Civic Intelligence

Macomb Intermediate Federation Of

990 • Fiscal year 2021 • EIN 23-7150780

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 22, 2022

15300 E 10 Mile RdEastpointe, MI 48021

(586) 322-6519

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.00x

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

33rd percentile

1.8%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$14,513

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

36th percentile

2.0%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

-5.2%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$241,957

Up $4,730 (+2.0%) from 2020

Net Assets

Up

$241,957

Up $4,730 (+2.0%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$264,907

Down $14,675 (-5.2%) from 2020

Expenses

Down

$260,177

Down $23,486 (-8.3%) from 2020

Net Income

Up

$4,730

Up $8,811 (+216%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2018: $206,784Liabilities 2018: $0Net Assets 2018: $206,7842018Assets 2019: $241,308Liabilities 2019: $0Net Assets 2019: $241,3082019Assets 2020: $237,227Liabilities 2020: $0Net Assets 2020: $237,2272020Assets 2021: $241,957Liabilities 2021: $0Net Assets 2021: $241,9572021Assets 2022: $262,105Liabilities 2022: $0Net Assets 2022: $262,1052022Assets 2023: $276,973Liabilities 2023: $0Net Assets 2023: $276,9732023Assets 2024: $297,372Liabilities 2024: $0Net Assets 2024: $297,3722024

Highlighted filing

2021

Assets$241,957
Liabilities$0
Net Assets$241,957

Operations Trend

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

$400K$200K$0-$200KRevenue 2018: $397,762Expenses 2018: $296,116Net Income 2018: $101,6462018Revenue 2019: $276,126Expenses 2019: $241,602Net Income 2019: $34,5242019Revenue 2020: $279,582Expenses 2020: $283,663Net Income 2020: -$4,0812020Revenue 2021: $264,907Expenses 2021: $260,177Net Income 2021: $4,7302021Revenue 2022: $231,566Expenses 2022: $211,418Net Income 2022: $20,1482022Revenue 2023: $270,455Expenses 2023: $255,587Net Income 2023: $14,8682023Revenue 2024: $286,173Expenses 2024: $265,774Net Income 2024: $20,3992024

Highlighted filing

2021

Revenue$264,907
Expenses$260,177
Net Income$4,730
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 22, 2022
Return Version
2021v4.2
Gross Receipts
$264,907
Mission and Program Overview

Mission

To represent, educate, and serve its members cooperatively with management, parents, students, and the community; and to provide the best opportunity for all students of the 22 constituent school districts of macomb county, michigan.

To represent, educate, and serve its members cooperatively with management, parents, and students

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,227$241,957▲ $4,730
Rtn Earn Endowment Incm Other Fnds$237,227$241,957▲ $4,730
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$237,227$241,957▲ $4,730
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$237,227$241,957▲ $4,730
Total Liabilities and Net Assets / Fund Balance$237,227$241,957▲ $4,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacqueline GoosenPresidentPT$14,513-$14,513
Caleb SmithVice-president, Budget & aPT$4,976-$4,976
Jennifer PotopaMembership ChairPT$3,392-$3,392
Sharon AltierGrievance and Sick Bank-$2,888-$2,888
Lauren NolfoSecretaryPT$2,672-$2,672
Elizabeth ThompsonTreasurerPT$2,616-$2,616
Natalie BarrancaDirector-$1,774-$1,774
Jessica SchornakDirector-$1,606-$1,606
Alicia ColemanDirector-$1,512-$1,512
Rebecca GibsonBudget & Audit, Election-$1,008-$1,008
Rebecca NaertDirector, Negotiator-$1,008-$1,008
Carrie WeedDirector-$710-$710
Helen HornDirector--$598$598
Katie SitesDirector--$598$598
Theresa LaeschDirector--$560$560
Jessica KingDirector--$448$448
Tracy SobeckiDirector--$448$448
Bridget StoutElection Chair--$418$418
Scott VernerDirector--$392$392
Becky FitzpatrickDirector--$374$374
Tim ZimmermanBudget & Audit, Sick Bank--$350$350
Julie NoltaDirector--$250$250
Pam DavidVice-president, NegotiatorPT-$224$224
Angela SwoszowskiDirector--$206$206
Amber StraszBudget & Audit--$168$168
Christine BrannonDirector--$168$168
Amber BaschDirector--$150$150
Anne HowardDirector--$150$150
Grace VelchanskyDirector--$150$150
Julie AlbanoDirector--$150$150
Kyle HelfrichDirector--$150$150
Laurie HarrisDirector--$150$150
Nicole HonoreDirector--$150$150
Rheanna SasekDirector--$112$112
Sarah JobDirector--$112$112
Vincent GiaconaDirector--$112$112
Wendy PaichDirector--$112$112
Revenue and Support

Revenue Composition

Contributions and Grants
$264,907
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,826
Salaries, Compensation, and Employee Benefits$26,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$163,010--$163,010
Current Officers, Directors, Trustees, and Key Employees$13,224$13,224-$26,448
Other Expenses$13,040--$13,040
Occupancy-$10,000-$10,000
Office Expenses-$1,509-$1,509
Travel-$1,440-$1,440
Information Technology$603$603-$1,206
Insurance-$1,030-$1,030
Benefits to Members$903--$903
Fees for Services Accounting-$250-$250
Conferences and Meetings$222--$222
Fees for Services Other-$50-$50
Total Functional Expenses$232,071$28,106$0$260,177
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the organization are dues paying educators.

Form 990, Part VI, Section A, Line 7A

Officers and board members are elected and voted on every two years. There are no current limits on the number of terms they can serve.

Form 990, Part VI, Section A, Line 7B

Officers and board members are able to vote on work contracts and union bi-laws, which will then be presented to the membership, which are then voted on by the whole membership body. Officers and board members vote on stipends, to pass minutes and treasury reports, what charities we want to donate to, etc.

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

The completed form 990 and its attachments are presented to the budget and audit committee, along with the financial records and statements of the organization, at the time of the annual audit, as part of the audit. Completed statements and documents along with the audit report are presented to the board of directors, for their approval and acceptance. Each director posts all of the financial information at their respective work locations. Copies are also posted at the union office and are available to the employer if requested.

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

Annually, at the directors meeting, where the annual audit and form 990 and its attachments are presented, and at any time or meeting during the school year, the officers and directors are required to report any activities that may be a conflict of interest by a member, director, key employee, or officer, to another officer, director, or key employee at any time. Any report is looked into immediately. All policies are reviewed by the executives, the directors, key employees, and membership.

Form 990, Part VI, Section B, Line 15

All compensation is reviewed and recommended by the budget and audit committee annually. Compensation and remuneration amounts are determined from comparable organizations in the local geographical region. The budget and audit committee recommendations are voted on by the board of directors and presented to general membership for their approval.

Form 990, Part VI, Section C, Line 19

All members of the organization receive governing documents in hard copy. In addition, all governing documents of the local, state, and national organizations are available on their respective websites, including the contract between the local and the employer. All by-laws, the local constitution, conflict of interest policy, state mandates, tenure laws, recent legislation, and the financial statements are available at all work locations, from officers and directors, and also at the union office.

Filing and Contact Details

Filer

Filer Name
Macomb Intermediate Federation of
EIN
23-7150780
Phone
5863226519
Address
15300 E 10 MILE RD, EASTPOINTE, MI 48021

Signing Officer

Name
Jacqueline Goosen
Title
President
Phone
5863226519
Signed
2022-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline Goosen
Formed
1971
Legal Domicile
Mi
Voting Board Members
20
Independent Board Members
0
Employees
0
Volunteers
330

Preparer

Firm
Robinson Pietras Kalisky & Co Pc
Address
30201 ORCHARD LAKE RD STE 150, FARMINGTON HILLS, MI 48334
Preparer
Gregory M Marx CPA
Phone
2485385590
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT, NEGOTIATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBERSHIP CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BUDGET & AUDIT, SICK BANK
IRS990/Form990PartVIISectionAGrp/TitleTxt5GRIEVANCE AND SICK BANK
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE-PRESIDENT, BUDGET & A
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR, NEGOTIATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUDGET & AUDIT, ELECTION
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13BUDGET & AUDIT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19ELECTION CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR
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IRS990/MissionDesc0TO REPRESENT, EDUCATE, AND SERVE ITS MEMBERS COOPERATIVELY WITH MANAGEMENT, PARENTS, STUDENTS, AND THE COMMUNITY; AND TO PROVIDE THE BEST OPPORTUNITY FOR ALL STUDENTS OF THE 22 CONSTITUENT SCHOOL DISTRICTS OF MACOMB COUNTY, MICHIGAN.
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IRS990/OtherExpensesGrp/Desc1NEGOTIATIONS
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IRS990/OtherOrganizationDsc0UNION
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0163010
IRS990/PaymentsToAffiliatesGrp/TotalAmt0163010

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