Civic Intelligence

Homer Index Project

EIN 99-2377198 • 501(c)3 • Homer, MI

Profile

NEWSPAPER PUBLICATION

119 W Main StHomer, MI 49245

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

38th percentile

-3.6%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Revenue Growth

41st percentile

-11%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

-$5,833

Down $70,326 (-109%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin38th percentile

Revenue

Down

$163,875

Down $20,345 (-11%) from 2024

Expenses

Up

$169,708

Up $49,981 (+42%) from 2024

Net Income

Down

-$5,833

Down $70,326 (-109%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0-$20KAssets 2024: $0Net Assets 2024: $64,4932024Assets 2025: $0Net Assets 2025: -$5,8332025

Highlighted filing

2025

Assets$0
Liabilities-
Net Assets-$5,833
Open 2025 Filing

Operations Trend

Revenue Growth41st percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2024: $184,220Expenses 2024: $119,727Net Income 2024: $64,4932024Revenue 2025: $163,875Expenses 2025: $169,708Net Income 2025: -$5,8332025

Highlighted filing

2025

Revenue$163,875
Expenses$169,708
Net Income-$5,833
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
-$5,833
Revenue
$163,875
Expenses
$169,708
Net income
-$5,833
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.06$1.64$1.70$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.64$1.84$1.20$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 4, 2026
Return Version
2025v4.0
Gross Receipts
$163,915
Mission and Program Overview

Mission

NEWSPAPER PUBLICATION

Program Services

DescriptionGrantsExpenses
PUBLISH LOCAL NEWS AND EVENTS$0$0
PHOTOGRAPH LOCAL EVENTS$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN SMITHPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Homer Index Project
EIN
99-2377198
Phone
5175684646
Address
119 W MAIN ST, HOMER, MI 49245

Signing Officer

Name
Brian Smith
Title
President
Phone
5175684646
Signed
2026-02-04

Preparer

Firm
Estep Accounting Service
Address
22431 P DRIVE SOUTH, HOMER, MI 49245
Preparer
Heather Peek
Phone
5175684369
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Newspaper sales,subscriptions & advertising 144547.”

Form 990EZ, Part I, Line 16

“INSURANCE 831.”

Form 990EZ, Part I, Line 16

“OFFICE EXPENSES 1123.”

Form 990EZ, Part I, Line 16

“ACCOUNTING 1620.”

Form 990EZ, Part I, Line 16

“PAYROLL TAXES 6165.”

Form 990EZ, Part I, Line 16

“MISC 7495.”

Raw XML Appendix136 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ESTEP ACCOUNTING SERVICE
IRS990EZ/BooksInCareOfDetail/PhoneNum05175684369
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0130 W MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HOMER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049245
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt019368
IRS990EZ/CostOfGoodsSoldAmt040
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5833
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-40
IRS990EZ/GrossReceiptsAmt0163915
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-5833
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-5833
IRS990EZ/OccupancyRentUtltsAndMaintAmt011102
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRIAN SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017234
IRS990EZ/OtherRevenueTotalAmt0144547
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NEWSPAPER PUBLICATION
IRS990EZ/PrintingPublicationsPostageAmt047107
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PUBLISH LOCAL NEWS AND EVENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PHOTOGRAPH LOCAL EVENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt094265
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0169708
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0163875
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt075250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt075317
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt075317
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt067
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt075250
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt075317
IRS990ScheduleA/TotalSupportAmt075317
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER SALES,SUBSCRIPTIONS & ADVERTISING 144547.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INSURANCE 831.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE EXPENSES 1123.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTING 1620.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAYROLL TAXES 6165.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISC 7495.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05175684646
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOMER INDEX PROJECT
ReturnHeader/Filer/BusinessNameControlTxt0HOME
ReturnHeader/Filer/EIN0992377198
ReturnHeader/Filer/PhoneNum05175684646
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 W MAIN ST
ReturnHeader/Filer/USAddress/CityNm0HOMER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049245
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383621272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ESTEP ACCOUNTING SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022431 P DRIVE SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOMER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049245
ReturnHeader/PreparerPersonGrp/PhoneNum05175684369
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER PEEK
ReturnHeader/ReturnTs02026-02-09T06:52:15-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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