,665
Liabilities
Other Liabilities$2,685$2,310▼ $375
Accounts Payable and Accrued Expenses$230$81▼ $149
Total Liabilities$2,915$2,391▼ $524
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$445,207$473,428▲ $28,221
Total Net Assets Fund Balance$445,207$473,428▲ $28,221
Total Liabilities and Net Assets / Fund Balance$448,122$475,819▲ $27,697

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$353,181$157,096$510,277
Buildings$28,517$9,326$37,843
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susie RutledgePresident
Carol DuncanDirector
Carol HubbardDirector
Dan ReelitzDirector
Jack FavertDirector
John HesselDirector
Missy DewickDirector
Robin PenderyDirector
Bonnie MikkelsenSecretary
Diane KeighleyTreasurer
Linda SudolVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$142,145
Program Service Revenue
$75,428
Investment Income
$87
Other Revenue
$24,089
All Other Contributions
$109,245
Change in Net Assets
$28,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,117
Salaries, Compensation, and Employee Benefits$87,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,662$16,166-$80,828
Occupancy$29,898$7,476-$37,374
Fees for Services Other$31,335--$31,335
Depreciation Depletion$20,972--$20,972
Office Expenses$13,831--$13,831
Payroll Taxes$5,266$1,317-$6,583
Insurance$3,498$1,311-$4,809
Fees for Services Accounting-$1,750-$1,750
Advertising$757--$757
Travel$691--$691
Other Expenses$358--$358
All Other Expenses$30--$30
Total Functional Expenses$185,508$28,020$0$213,528
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$23,847
Gaming Direct Expenses$9,005
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
Payroll Liabilities$2,302
Sales Tax Payable$8
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the treasurer as well as the board of directors.

Form 990, Page 6, Part VI, Line 15A

By majority vote of the board of directors approving all rates of pay.

Form 990, Page 6, Part VI, Line 15B

By majority vote of the board of directors approving all rates of pay.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Hessel School House Corporation
EIN
81-0917998
Phone
9064841333
Address
PO BOX 25, HESSEL, MI 49745

Signing Officer

Name
Diane Keighley
Title
Treasurer
Phone
9064841333
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Mikkelsen
Formed
2015
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
129

Preparer

Firm
Andersontackman & Company Plc
Address
16978 S RILEY AVE, KINCHELOE, MI 49788
Preparer
Emily Chartrand
Phone
9064955952
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the organization is to own and use a building and property which was formerly the hessel school house located at 3206 cedar rd in hessel on a nonprofit basis for purposes which are not limited to historic preservation of that building, the preservation of the building's architecture and maintianing the areas in this historic landmark. Also to provide a location for various community events.

Form 990, Part IX, Line 11G

Other outside services 4,790 0 0 class instructors 26,545 0 0 total 31,335 0 0

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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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt062103
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16925
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26298
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3102
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0113519
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0116771
IRS990/PYOtherRevenueAmt022251
IRS990/PYProgramServiceRevenueAmt058160
IRS990/PYRevenuesLessExpensesAmt0-11055
IRS990/PYSalariesCompEmpBnftPaidAmt088214
IRS990/PYTotalExpensesAmt0204985
IRS990/PYTotalRevenueAmt0193930
IRS990/ReconcilationRevenueExpnssAmt028221
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt075428
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 37,298
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0142145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0113519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0109507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0105029
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0110480
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0580680
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt087
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt087
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0256369
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt023847
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt020816
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09644
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt06838
IRS990ScheduleA/OtherIncome170Grp/TotalAmt061145
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90460
IRS990ScheduleA/PublicSupportPY170Pct00.93930
IRS990ScheduleA/PublicSupportTotal170Amt0580680
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0142145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0113519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0109507
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0105029
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0110480
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0580680
IRS990ScheduleA/TotalSupportAmt0641912
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt028517
IRS990ScheduleD/BuildingsGrp/DepreciationAmt09326
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt037843
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0353181
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0157096
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0510277
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0381698
IRS990ScheduleD/TotalLiabilityAmt02310
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt09005
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt023847
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt023847
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt014842
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt09005
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt09005
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0DIANE KEIGHLEY
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt01610 PARK AVENUE
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0CEDARVILLE
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0MI
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd049719
IRS990ScheduleG/StatesWhereGamingConductedCd0MI
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE ORGANIZATION IS TO OWN AND USE A BUILDING AND PROPERTY WHICH WAS FORMERLY THE HESSEL SCHOOL HOUSE LOCATED AT 3206 CEDAR RD IN HESSEL ON A NONPROFIT BASIS FOR PURPOSES WHICH ARE NOT LIMITED TO HISTORIC PRESERVATION OF THAT BUILDING, THE PRESERVATION OF THE BUILDING'S ARCHITECTURE AND MAINTIANING THE AREAS IN THIS HISTORIC LANDMARK. ALSO TO PROVIDE A LOCATION FOR VARIOUS COMMUNITY EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE TREASURER AS WELL AS THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY MAJORITY VOTE OF THE BOARD OF DIRECTORS APPROVING ALL RATES OF PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY MAJORITY VOTE OF THE BOARD OF DIRECTORS APPROVING ALL RATES OF PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER OUTSIDE SERVICES 4,790 0 0 CLASS INSTRUCTORS 26,545 0 0 TOTAL 31,335 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0448122
IRS990/TotalAssetsEOYAmt0475819
IRS990/TotalAssetsGrp/BOYAmt0448122
IRS990/TotalAssetsGrp/EOYAmt0475819
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0142145
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028020
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0185508
IRS990/TotalFunctionalExpensesGrp/TotalAmt0213528
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02915
IRS990/TotalLiabilitiesEOYAmt02391
IRS990/TotalLiabilitiesGrp/BOYAmt02915
IRS990/TotalLiabilitiesGrp/EOYAmt02391
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0445207
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0473428
IRS990/TotalProgramServiceExpensesAmt0185508
IRS990/TotalProgramServiceRevenueAmt075428
IRS990/TotalRevenueGrp/ExclusionAmt014929
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt084675
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241749
IRS990/TotalVolunteersCnt0129
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0448122
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0475819

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