Civic Intelligence

Chelsea Senior Citizens Activities Center

990 • Fiscal year 2013 • EIN 91-2187162

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 03, 2014

512 E Washington Ave48118

(734) 475-9242

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

Higher debt load relative to assets than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

65th percentile

10%

Higher net margin than 65% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$450,412

Up $54,713 (+14%) from 2012

Net Assets

Up

$413,813

Up $30,705 (+8.0%) from 2012

Liabilities

Up

$36,599

Up $24,008 (+191%) from 2012

Revenue

$303,818

No earlier filing loaded for comparison.

Expenses

Up

$273,114

Up $25,252 (+10%) from 2012

Net Income

$30,704

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $317,195Liabilities 2010: $23,925Net Assets 2010: $293,2702010Assets 2011: $340,251Liabilities 2011: $28,887Net Assets 2011: $311,3642011Assets 2012: $395,699Liabilities 2012: $12,591Net Assets 2012: $383,1082012Assets 2013: $450,412Liabilities 2013: $36,599Net Assets 2013: $413,8132013Assets 2014: $555,856Liabilities 2014: $28,090Net Assets 2014: $527,7662014Assets 2015: $588,648Liabilities 2015: $31,300Net Assets 2015: $557,3482015Assets 2016: $630,407Liabilities 2016: $26,310Net Assets 2016: $604,0972016Assets 2017: $672,087Liabilities 2017: $29,254Net Assets 2017: $642,8332017Assets 2018: $702,471Liabilities 2018: $40,566Net Assets 2018: $661,9052018Assets 2019: $849,510Liabilities 2019: $23,704Net Assets 2019: $825,8062019Assets 2020: $997,918Liabilities 2020: $23,213Net Assets 2020: $974,7052020Assets 2021: $1,169,954Liabilities 2021: $13,009Net Assets 2021: $1,156,9452021Assets 2022: $1,107,629Liabilities 2022: $16,406Net Assets 2022: $1,091,2232022Assets 2023: $1,107,900Liabilities 2023: $29,653Net Assets 2023: $1,078,2472023Assets 2024: $1,608,337Liabilities 2024: $581,701Net Assets 2024: $1,026,6362024

Highlighted filing

2013

Assets$450,412
Liabilities$36,599
Net Assets$413,813

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $296,7222010Expenses 2011: $258,9022011Expenses 2012: $247,8622012Revenue 2013: $303,818Expenses 2013: $273,114Net Income 2013: $30,7042013Revenue 2014: $403,508Expenses 2014: $303,429Net Income 2014: $100,0792014Revenue 2015: $371,794Expenses 2015: $342,212Net Income 2015: $29,5822015Revenue 2016: $401,669Expenses 2016: $354,918Net Income 2016: $46,7512016Revenue 2017: $436,733Expenses 2017: $397,997Net Income 2017: $38,7362017Revenue 2018: $434,098Expenses 2018: $415,025Net Income 2018: $19,0732018Revenue 2019: $768,697Expenses 2019: $604,796Net Income 2019: $163,9012019Revenue 2020: $553,764Expenses 2020: $404,865Net Income 2020: $148,8992020Revenue 2021: $587,670Expenses 2021: $405,430Net Income 2021: $182,2402021Revenue 2022: $542,518Expenses 2022: $502,777Net Income 2022: $39,7412022Revenue 2023: $584,979Expenses 2023: $669,757Net Income 2023: -$84,7782023Revenue 2024: $720,516Expenses 2024: $759,268Net Income 2024: -$38,7522024

Highlighted filing

2013

Revenue$303,818
Expenses$273,114
Net Income$30,704
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 3, 2014
Return Version
2013v3.1
Gross Receipts
$303,818
Mission and Program Overview

Mission

To promote, encourage and organize activities that address the physical, social and emotional concerns of chelsea area senior citizens and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$277,005$233,152▼ $43,853
Savings and Temporary Cash Investments$103,681$200,000▲ $96,319
Prepaid Expenses and Deferred Charges$1,055$4,460▲ $3,405
Land, Buildings, and Equipment, Net$3,958$2,800▼ $1,158
Total Assets$395,699$450,412▲ $54,713
Other Assets Total$10,000$10,000→ $0
Liabilities
Deferred Revenue$7,000$17,896▲ $10,896
Accounts Payable and Accrued Expenses$2,950$11,877▲ $8,927
Other Liabilities$2,641$6,826▲ $4,185
Total Liabilities$12,591$36,599▲ $24,008
Net Assets / Fund Balance
Unrestricted Net Assets$347,072$394,638▲ $47,566
Temporarily Rstr Net Assets$36,036$19,175▼ $16,861
Total Net Assets Fund Balance$383,108$413,813▲ $30,705
Total Liabilities and Net Assets / Fund Balance$395,699$450,412▲ $54,713

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,800$22,294$25,094
Compensation and Service Providers

Board Members and Trustees

NameTitle
James RandolphPresident
Anne ComeauDirector
Cindy BeauchampDirector
Frank HammerDirector
Jackie FairbanksDirector
Jeremy StephensDirector
Phil BohamDirector
Phyllis JonasDirector
Rodney PayneDirector
Shirley SchneiderDirector
Susan BairleyDirector
Tammy LehmanSchool Board
Shar EisenbeiserSecretary
Dennis McdonaldTreasurer
James AlfordVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$117,545
Program Service Revenue
$176,081
Investment Income
$1,687
Other Revenue
$8,505
All Other Contributions
$74,369
Change in Net Assets
$30,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,114
Salaries, Compensation, and Employee Benefits$107,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$97,862--$97,862
Other Salaries and Wages$82,768$9,197-$91,965
Payroll Taxes$13,531$1,504-$15,035
Occupancy$10,522$1,169-$11,691
All Other Expenses$3,313$218-$3,531
Depreciation Depletion$2,156$240-$2,396
Other Expenses$1,457$162-$1,619
Fees for Services Accounting$1,080$120-$1,200
Total Functional Expenses$259,828$13,286$0$273,114
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
Deposits From Members for Trips/outi$6,826
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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 11B

No review was or will be conducted.

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

Executive director will be reviewed annually by a committee of the board.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
91-2187162
Phone
7344759242

Signing Officer

Name
Dennis Mcdonald
Title
Treasurer
Phone
7344759242
Signed
2014-06-03
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
7

Preparer

Preparer
Kenneth a Berthiaume
Phone
9897911555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Bus trips and other travel travel fees and expense p 97,862 0 0

Form 990, Part XI, Line 9

Rounding 1 scholarships 0 write-down of assets - timeshares 0 removal of non-owned asset 0

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IRS990/OtherExpensesGrp/ProgramServicesAmt31457
IRS990/OtherExpensesGrp/TotalAmt041052
IRS990/OtherExpensesGrp/TotalAmt13481
IRS990/OtherExpensesGrp/TotalAmt23282
IRS990/OtherExpensesGrp/TotalAmt31619
IRS990/OtherLiabilitiesGrp/BOYAmt02641
IRS990/OtherLiabilitiesGrp/EOYAmt06826
IRS990/OtherRevenueMiscGrp/Desc0OTHER/MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08505
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08505
IRS990/OtherRevenueTotalAmt08505
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09197
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt082768
IRS990/OtherSalariesAndWagesGrp/TotalAmt091965
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01504
IRS990/PayrollTaxesGrp/ProgramServicesAmt013531
IRS990/PayrollTaxesGrp/TotalAmt015035
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01055
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04460
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BUS TRIPS AND OTHER TRAVEL
IRS990/ProgramServiceRevenueGrp/Desc1RAFFLES AND OTHER EVENTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt059589
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0116492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0116492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt159589
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt069106
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02174
IRS990/PYOtherExpensesAmt0184804
IRS990/PYOtherRevenueAmt02157
IRS990/PYProgramServiceRevenueAmt0246168
IRS990/PYRevenuesLessExpensesAmt071743
IRS990/PYSalariesCompEmpBnftPaidAmt063058
IRS990/PYTotalExpensesAmt0247862
IRS990/PYTotalRevenueAmt0319605
IRS990/ReconcilationRevenueExpnssAmt030704
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103681
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200000
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0RAFFLES AND OTHER 174,087
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt1ACTIVITIES FOR THE BENEFIT OF THE MEMBERS.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0117545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt069106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt052131
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt043862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt093176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0375820
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01687
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02174
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02218
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03501
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03082
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012662
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0124997
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt059589
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt080794
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt033704
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0174087
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.66800
IRS990ScheduleA/PublicSupportPY170Pct00.71420
IRS990ScheduleA/PublicSupportTotal170Amt0375820
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0117545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt069106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt052131
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt043862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt093176
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0375820
IRS990ScheduleA/TotalSupportAmt0562569
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/EquipmentGrp/BookValueAmt02800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022294
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025094
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS FROM MEMBERS FOR TRIPS/OUTI
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02800
IRS990ScheduleD/TotalLiabilityAmt06826
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR WILL BE REVIEWED ANNUALLY BY A COMMITTEE OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BUS TRIPS AND OTHER TRAVEL TRAVEL FEES AND EXPENSE P 97,862 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 1 SCHOLARSHIPS 0 WRITE-DOWN OF ASSETS - TIMESHARES 0 REMOVAL OF NON-OWNED ASSET 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt036036
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt019175
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0395699
IRS990/TotalAssetsEOYAmt0450412
IRS990/TotalAssetsGrp/BOYAmt0395699
IRS990/TotalAssetsGrp/EOYAmt0450412
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0117545
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259828
IRS990/TotalFunctionalExpensesGrp/TotalAmt0273114
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012591
IRS990/TotalLiabilitiesEOYAmt036599
IRS990/TotalLiabilitiesGrp/BOYAmt012591
IRS990/TotalLiabilitiesGrp/EOYAmt036599
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0383108
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0413813
IRS990/TotalProgramServiceExpensesAmt0259828
IRS990/TotalProgramServiceRevenueAmt0176081
IRS990/TotalRevenueGrp/ExclusionAmt061276
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0124997

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.58$1.03$0.72$0.76$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.03$1.08$0.58$0.67$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.02$1.09$0.54$0.50$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.01$1.16$0.59$0.41$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.02$0.97$0.55$0.40$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.02$0.83$0.77$0.60$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.04$0.66$0.43$0.42$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.03$0.64$0.44$0.40$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.03$0.60$0.40$0.35$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.03$0.56$0.37$0.34$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.40$0.30$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.04$0.41$0.30$0.27$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.01$0.38$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.03$0.31$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.02$0.29$0.30