Civic Intelligence

Michigan Association for Supervision & Curriculum Development

990 • Fiscal year 2017 • EIN 23-7217452

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 12, 2017

1980 College RdMason, MI 48854

(517) 376-4151

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

10th percentile

-35%

Higher net margin than 10% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

95th percentile

$66,517

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 61.2% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-32%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$74,860

Down $38,011 (-34%) from 2016

Net Assets

Down

$74,860

Down $38,011 (-34%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$108,712

Down $50,868 (-32%) from 2016

Expenses

Down

$146,723

Down $56,781 (-28%) from 2016

Net Income

Up

-$38,011

Up $5,913 (+13%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2012: $197,048Net Assets 2012: $197,0482012Assets 2013: $167,981Net Assets 2013: $167,9812013Assets 2014: $160,286Net Assets 2014: $160,2862014Assets 2015: $156,793Net Assets 2015: $156,7932015Assets 2016: $112,871Liabilities 2016: $0Net Assets 2016: $112,8712016Assets 2017: $74,860Liabilities 2017: $0Net Assets 2017: $74,8602017Assets 2018: $32,894Liabilities 2018: $0Net Assets 2018: $32,8942018Assets 2019: $27,651Liabilities 2019: $0Net Assets 2019: $27,6512019Assets 2020: $4,488Liabilities 2020: $13,300Net Assets 2020: -$8,8122020Assets 2021: $6,170Net Assets 2021: $6,1702021Assets 2022: $5,828Net Assets 2022: $5,8282022Assets 2023: $17,668Net Assets 2023: $17,6682023Assets 2024: $50,608Net Assets 2024: $50,6082024

Highlighted filing

2017

Assets$74,860
Liabilities$0
Net Assets$74,860

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $125,554Expenses 2012: $182,046Net Income 2012: -$56,4922012Revenue 2013: $131,656Expenses 2013: $157,641Net Income 2013: -$25,9852013Revenue 2014: $123,509Expenses 2014: $132,407Net Income 2014: -$8,8982014Revenue 2015: $167,990Expenses 2015: $171,188Net Income 2015: -$3,1982015Revenue 2016: $159,580Expenses 2016: $203,504Net Income 2016: -$43,9242016Revenue 2017: $108,712Expenses 2017: $146,723Net Income 2017: -$38,0112017Revenue 2018: $58,414Expenses 2018: $100,379Net Income 2018: -$41,9652018Revenue 2019: $112,214Expenses 2019: $117,457Net Income 2019: -$5,2432019Revenue 2020: $81,807Expenses 2020: $118,270Net Income 2020: -$36,4632020Revenue 2021: $67,842Expenses 2021: $52,860Net Income 2021: $14,9822021Revenue 2022: $56,867Expenses 2022: $57,209Net Income 2022: -$3422022Revenue 2023: $45,020Expenses 2023: $29,734Net Income 2023: $15,2862023Revenue 2024: $68,959Expenses 2024: $36,019Net Income 2024: $32,9402024

Highlighted filing

2017

Revenue$108,712
Expenses$146,723
Net Income-$38,011
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 12, 2017
Return Version
2016v3.0
Gross Receipts
$108,712
Mission and Program Overview

Mission

See Statement 1

Michigan ASCD, along with ASCD is a global community dedicated to excellence in learning, teaching, and leading. Our innovative solutions promote the success of each child.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$83,667$60,704▼ $22,963
Cash and Non-Interest-Bearing Accounts$23,560$8,116▼ $15,444
Inventories for Sale or Use$5,644$6,040▲ $396
Total Assets$112,871$74,860▼ $38,011
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$112,871$74,860▼ $38,011
Total Net Assets Fund Balance$112,871$74,860▼ $38,011
Total Liabilities and Net Assets / Fund Balance$112,871$74,860▼ $38,011

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,240-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JASON O'DONNELLAssociate DirectorFT$51,000$15,517$66,517
Melissa UsiakExecutive DirectorPT$32,000-$32,000

Board Members and Trustees

NameTitle
Jennifer BrownPast president
Brian JohnsonPresident
Amber HallDirector
Carmen KennedyDirector
Chris ParkerDirector
Heather KortlandtDirector
John MertzDirector
Kendalynn SuttonDirector
Kristine GullenDirector
Kristy CooperDirector
Kyle MayerDirector
Michele HarmalaDirector
Naomi NormanDirector
Scott MartinDirector
Tamara Bashore-bergDirector
Nicole GasperSecretary
Kathy PeasleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$77,993
Investment Income
$38
Other Revenue
$30,681
Change in Net Assets
$-38,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$102,719
Other Expenses$44,004
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$61,682$20,561$0$82,243
Conferences and Meetings$19,489$0$0$19,489
Occupancy$8,550$2,850$0$11,400
Other Employee Benefits$6,283$2,094$0$8,377
Pension Plan Contributions$5,355$1,785$0$7,140
Payroll Taxes$3,719$1,240$0$4,959
Fees for Services Accounting$0$2,303$0$2,303
Fees for Services Other$1,875$0$0$1,875
Other Expenses$0$615$0$615
Travel$331$110$0$441
Office Expenses$62$333$0$395
Total Functional Expenses$114,212$32,511$0$146,723
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Michigan Association for Supervision & Curriculum Development
EIN
23-7217452
Phone
5173764151
Address
1980 College Rd, Mason, MI 48854

Signing Officer

Name
Melissa Usiak
Title
Executive Director
Phone
5173764151
Signed
2017-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Usiak
Formed
1985
Legal Domicile
Mi
Voting Board Members
19
Independent Board Members
17
Employees
2
Volunteers
18

Preparer

Firm
Fairchild Lebel & Rice PC
Address
5123 West St Joseph, Lansing, MI 48917
Preparer
Lynsii N Ward CPA
Phone
5173215990
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Once the form 990 is ready, it is presented to the executive board of directors for review, and approval.after the executive board of directors gives approval, the form 990 is emailed to the full board of directors.each board member is requested to send a reply email, stating that the form 990 has been received and reviewed, and are able to raise any questions about the form 990 at that time.all board communications are digitally archived, and filed away with our annual form 990 documents.

Pt VI, Line 19

All governing documents and financial statements are available upon request.

Form 990EZ, Part I, Line 8

501(c)(3) admin support

Form 990EZ, Part I, Line 16

Education & workshop expenses

Form 990EZ, Part I, Line 16

Miscellaneous

Form 990EZ, Part I, Line 16

Insurance

Form 990EZ, Part I, Line 16

Board meetings

Form 990EZ, Part I, Line 16

Bank fees

Form 990EZ, Part I, Line 16

Travel

Form 990EZ, Part II, Line 24

Inventory 5644.

Form 990, Part III, Line 4D

Membership services provided in the accomplishment of the 25127. 0. 0.

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IRS990/OtherExpensesGrp/ProgramServicesAmt1985
IRS990/OtherExpensesGrp/ProgramServicesAmt25881
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt0292
IRS990/OtherExpensesGrp/TotalAmt11313
IRS990/OtherExpensesGrp/TotalAmt25881
IRS990/OtherExpensesGrp/TotalAmt3615
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1561000
IRS990/OtherRevenueMiscGrp/Desc0501(C)(3) accounting/admin fees
IRS990/OtherRevenueMiscGrp/Desc1Publication income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020999
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19682
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020999
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19682
IRS990/OtherRevenueTotalAmt030681
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01240
IRS990/PayrollTaxesGrp/ProgramServicesAmt03719
IRS990/PayrollTaxesGrp/TotalAmt04959
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01785
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05355
IRS990/PensionPlanContributionsGrp/TotalAmt07140
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MELISSA USIAK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Workshops
IRS990/ProgramServiceRevenueGrp/Desc1Current leaders institute
IRS990/ProgramServiceRevenueGrp/Desc2Membership dues
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014438
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt143173
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220382
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR APPROXIMATELY 160 EDUCATORS AND OTHERS INTERESTED IN EDUCATION TO SHARE CONCERNS, IDEAS AND PROGRAMS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt049111
IRS990/ProgSrvcAccomActy3Grp/Desc0NEWSLETTERS & OTHER COMMUNICATION DISTRIBUTED TO APPROXIMATELY 1400 MEMBERS AND OTHER INTERESTED PARTIES, TO SUGGEST, ENCOURAGE AND SUPPORT EDUCATIONAL PROPOSALS THAT IMPROVE EDUCATION
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013705
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Membership services provided in the accomplishment of the overall exempt purpose of the organization for overall exempt purpose of the organization for
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt025127
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0270
IRS990/PYOtherExpensesAmt082356
IRS990/PYOtherRevenueAmt046901
IRS990/PYProgramServiceRevenueAmt0112409
IRS990/PYRevenuesLessExpensesAmt0-43924
IRS990/PYSalariesCompEmpBnftPaidAmt0121148
IRS990/PYTotalExpensesAmt0203504
IRS990/PYTotalRevenueAmt0159580
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-38011
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083667
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060704
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Other income 2012: 7967. 2013: 22198. 2014: 26773. 2015: 28645. 2016: 20999.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt025765
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt024645
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt029832
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt027544
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0128168
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0270
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0487
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0802
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt067293
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0104901
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0125638
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0102220
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0135478
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0535530
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0270
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0487
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0802
IRS990ScheduleA/InvestmentIncomeCYPct00.00100
IRS990ScheduleA/InvestmentIncomePYPct00.00110
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt020999
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt028645
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt026773
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt022198
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt07967
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0106582
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.86070
IRS990ScheduleA/PublicSupportPY509Pct00.89670
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0663698
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt087675
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0130666
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0150283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0132052
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0163022
IRS990ScheduleA/Total509Grp/TotalAmt0663698
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0771082
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03240
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03240
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE THE FORM 990 IS READY, IT IS PRESENTED TO THE EXECUTIVE BOARD OF DIRECTORS FOR REVIEW, AND APPROVAL.AFTER THE EXECUTIVE BOARD OF DIRECTORS GIVES APPROVAL, THE FORM 990 IS EMAILED TO THE FULL BOARD OF DIRECTORS.EACH BOARD MEMBER IS REQUESTED TO SEND A REPLY EMAIL, STATING THAT THE FORM 990 HAS BEEN RECEIVED AND REVIEWED, AND ARE ABLE TO RAISE ANY QUESTIONS ABOUT THE FORM 990 AT THAT TIME.ALL BOARD COMMUNICATIONS ARE DIGITALLY ARCHIVED, AND FILED AWAY WITH OUR ANNUAL FORM 990 DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All governing documents and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2501(c)(3) admin support
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Education & workshop expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Miscellaneous
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Board meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bank fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Travel
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Inventory 5644.

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