Civic Intelligence

B & B Payee Services

990 • Fiscal year 2020 • EIN 20-0253826

Jan 01, 2020 to Dec 31, 2020 • Filed on Mar 07, 2021

124 Pearl Street Suite 407Ypsilanti, MI 48197

(734) 480-1347

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

39th percentile

-0.7%

Higher net margin than 39% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$109,383

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 26.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

30th percentile

-7.2%

Faster asset growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

8.3%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$39,390

Down $3,057 (-7.2%) from 2019

Net Assets

Down

$39,390

Down $3,057 (-7.2%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$416,174

Up $31,890 (+8.3%) from 2019

Expenses

Up

$419,232

Up $29,529 (+7.6%) from 2019

Net Income

Up

-$3,058

Up $2,361 (+44%) from 2019

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $18,596Liabilities 2012: $0Net Assets 2012: $18,5962012Assets 2013: $16,815Liabilities 2013: $0Net Assets 2013: $16,8152013Assets 2014: $41,475Liabilities 2014: $0Net Assets 2014: $41,4752014Assets 2015: $35,169Liabilities 2015: $0Net Assets 2015: $35,1692015Assets 2016: $37,657Liabilities 2016: $990Net Assets 2016: $36,6672016Assets 2017: $42,089Liabilities 2017: $0Net Assets 2017: $42,0892017Assets 2018: $47,866Liabilities 2018: $0Net Assets 2018: $47,8662018Assets 2019: $42,447Liabilities 2019: $0Net Assets 2019: $42,4472019Assets 2020: $39,390Liabilities 2020: $0Net Assets 2020: $39,3902020Assets 2021: $64,887Liabilities 2021: $0Net Assets 2021: $64,8872021Assets 2022: $102,418Liabilities 2022: $0Net Assets 2022: $102,4182022Assets 2023: $100,780Liabilities 2023: $0Net Assets 2023: $100,7802023Assets 2024: $94,559Liabilities 2024: $0Net Assets 2024: $94,5592024

Highlighted filing

2020

Assets$39,390
Liabilities$0
Net Assets$39,390

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $213,962Expenses 2012: $213,716Net Income 2012: $2462012Revenue 2013: $214,266Expenses 2013: $214,647Net Income 2013: -$3812013Revenue 2014: $254,334Expenses 2014: $229,674Net Income 2014: $24,6602014Revenue 2015: $272,560Expenses 2015: $278,780Net Income 2015: -$6,2202015Revenue 2016: $300,744Expenses 2016: $299,246Net Income 2016: $1,4982016Revenue 2017: $336,068Expenses 2017: $331,569Net Income 2017: $4,4992017Revenue 2018: $366,017Expenses 2018: $360,190Net Income 2018: $5,8272018Revenue 2019: $384,284Expenses 2019: $389,703Net Income 2019: -$5,4192019Revenue 2020: $416,174Expenses 2020: $419,232Net Income 2020: -$3,0582020Revenue 2021: $459,030Expenses 2021: $433,533Net Income 2021: $25,4972021Revenue 2022: $559,148Expenses 2022: $521,617Net Income 2022: $37,5312022Revenue 2023: $589,560Expenses 2023: $590,997Net Income 2023: -$1,4372023Revenue 2024: $624,855Expenses 2024: $631,859Net Income 2024: -$7,0042024

Highlighted filing

2020

Revenue$416,174
Expenses$419,232
Net Income-$3,058
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 7, 2021
Return Version
2020v4.0
Gross Receipts
$416,174
Mission and Program Overview

Mission

Our mission is to provide professional representative payee services, and financial mamagement assistance to people who have low income, disabilities and those receiving Social Security and/or Veterans Benefits and are experiencing obstacles.

Our mission is to provide professional representative payee services, and financial management assistance to people who have low income or disabilities and those receiving Social Security and/or Veterans Benefits and are experiencing financial obstacles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,820$25,532▲ $5,712
Savings and Temporary Cash Investments$22,627$13,858▼ $8,769
Total Assets$42,447$39,390▼ $3,057
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$42,447$39,390▼ $3,057
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$42,447$39,390▼ $3,057
Total Liabilities and Net Assets / Fund Balance$42,447$39,390▼ $3,057
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bobby J JohnsonPresidentFT$109,383$109,383

Board Members and Trustees

NameTitle
James B MalayangBoard Chair
Edward L JohnsonDirector
Ann E DaleySecretary
J Fabiana M JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$413,886
Investment Income
$15
Other Revenue
$2,273
Change in Net Assets
$-3,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$310,840
Other Expenses$108,392
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,185$0$0$165,185
Current Officers, Directors, Trustees, and Key Employees$109,383$0$0$109,383
Fees for Services Accounting$33,401$0$0$33,401
Information Technology$24,058$0$0$24,058
Payroll Taxes$21,940$0$0$21,940
Occupancy$19,176$0$0$19,176
Office Expenses$16,812$0$0$16,812
Other Employee Benefits$14,332$0$0$14,332
Other Expenses$4,317$0$0$4,317
Conferences and Meetings$2,250$0$0$2,250
Insurance$1,937--$1,937
Fees for Services Other$1,470$0$0$1,470
Advertising$720$0$0$720
Travel$526$0$0$526
Total Functional Expenses$419,232$0$0$419,232
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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

James B. Malayang (Board Chair) has "Family Relationship" with Ann Daley, J Fabiana Johnson, and Bobby Johnson; Ann E. Daley (Secretary) has a "Family Relationship" with James Malayang, J Fabiana Johnson, and Bobby Johnson; Edward Johnson (Director) has a "Family Relationship" with J Fabiana Johnson and Bobby Johnson; Bobby J. Johnson (President) has a "Family Relationship" with James Malayang, Edward Johnson, J Fabiana Johnson, and Ann Daley; J Fabiana Johnson (Treasurer) has a "Family Relationship" with Ann Daley, James Malayang, Edward Johnson and Bobby Johnson.

Form 990, Part VI, Section A, Line 9

James B. Malayang 2385 Valley Drive, Ypsilanti, MI 48197; Ann E. Daley 6258 Madrona, Ypsilanti, MI 48197; Edward L. Johnson 5644 Golden Pond, Sylvania, OH 43560; J Fabiana M. Johnson 5565 N. Eagle Court, Ypsilanti, MI 48197

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

Each Board Member is sent a copy via electronic mail. Board Members are given the opportunity to review the form and it is an item for discussion at the 1st Quarter Board meeting.

Form 990, Part VI, Section B, Line 12C

Each year at the first quarter board meeting each board member is required to file a new "conflict of interest" form. All issues are discussed and the files are filed with the board meeting notes.

Form 990, Part VI, Section C, Line 19

All governing documents are available to the public. The public can review the documents upon request. These documents include our conflict of interest policy and financial statements.

Filing and Contact Details

Filer

Filer Name
B & B Payee Services
EIN
20-0253826
Phone
7344801347
Address
124 Pearl Street Suite 407, Ypsilanti, MI 48197

Signing Officer

Name
Bobby Johnson
Title
Chief Executive Officer
Phone
7344801347
Signed
2021-03-07

Organization Details

Principal Officer
Bobby J Johnson
Formed
2003
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
4
Employees
6
Volunteers
4
Raw XML AppendixShowing 400 of 403 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.

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt022627
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013858
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt046174
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0384262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0365818
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0336068
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0300744
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01433066
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt01433066
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt046174
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0384262
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0365818
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0336068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0300744
IRS990ScheduleA/Total509Grp/TotalAmt01433066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt046174
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0384262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0365818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0336068
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0300744
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01433066
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0James B. Malayang (Board Chair) has "Family Relationship" with Ann Daley, J Fabiana Johnson, and Bobby Johnson; Ann E. Daley (Secretary) has a "Family Relationship" with James Malayang, J Fabiana Johnson, and Bobby Johnson; Edward Johnson (Director) has a "Family Relationship" with J Fabiana Johnson and Bobby Johnson; Bobby J. Johnson (President) has a "Family Relationship" with James Malayang, Edward Johnson, J Fabiana Johnson, and Ann Daley; J Fabiana Johnson (Treasurer) has a "Family Relationship" with Ann Daley, James Malayang, Edward Johnson and Bobby Johnson.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1James B. Malayang 2385 Valley Drive, Ypsilanti, MI 48197; Ann E. Daley 6258 Madrona, Ypsilanti, MI 48197; Edward L. Johnson 5644 Golden Pond, Sylvania, OH 43560; J Fabiana M. Johnson 5565 N. Eagle Court, Ypsilanti, MI 48197
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each Board Member is sent a copy via electronic mail. Board Members are given the opportunity to review the form and it is an item for discussion at the 1st Quarter Board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each year at the first quarter board meeting each board member is required to file a new "conflict of interest" form. All issues are discussed and the files are filed with the board meeting notes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All governing documents are available to the public. The public can review the documents upon request. These documents include our conflict of interest policy and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt042447
IRS990/TotalAssetsEOYAmt039390
IRS990/TotalAssetsGrp/BOYAmt042447
IRS990/TotalAssetsGrp/EOYAmt039390
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0419232
IRS990/TotalFunctionalExpensesGrp/TotalAmt0419232
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt042447
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt039390
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0419232
IRS990/TotalProgramServiceRevenueAmt0413886
IRS990/TotalReportableCompFromOrgAmt0109383
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0416174
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0416174
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039390
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0526
IRS990/TravelGrp/TotalAmt0526
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0124 Pearl Street Suite 407
IRS990/USAddress/CityNm0Ypsilanti
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048197
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.bbpayeeservices.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Bobby Johnson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Executive Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum07344801347
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B & B PAYEE SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0B&BP
ReturnHeader/Filer/EIN0200253826
ReturnHeader/Filer/PhoneNum07344801347
ReturnHeader/Filer/USAddress/AddressLine1Txt0124 Pearl Street Suite 407
ReturnHeader/Filer/USAddress/CityNm0Ypsilanti
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048197
ReturnHeader/ReturnTs02021-03-07T13:28:57-07:00
ReturnHeader/ReturnTypeCd0990

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.95$6.25$6.32$0.07
2023Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$5.90$5.91$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$5.59$5.22$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$4.59$4.34$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$4.16$4.19$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$3.84$3.90$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$3.66$3.60$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$3.36$3.32$0.04
2016Summary only. Only limited summary data is available for this year.$0.38$0.01$0.37$3.01$2.99$0.01
2015Summary only. Only limited summary data is available for this year.$0.35$0.00$0.35$2.73$2.79$0.06
2014Summary only. Only limited summary data is available for this year.$0.41$0.00$0.41$2.54$2.30$0.25
2013Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$2.14$2.15$0.00
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$2.14$2.14$0.00