Civic Intelligence

Michigan Assoc of Community Mental

EIN 23-7402045 • 501(c)4 • Lansing, MI

Profile

Educate & represent community mental health agencies

426 S Walnut StLansing, MI 48933

www.macmhb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.44x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.31x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

59th percentile

15%

Higher net margin than 59% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$207,786

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

24%

Faster revenue growth than 69% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,386,446

Up $1,662,690 (+22%) from 2023

Liabilities

Down

$4,139,423

Down $386,377 (-8.5%) from 2023

Net Assets

Up

$5,247,023

Up $2,049,067 (+64%) from 2023

Revenue

Up

$13,411,829

Up $2,638,498 (+24%) from 2023

Expenses

Up

$11,362,762

Up $1,059,914 (+10%) from 2023

Net Income

Up

$2,049,067

Up $1,578,584 (+336%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $2,301,260Liabilities 2011: $1,800,657Net Assets 2011: $500,6032011Assets 2012: $1,959,807Liabilities 2012: $1,303,800Net Assets 2012: $656,0072012Assets 2013: $2,180,568Liabilities 2013: $1,353,035Net Assets 2013: $827,5332013Assets 2014: $1,996,364Liabilities 2014: $1,180,703Net Assets 2014: $815,6612014Assets 2015: $2,179,439Liabilities 2015: $1,162,245Net Assets 2015: $1,017,1942015Assets 2016: $4,410,674Liabilities 2016: $3,380,254Net Assets 2016: $1,030,4202016Assets 2017: $4,787,052Liabilities 2017: $3,665,263Net Assets 2017: $1,121,7892017Assets 2018: $3,436,371Liabilities 2018: $2,198,281Net Assets 2018: $1,238,0902018Assets 2019: $5,380,943Liabilities 2019: $3,784,145Net Assets 2019: $1,596,7982019Assets 2020: $4,381,485Liabilities 2020: $2,264,973Net Assets 2020: $2,116,5122020Assets 2021: $4,760,202Liabilities 2021: $2,530,229Net Assets 2021: $2,229,9732021Assets 2022: $5,204,134Liabilities 2022: $2,476,661Net Assets 2022: $2,727,4732022Assets 2023: $7,723,756Liabilities 2023: $4,525,800Net Assets 2023: $3,197,9562023Assets 2024: $9,386,446Liabilities 2024: $4,139,423Net Assets 2024: $5,247,0232024

Highlighted filing

2024

Assets$9,386,446
Liabilities$4,139,423
Net Assets$5,247,023

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $3,622,7702011Expenses 2012: $2,825,1592012Expenses 2013: $2,864,9092013Revenue 2014: $2,931,487Expenses 2014: $2,945,744Net Income 2014: -$14,2572014Revenue 2015: $3,613,271Expenses 2015: $3,426,613Net Income 2015: $186,6582015Revenue 2016: $5,770,144Expenses 2016: $5,756,918Net Income 2016: $13,2262016Revenue 2017: $7,829,405Expenses 2017: $7,728,253Net Income 2017: $101,1522017Revenue 2018: $8,485,365Expenses 2018: $8,369,064Net Income 2018: $116,3012018Revenue 2019: $10,189,859Expenses 2019: $9,831,151Net Income 2019: $358,7082019Revenue 2020: $7,136,786Expenses 2020: $6,617,072Net Income 2020: $519,7142020Revenue 2021: $8,069,153Expenses 2021: $7,774,492Net Income 2021: $294,6612021Revenue 2022: $8,708,206Expenses 2022: $8,210,706Net Income 2022: $497,5002022Revenue 2023: $10,773,331Expenses 2023: $10,302,848Net Income 2023: $470,4832023Revenue 2024: $13,411,829Expenses 2024: $11,362,762Net Income 2024: $2,049,0672024

Highlighted filing

2024

Revenue$13,411,829
Expenses$11,362,762
Net Income$2,049,067

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.39$4.14$5.25$13.4$11.4$2.05
2023Detailed filing. Detailed filing data is available for this year.$7.72$4.53$3.20$10.8$10.3$0.47
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$2.48$2.73$8.71$8.21$0.50
2021Detailed filing. Detailed filing data is available for this year.$4.76$2.53$2.23$8.07$7.77$0.29
2020Detailed filing. Detailed filing data is available for this year.$4.38$2.26$2.12$7.14$6.62$0.52
2019Detailed filing. Detailed filing data is available for this year.$5.38$3.78$1.60$10.2$9.83$0.36
2018Detailed filing. Detailed filing data is available for this year.$3.44$2.20$1.24$8.49$8.37$0.12
2017Detailed filing. Detailed filing data is available for this year.$4.79$3.67$1.12$7.83$7.73$0.10
2016Detailed filing. Detailed filing data is available for this year.$4.41$3.38$1.03$5.77$5.76$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.18$1.16$1.02$3.61$3.43$0.19
2014Detailed filing. Detailed filing data is available for this year.$2.00$1.18$0.82$2.93$2.95$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$1.35$0.83$2.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$1.30$0.66$2.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$1.80$0.50$3.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 6, 2025
Return Version
2023v6.0
Gross Receipts
$13,411,829
Mission and Program Overview

Mission

Educate & represent community mental health agencies

Assisting the community mental health boards of michigan in developing methods for mental health planning, care and treatment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,636,813$4,805,347▲ $1,168,534
Pledges and Grants Receivable$1,709,320$2,544,249▲ $834,929
Cash and Non-Interest-Bearing Accounts$15,495$120,932▲ $105,437
Prepaid Expenses and Deferred Charges$49,134$102,225▲ $53,091
Accounts Receivable$206,166$95,047▼ $111,119
Land, Buildings, and Equipment, Net$370,235$60,324▼ $309,911
Inventories for Sale or Use$28,877$17,186▼ $11,691
Total Assets$7,723,756$9,386,446▲ $1,662,690
Other Assets Total$1,707,716$1,641,136▼ $66,580
Liabilities
Other Liabilities$2,827,485$2,565,046▼ $262,439
Accounts Payable and Accrued Expenses$1,470,445$1,302,887▼ $167,558
Deferred Revenue$227,870$271,490▲ $43,620
Total Liabilities$4,525,800$4,139,423▼ $386,377
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,899,749$4,993,029▲ $2,093,280
Net Assets With Donor Restrictions$298,207$253,994▼ $44,213
Total Net Assets Fund Balance$3,197,956$5,247,023▲ $2,049,067
Total Liabilities and Net Assets / Fund Balance$7,723,756$9,386,446▲ $1,662,690

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$60,324$16,453$76,777
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert SheehanCEOFT$196,941$10,845$207,786
Alan BolterAssociate DirectorFT$168,463$9,206$177,669
Christina WardDirector Education & TrainingFT$121,963$6,407$128,370

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Addis Enterprises LLCConsultation908 E MT HOPE AVE, Lansing, MI 48910, Ca$1,530,983
Tbd Solutions INCConsultation2930 LUCERNE DR SE, Grand Rapids, MI 49546$620,570
Fei SystemsConsulting10980 GRANTCHESTER WAY STE 370, Columbia, MD 21044$616,200
Multi-health Systems INCConsulting155 S MAIN ST 123, Mount Clemens, MI 48046$335,785
Mission Ambition LLCConsulting-$225,746
Revenue and Support

Revenue Composition

Contributions and Grants
$1,744,264
Program Service Revenue
$10,779,261
Investment Income
$827,425
Other Revenue
$60,879
All Other Contributions
$769,279
Change in Net Assets
$2,049,067

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,421,283
Total Revenue per Audited Statements
$13,421,283
Total Revenue per Form 990
$13,421,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,967,835
Salaries, Compensation, and Employee Benefits$1,394,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$365,705$275,883-$641,588
Current Officers, Directors, Trustees, and Key Employees$277,800$209,568-$487,368
Fees for Services Other$311,910$70,422-$382,332
Conferences and Meetings$321,532--$321,532
Payments to Affiliates$153,879--$153,879
Occupancy$114,373$28,593-$142,966
Other Employee Benefits$66,403$51,463-$117,866
Information Technology$93,606--$93,606
Payroll Taxes$49,833$36,224-$86,057
Pension Plan Contributions$35,367$26,681-$62,048
Other Expenses$49,086$5,454-$54,540
All Other Expenses$41,531$11,663-$53,194
Travel$23,062$5,766-$28,828
Office Expenses$22,842$1,202-$24,044
Depreciation Depletion$17,331$4,333-$21,664
Insurance$12,945$4,313-$17,258
Total Functional Expenses$10,631,197$731,565$0$11,362,762

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,370,317
Total Expenses per Audited Statements$11,370,317
Total Expenses per Form 990$11,370,317
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$7,555
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability$1,669,367
Refundable Advances$895,679
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Members of the organization include community mental health services programs, medicaid prepaid inpatient health plans, and affiliate members

Member election for additional members Part VI line 7A

Members vote to elect the officers and directors of the organization.

Form 990 governing body review Part VI line 11

The form 990 will be presented to the board for review before the form is filed

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is reviewed annually by all executive board members as part of the may agenda. Members with questions are asked to contact the macmhb executive director. The conflict of interest policy is then reviewed at the may meeting. Board members are asked to complete the conflict of interest acknowledgement and disclosure form, which is reviewed and filed at macmhb office.

CEO executive director top management comp Part VI line 15A

Compensation for the executive director is negotiated through a personnel committee of inpendent board members, then the contract and compensation are approved by the executive board. The personnel committee reviews comparable salary data as part of the process. Associate director hiring is the responsibility of the executive director. Salary determination falls within a range of an executive board approved classification salary range and benefits policy.

Governing documents etc available to public Part VI line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Michigan Assoc of Community Mental Health Boards
EIN
23-7402045
Address
426 S WALNUT ST, LANSING, MI 48933
Doing Business As
Community Mental Health Assoc

Signing Officer

Name
Robert Sheehan
Title
CEO
Phone
5173746848
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carl Rice Jr
Formed
1977
Legal Domicile
Mi
Voting Board Members
55
Independent Board Members
51
Employees
13
Volunteers
48

Preparer

Firm
The ALG Group
Address
1451 East Lansing Dr Ste 222, East Lansing, MI 48823
Preparer
Aj Gross CPA Ea
Phone
5177144965
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The association evaluates all significant tax positions under a more likely than not threshold as required by us generally accepted accounting principles. As of september 30, 2024, the association does not believe that it has taken any tax positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The associations tax returns are subject to examination by the appropriate taxing jurisdictions. At september 30, 2024, the associations federal tax returns generally remain open for the last three years.

Raw XML AppendixShowing 400 of 929 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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