Civic Intelligence

Elnu Abenaki Incorporated

990 • Fiscal year 2023 • EIN 84-3882521

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

117 Fuller DriveBrattleboro, VT 05301

(802) 258-8925

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.01x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

68th percentile

16%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$50,543

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

88th percentile

51%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-51%

Faster revenue growth than 6% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$654,967

Up $220,699 (+51%) from 2022

Net Assets

Up

$650,529

Up $216,261 (+50%) from 2022

Liabilities

Up

$4,438

Up $4,438 from 2022

Revenue

Down

$206,488

Down $217,953 (-51%) from 2022

Expenses

Up

$174,037

Up $167,826 (+2702%) from 2022

Net Income

Down

$32,451

Down $385,779 (-92%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2022: $434,268Liabilities 2022: $0Net Assets 2022: $434,2682022Assets 2023: $654,967Liabilities 2023: $4,438Net Assets 2023: $650,5292023Assets 2024: $661,306Liabilities 2024: $4,966Net Assets 2024: $656,3402024Assets 2025: $717,912Liabilities 2025: $3,857Net Assets 2025: $714,0552025

Highlighted filing

2023

Assets$654,967
Liabilities$4,438
Net Assets$650,529

Operations Trend

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

$600K$400K$200K$0Revenue 2022: $424,441Expenses 2022: $6,211Net Income 2022: $418,2302022Revenue 2023: $206,488Expenses 2023: $174,037Net Income 2023: $32,4512023Revenue 2024: $152,261Expenses 2024: $146,469Net Income 2024: $5,7922024Revenue 2025: $198,845Expenses 2025: $138,068Net Income 2025: $60,7772025

Highlighted filing

2023

Revenue$206,488
Expenses$174,037
Net Income$32,451
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$206,488
Mission and Program Overview

Mission

Dedicated to researching, preserving, practicing, and sharing the traditional and contemporary culture of the abenaki people, through activities of the members of elnu abenaki tribe, a vermont state-recognized tribe under the provisions of 1 vsa chapter 23.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$332,002$334,832▲ $2,830
Investments in Publicly Traded Securities-$179,525-
Cash and Non-Interest-Bearing Accounts$102,266$134,475▲ $32,209
Pledges and Grants Receivable-$6,135-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$434,268$654,967▲ $220,699
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$4,438-
Total Liabilities$0$4,438▲ $4,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$365,760$577,954▲ $212,194
Net Assets With Donor Restrictions$68,508$72,575▲ $4,067
Total Net Assets Fund Balance$434,268$650,529▲ $216,261
Total Liabilities and Net Assets / Fund Balance$434,268$654,967▲ $220,699

Asset Categories

AssetBook ValueDepreciationBasis
Land$229,615-$229,615
Buildings$99,742$3,418$103,160
Other Land Buildings$5,475$306$5,781
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard HolschuhSecretary/treasFT$50,543$50,543
Melody MackinDirectorFT$13,429$13,429

Board Members and Trustees

NameTitle
Roger SheehanPresident
James TaylorVice President
Tory SheehanDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$200,010
Program Service Revenue
$0
Investment Income
$4,585
Other Revenue
$1,893
All Other Contributions
$187,283
Change in Net Assets
$32,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$91,707
Other Expenses$82,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$63,972--$63,972
Fees for Services Legal$12,779$11,492-$24,271
Other Salaries and Wages$21,040--$21,040
Occupancy-$15,652-$15,652
Payroll Taxes$6,638--$6,638
Travel$700$5,576-$6,276
Depreciation Depletion-$2,951-$2,951
Other Expenses$3,350$2,817-$2,817
Insurance-$2,121-$2,121
All Other Expenses$204$1,434-$1,638
Advertising-$1,350-$1,350
Information Technology$64$1,175-$1,239
Fees for Services Accounting-$595-$595
Office Expenses$29$509-$538
Other Employee Benefits-$57-$57
Total Functional Expenses$127,296$46,741$0$174,037
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section A, Line 2

Roger sheehan is the father of tory sheehan.

Form 990, Part VI, Section B, Line 11B

Individual discretionary review by board of directors.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Elnu Abenaki Inc
EIN
84-3882521
Phone
8022588925
Address
117 FULLER DRIVE, BRATTLEBORO, VT 05301

Signing Officer

Name
Richard Holschuh
Title
Secretary/treasurer
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Sheehan
Formed
2019
Legal Domicile
Vt
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Downey Pieciak Fitzgerald & Co Pc
Address
10 PARK PLACE, BRATTLEBORO, VT 05301
Preparer
Joseph S Pieciak Jr CPA
Phone
8022571307
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ATOWI TRANSFER = $183810

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IRS990ScheduleA/PublicSupportTotal170Amt0638831
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0200010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0420001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06785
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt07235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04800
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0638831
IRS990ScheduleA/TotalSupportAmt0649549
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/BookValueAmt099742
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03418
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0103160
IRS990ScheduleD/LandGrp/BookValueAmt0229615
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0229615
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05475
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0306
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05781
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0334832
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROGER SHEEHAN IS THE FATHER OF TORY SHEEHAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INDIVIDUAL DISCRETIONARY REVIEW BY BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ATOWI TRANSFER = $183810
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0434268
IRS990/TotalAssetsEOYAmt0654967
IRS990/TotalAssetsGrp/BOYAmt0434268
IRS990/TotalAssetsGrp/EOYAmt0654967
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0200010
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046741
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127296
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174037
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt04438
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt04438
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0434268
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0650529
IRS990/TotalProgramServiceExpensesAmt0127296
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt063972
IRS990/TotalRevenueGrp/ExclusionAmt06278
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206488
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0434268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0654967
IRS990/TravelGrp/ManagementAndGeneralAmt05576
IRS990/TravelGrp/ProgramServicesAmt0700
IRS990/TravelGrp/TotalAmt06276
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0117 FULLER DRIVE
IRS990/USAddress/CityNm0BRATTLEBORO
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005301
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ATOWI.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD HOLSCHUH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELNU ABENAKI INC
ReturnHeader/Filer/BusinessNameControlTxt0ELNU
ReturnHeader/Filer/EIN0843882521
ReturnHeader/Filer/PhoneNum08022588925
ReturnHeader/Filer/USAddress/AddressLine1Txt0117 FULLER DRIVE
ReturnHeader/Filer/USAddress/CityNm0BRATTLEBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030288632
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOWNEY PIECIAK FITZGERALD & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 PARK PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRATTLEBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005301
ReturnHeader/PreparerPersonGrp/PhoneNum08022571307
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joseph S Pieciak Jr CPA
ReturnHeader/ReturnTs02024-11-13T12:50:44-08:00
ReturnHeader/ReturnTypeCd0990

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