Civic Intelligence

Homer Index Project

990EZ • Fiscal year 2024 • EIN 99-2377198

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 10, 2025

119 W Main StHomer, MI 49245

(517) 568-4646

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

85th percentile

35%

Higher net margin than 85% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Assets

$0

No earlier filing loaded for comparison.

Net Assets

$64,493

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

$184,220

No earlier filing loaded for comparison.

Expenses

$119,727

No earlier filing loaded for comparison.

Net Income

$64,493

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.

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

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$64,493

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$184,220
Expenses$119,727
Net Income$64,493
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 10, 2025
Return Version
2024v5.1
Gross Receipts
$184,220
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

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
2025-03-10

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 108970.

Form 990EZ, Part I, Line 16

BANK FEES 518.

Form 990EZ, Part I, Line 16

INSURANCE 622.

Form 990EZ, Part I, Line 16

OFFICE EXPENSES 1124.

Form 990EZ, Part I, Line 16

MISC 977.

Form 990EZ, Part I, Line 16

PAYROLL TAXES 14119.

Form 990EZ, Part I, Line 16

Amortization 5000.

Raw XML Appendix144 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/ContributionsGiftsGrantsEtcAmt075250
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt064493
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0825
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0184220
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt064493
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt064493
IRS990EZ/OccupancyRentUtltsAndMaintAmt06552
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/OtherExpensesTotalAmt022360
IRS990EZ/OtherRevenueTotalAmt0108970
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NEWSPAPER PUBLICATION
IRS990EZ/PrintingPublicationsPostageAmt029624
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/SalariesOtherCompEmplBnftAmt060366
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0119727
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0184220
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt075250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt075250
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt075250
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075250
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt075250
IRS990ScheduleA/TotalSupportAmt075250
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NEWSPAPER SALES,SUBSCRIPTIONS & ADVERTISING 108970.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BANK FEES 518.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSURANCE 622.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICE EXPENSES 1124.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISC 977.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAYROLL TAXES 14119.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Amortization 5000.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05175684646
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-10
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/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02025-03-28T07:41:34-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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Filings