Courthouse Square Association INC EIN 38-3143984 Form 990 (PDF) Claim this org

Courthouse Square Association INC

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Preserves, exhibits, and promotes local history to improve public life. For fiscal year 2024 it reported $389K in revenue, $197K in expenses, and $598K in net assets.Pt I

Type
Public charity (501(c)(3)) · Unclassified
Location
Charlotte, MI
Website
www.csamuseum.net
Filings
5 on file (2020–2024)
Revenue
$389KFY2024
Expenses
$197K
Net assets
$598K
People
4
Filings
5
Updates
0
More identity details & actions ⌄
EIN  38-3143984 Public charity (501(c)(3)) Charlotte, MI
Form 990 (PDF)
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Size
$100K–1M
What they do
Preserves, exhibits, and promotes local history to improve public life.
Leadership
Rod Weaver · President
Money in and out
$389K revenue, $197K expenses
Bottom line
100% program efficiency
Where the money goes · FY2024
Total revenue
$389K
Pt VIII · Ln 12
Total expenses
$197K
Pt IX · Ln 25
Net assets
$598K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $192K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs
Operating runway
36.5mo
months of highly liquid reserves at operating expense rate▲ +43% vs prior filing year
Surplus margin
+49%
revenue over expenses, this year▲ +466% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$389K
FY2024▲ +124%
Total revenue
$389K
Pt VIII · Ln 12
Total expenses
$197K
Pt IX · Ln 25
Net assets
$598K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$192K
Total assetsPt X · Ln 16$598K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCourthouse Square Association INC
EINHdr · item D38-3143984
Principal addressHdr · item CCharlotte, MI
WebsiteHdr · item Jwww.csamuseum.net
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFUnclassified (Z99Z)
Ruling yearIRS BMFJan 1994

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $197K of program spending, described in the organization's own filed words · FY2024.
01

Preserve, Exhibit and Promote Local History and Improve the Quality of Life of the General Public.

$197Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$346K · 89%
Program service revenue$44K · 11%
Contributions & grants89%$346K
Program service revenue11%$44K
Investment income$57
— government grantsLn 1e$11K
Total revenueLn 12$389K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$197K
Total functional expensesLn 25$197K

Balance Sheet

Part X · end of year
CashLn 1$598K
Total assetsLn 16$598K
Total liabilitiesLn 26$0
Total net assetsLn 32$598K
Months of cash on handcomputed36.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $598K · Operating expenses/yr $197K
36.5 months
Where the money goes
Program services
Program services $197K · Total expenses $197K
100%
Management & General
Management & general $0 · Total expenses $197K
0%
Fundraising
Fundraising $0 · Total expenses $197K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $335K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $346K · Total revenue $389K
89%
Government reliance
Government grants $11K · Total revenue $389K
3%
Earned-income share
Program service revenue $44K · Total revenue $389K
11%
Investment reliance
Investment income $57 · Total revenue $389K
+0.01%
Program self-sufficiency
Program service revenue $44K · Total expenses $197K
23%
Growth & trend
Revenue growth (YoY)
This year $389K · Prior year $174K
+124%
Revenue CAGR
FY2020 $59K · FY2024 $389K
+60%
Net-asset trend (YoY)
End of year $598K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $389K · Expenses $197K
+49%
Liabilities-to-Assets
Total liabilities — · Total assets $598K
Net-asset ratio
Net assets $598K · Total assets $598K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $598K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Rod Weaver · Reported title President · Highest reported compensation $0 · Total expenses $197K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $35K · Total expenses $197K
18%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 124%
Accounting fee ratio 0.3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$389K revenue · viewing · ⤓ 990 PDF
FY2023$174K revenue · ⤓ 990 PDF
FY2022$105K revenue · ⤓ 990 PDF
FY2021$189K revenue · ⤓ 990 PDF
FY2020$59K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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