Civic Intelligence

First Addition Extension

990 • Fiscal year 2022 • EIN 83-4422223

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 30, 2022

PO Box 216Zeeland, MI 49464

(616) 216-5371

Siviq Scores

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

Liabilities / Assets

86th percentile

0.26x

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

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

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

47th percentile

3.1%

Higher net margin than 47% of similar nonprofits.

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

Top Officer Pay

79th percentile

$2,600

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

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

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

71st percentile

45%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Up

$102,840

Up $11,208 (+12%) from 2021

Net Assets

Up

$75,598

Up $9,557 (+14%) from 2021

Liabilities

Up

$27,242

Up $1,651 (+6.5%) from 2021

Revenue

Up

$305,289

Up $94,482 (+45%) from 2021

Expenses

Up

$295,732

Up $102,679 (+53%) from 2021

Net Income

Down

$9,557

Down $8,197 (-46%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $91,632Liabilities 2021: $25,591Net Assets 2021: $66,0412021Assets 2022: $102,840Liabilities 2022: $27,242Net Assets 2022: $75,5982022Assets 2025: $261,277Liabilities 2025: $97,521Net Assets 2025: $163,7562025

Highlighted filing

2022

Assets$102,840
Liabilities$27,242
Net Assets$75,598

Operations Trend

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

$600K$400K$200K$0Revenue 2021: $210,807Expenses 2021: $193,053Net Income 2021: $17,7542021Revenue 2022: $305,289Expenses 2022: $295,732Net Income 2022: $9,5572022Revenue 2025: $449,915Expenses 2025: $412,857Net Income 2025: $37,0582025

Highlighted filing

2022

Revenue$305,289
Expenses$295,732
Net Income$9,557
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 30, 2022
Return Version
2021v4.0
Gross Receipts
$305,289
Mission and Program Overview

Mission

First addition is a gospel-centered homeschool partnership designed to enhance the academic, physical, and social efforts of homeschooling families. Our goal is to build supportive community and family connections through a variety of enrichment, academic, and elective classes.

First addition is an extension of your home education, meeting one day a week, designed to provide enrichment and academic classes. First addition exists to exalt jesus christ, enrich homeschool families, equip our children through christian teaching, and experience god through unique learning opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,116$97,317▲ $11,201
Land, Buildings, and Equipment, Net$5,516$4,014▼ $1,502
Accounts Receivable-$1,509-
Total Assets$91,632$102,840▲ $11,208
Liabilities
Deferred Revenue$25,562$27,242▲ $1,680
Accounts Payable and Accrued Expenses$29--
Total Liabilities$25,591$27,242▲ $1,651
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$66,041$75,598▲ $9,557
Total Net Assets Fund Balance$66,041$75,598▲ $9,557
Total Liabilities and Net Assets / Fund Balance$91,632$102,840▲ $11,208

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,014$4,105$8,119
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy MckellipsVice PresidePT$2,600$2,600
Kim LuurtsemaPresidentPT$2,600$2,600
Teresa DeyoungTreasurerPT$2,600$2,600

Board Members and Trustees

NameTitle
Aaron DeyoungAdmin Board
Amy SchaapAdmin Board
Marcie BushAdmin Board
Marty MckellipsAdmin Board
Paul BushAdmin Board
Brian LuurtsemaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,214
Program Service Revenue
$270,075
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,214
Change in Net Assets
$9,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,732
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
Fees for Services Other$146,593--$146,593
All Other Expenses$24,398$3,256-$27,654
Fees for Services Management-$9,100-$9,100
Other Expenses$17,639$7,966-$7,966
Information Technology$6,276--$6,276
Insurance$3,508--$3,508
Fees for Services Accounting$1,042$1,042-$2,084
Depreciation Depletion$1,502--$1,502
Office Expenses$475$53-$528
Fees for Services Legal$90$90-$180
Total Functional Expenses$274,225$21,507$0$295,732
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 2

Kim luurtsema brian luurtsema president treasurer spouse cindy elder brett elder secretary board member spouse

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by a certified public accounting firm. The return is also provided to the entire governing board prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial information available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First Addition Extension
EIN
83-4422223
Phone
6162165371
Address
PO BOX 216, ZEELAND, MI 49464

Signing Officer

Name
Teresa Deyoung
Title
Treasurer
Phone
6162165371
Signed
2022-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Luurtsema
Formed
2019
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
204

Preparer

Firm
Kiekover Scholma & Shumaker Pc
Address
PO BOX 280, ZEELAND, MI 49464-0280
Preparer
Joseph Kuiper
Phone
6167724615
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

First addition is an extension of your home education, meeting one day a week, designed to provide enrichment and academic classes. First addition exists to exalt jesus christ, enrich homeschool families, equip our children through christian teaching, and experience god through unique learning opportunities.

Form 990, Part IX, Line 11G

Contract teachers 146,593 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST ADDITION IS AN EXTENSION OF YOUR HOME EDUCATION, MEETING ONE DAY A WEEK, DESIGNED TO PROVIDE ENRICHMENT AND ACADEMIC CLASSES. FIRST ADDITION EXISTS TO EXALT JESUS CHRIST, ENRICH HOMESCHOOL FAMILIES, EQUIP OUR CHILDREN THROUGH CHRISTIAN TEACHING, AND EXPERIENCE GOD THROUGH UNIQUE LEARNING OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KIM LUURTSEMA BRIAN LUURTSEMA PRESIDENT TREASURER SPOUSE CINDY ELDER BRETT ELDER SECRETARY BOARD MEMBER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM. THE RETURN IS ALSO PROVIDED TO THE ENTIRE GOVERNING BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT TEACHERS 146,593 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA DEYOUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06162165371
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST ADDITION EXTENSION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0834422223
ReturnHeader/Filer/PhoneNum06162165371
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 216
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIEKOVER SCHOLMA & SHUMAKER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ZEELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494640280
ReturnHeader/PreparerPersonGrp/PhoneNum06167724615
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH KUIPER
ReturnHeader/ReturnTs02022-12-13T12:54:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TERESA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DEYOUNG
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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