Civic Intelligence

Congregational Kitchen

990 • Fiscal year 2021 • EIN 82-4109499

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 01, 2022

805 Airway DrAllegan, MI 49010

(269) 720-6855

Siviq Scores

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

Liabilities / Assets

87th percentile

0.36x

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

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

Liabilities / Revenue

91st percentile

0.58x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

41st percentile

2.7%

Higher net margin than 41% 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

39th percentile

-0.6%

Faster asset growth than 39% of similar nonprofits.

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

Revenue Growth

39th percentile

-8.6%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Down

$478,740

Down $2,651 (-0.6%) from 2020

Net Assets

Up

$305,147

Up $8,011 (+2.7%) from 2020

Liabilities

Down

$173,593

Down $10,662 (-5.8%) from 2020

Revenue

Down

$301,278

Down $28,353 (-8.6%) from 2020

Expenses

Up

$293,267

Up $39,667 (+16%) from 2020

Net Income

Down

$8,011

Down $68,020 (-89%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2018: $419,719Liabilities 2018: $206,411Net Assets 2018: $213,3082018Assets 2019: $416,714Liabilities 2019: $195,609Net Assets 2019: $221,1052019Assets 2020: $481,391Liabilities 2020: $184,255Net Assets 2020: $297,1362020Assets 2021: $478,740Liabilities 2021: $173,593Net Assets 2021: $305,1472021Assets 2022: $395,065Liabilities 2022: $94,634Net Assets 2022: $300,4312022Assets 2023: $422,995Liabilities 2023: $61,102Net Assets 2023: $361,8932023Assets 2024: $389,869Liabilities 2024: $60,352Net Assets 2024: $329,5172024Assets 2025: $394,956Liabilities 2025: $42,786Net Assets 2025: $352,1702025

Highlighted filing

2021

Assets$478,740
Liabilities$173,593
Net Assets$305,147

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2018: $202,819Expenses 2018: $190,775Net Income 2018: $12,0442018Revenue 2019: $236,115Expenses 2019: $228,318Net Income 2019: $7,7972019Revenue 2020: $329,631Expenses 2020: $253,600Net Income 2020: $76,0312020Revenue 2021: $301,278Expenses 2021: $293,267Net Income 2021: $8,0112021Revenue 2022: $279,159Expenses 2022: $283,875Net Income 2022: -$4,7162022Revenue 2023: $295,532Expenses 2023: $234,070Net Income 2023: $61,4622023Revenue 2024: $250,807Expenses 2024: $283,183Net Income 2024: -$32,3762024Revenue 2025: $280,851Expenses 2025: $258,198Net Income 2025: $22,6532025

Highlighted filing

2021

Revenue$301,278
Expenses$293,267
Net Income$8,011
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 1, 2022
Return Version
2021v4.1
Gross Receipts
$307,126
Mission and Program Overview

Mission

The congregational kitchen is committed to demonstrating the love of god through the cheerful serving of free delicious meals in a clean, safe comfortable environment to all who are hungry.

The Congregational Kitchen is committed to demonstrating the love of God through the cheerful serving of free delicious meals in a clean, safe comfortable environment to all who are hungry

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$386,955$363,699▼ $23,256
Loans From Officers Directors$184,255$173,593▼ $10,662
Savings and Temporary Cash Investments$10,703$50,717▲ $40,014
Cash and Non-Interest-Bearing Accounts$63,233$43,824▼ $19,409
Inventories for Sale or Use$20,500$20,500→ $0
Total Assets$481,391$478,740▼ $2,651
Liabilities
Total Liabilities$184,255$173,593▼ $10,662
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$297,136$293,147▼ $3,989
Net Assets With Donor Restrictions-$12,000-
Total Net Assets Fund Balance$297,136$305,147▲ $8,011
Total Liabilities and Net Assets / Fund Balance$481,391$478,740▼ $2,651

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$274,260$29,398$303,658
Equipment$55,379$48,549$103,928
Other Land Buildings$4,060$9,473$13,533
Land$30,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carole LovettPresident
Patrick RyanVice President
Don LucasBoard Member
Elsie JonesBoard Member
Joan TownsendBoard Member
Phil SieglerBoard Member
Scott EhrichBoard Member
Terry W JohnsonBoard Member
Pamela JohnsonSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$298,342
Program Service Revenue
$0
Investment Income
$17
Other Revenue
$2,919
All Other Contributions
$298,342
Change in Net Assets
$8,011

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Food Inventory175,000$175,000
Total Noncash Contributions175,000$175,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$49,886$659$0$50,545
Depreciation Depletion$27,255$0$0$27,255
Occupancy$13,552$0$0$13,552
Interest$8,478$0$0$8,478
Other Expenses$5,249$0$0$5,249
Advertising$768$0$0$768
Office Expenses$0$182$0$182
Insurance$0$-495$0$-495
Total Functional Expenses$292,921$346$0$293,267
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,591
Fundraising Direct Expenses$5,848
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$184,255$173,593▼ $10,662
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Congregational Kitchen
EIN
82-4109499
Phone
2697206855
Address
805 Airway Dr, Allegan, MI 49010

Signing Officer

Name
Pamela Johnson
Title
Treasurer
Phone
2697206855
Signed
2022-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carole Lovett
Formed
2018
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
75

Preparer

Firm
Tibbitts & Associates Plc
Address
233 HUBBARD STREET, ALLEGAN, MI 49010
Preparer
Jana L Tibbitts
Phone
2696732222
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

The Secretary/Treasurer is the spouse of another board member. The President is also the spouse of another board member.

Pt VI, Line 11B

The Board of Directors reviews the 990

Pt VI, Line 12C

This was accomplished as stated in the conflict of interest policy agreement.

Form 990, Part IX, Line 24E

Kitchen equipment 2514. 2514. 0. 0.

Form 990, Part IX, Line 24E

Kitchen Supply & Packaging 1887. 1887. 0. 0.

Form 990, Part IX, Line 24E

Kitchen Bldg Maintenance 3370. 3370. 0. 0.

Form 990, Part IX, Line 24E

Kitchen equipment r&m 598. 598. 0. 0.

Form 990, Part IX, Line 24E

Kitchen Electric 1076. 1076. 0. 0.

Form 990, Part IX, Line 24E

Warehouse expense 247. 247. 0. 0.

Form 990, Part IX, Line 24E

Warehouse building r&m 5321. 5321. 0. 0.

Form 990, Part IX, Line 24E

Warehouse equipment r&m 1588. 1588. 0. 0.

Form 990, Part IX, Line 24E

License and permits 541. 0. 541. 0.

Form 990, Part IX, Line 24E

Vehicle expense 14209. 14209. 0. 0.

Form 990, Part IX, Line 24E

Warehouse truck rental 19174. 19174. 0. 0.

Form 990, Part IX, Line 24E

Bank Charges 118. 0. 118. 0.

Form 990, Part IX, Line 24E

Reconciliation Discrepancies -219. -219. 0. 0.

Form 990, Part IX, Line 24E

Shipping 121. 121. 0. 0.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt050717
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other miscellaneous income 2018: 3181. 2019: 170. 2020: 0. 2021: 0. Description: Rebates 2020: 1705. 2021: 176.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0298342
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0278403
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0229497
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0194198
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01000440
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0440
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0616
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0176
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01705
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0170
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03181
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05232
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt01000440
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0298342
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0278403
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0229497
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0194198
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01000440
IRS990ScheduleA/TotalSupportAmt01006288
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt0274260
IRS990ScheduleD/BuildingsGrp/DepreciationAmt029398
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0303658
IRS990ScheduleD/EquipmentGrp/BookValueAmt055379
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048549
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103928
IRS990ScheduleD/LandGrp/BookValueAmt030000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt030000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04060
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09473
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013533
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0363699
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0173593
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0Lydia Walsh
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0purchase building
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0220000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Former Board Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0173593
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0175000
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0175000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Secretary/Treasurer is the spouse of another board member. The President is also the spouse of another board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors reviews the 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2This was accomplished as stated in the conflict of interest policy agreement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Kitchen equipment 2514. 2514. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Kitchen Supply & Packaging 1887. 1887. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Kitchen Bldg Maintenance 3370. 3370. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Kitchen equipment r&m 598. 598. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Kitchen Electric 1076. 1076. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Warehouse expense 247. 247. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Warehouse building r&m 5321. 5321. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Warehouse equipment r&m 1588. 1588. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11License and permits 541. 0. 541. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Vehicle expense 14209. 14209. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Warehouse truck rental 19174. 19174. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Bank Charges 118. 0. 118. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Reconciliation Discrepancies -219. -219. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Shipping 121. 121. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0First Congregational Church of Allegan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386062546
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0323 Cutler St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Allegan
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd049010

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