Civic Intelligence

Lovejoy Special Needs Center Corporation

990 • Fiscal year 2019 • EIN 26-1351152

Jan 01, 2019 to Dec 31, 2019 • Filed on May 03, 2020

4500 Empire WayLansing, MI 48917

(517) 574-4693

Siviq Scores

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

Liabilities / Assets

97th percentile

1.73x

Higher debt load relative to assets than 97% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

54th percentile

4.8%

Higher net margin than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$88,400

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-43%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

5.3%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$112,868

Down $84,269 (-43%) from 2018

Net Assets

Up

-$82,449

Up $36,184 (+31%) from 2018

Liabilities

Down

$195,317

Down $120,453 (-38%) from 2018

Revenue

Up

$1,133,673

Up $57,326 (+5.3%) from 2018

Expenses

Down

$1,079,261

Down $55,670 (-4.9%) from 2018

Net Income

Up

$54,412

Up $112,996 (+193%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $154,530Liabilities 2011: $28,001Net Assets 2011: $126,5292011Assets 2012: $153,863Liabilities 2012: $26,923Net Assets 2012: $126,9402012Assets 2013: $275,030Liabilities 2013: $31,133Net Assets 2013: $243,8972013Assets 2014: $385,898Liabilities 2014: $85,504Net Assets 2014: $300,3942014Assets 2015: $289,945Liabilities 2015: $156,696Net Assets 2015: $133,2492015Assets 2016: $207,604Liabilities 2016: $188,637Net Assets 2016: $18,9672016Assets 2017: $142,718Liabilities 2017: $303,091Net Assets 2017: -$160,3732017Assets 2018: $197,137Liabilities 2018: $315,770Net Assets 2018: -$118,6332018Assets 2019: $112,868Liabilities 2019: $195,317Net Assets 2019: -$82,4492019Assets 2020: $390,584Liabilities 2020: $321,591Net Assets 2020: $68,9932020Assets 2021: $688,231Liabilities 2021: $239,618Net Assets 2021: $448,6132021Assets 2022: $729,349Liabilities 2022: $562,780Net Assets 2022: $166,5692022Assets 2023: $1,023,173Liabilities 2023: $578,478Net Assets 2023: $444,6952023Assets 2024: $1,330,150Liabilities 2024: $537,610Net Assets 2024: $792,5402024

Highlighted filing

2019

Assets$112,868
Liabilities$195,317
Net Assets-$82,449

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,024,6442011Expenses 2012: $1,275,2862012Revenue 2013: $1,498,158Expenses 2013: $1,381,201Net Income 2013: $116,9572013Revenue 2014: $1,615,934Expenses 2014: $1,559,437Net Income 2014: $56,4972014Revenue 2015: $1,462,770Expenses 2015: $1,612,784Net Income 2015: -$150,0142015Revenue 2016: $1,421,286Expenses 2016: $1,543,737Net Income 2016: -$122,4512016Revenue 2017: $1,304,531Expenses 2017: $1,741,329Net Income 2017: -$436,7982017Revenue 2018: $1,076,347Expenses 2018: $1,134,931Net Income 2018: -$58,5842018Revenue 2019: $1,133,673Expenses 2019: $1,079,261Net Income 2019: $54,4122019Revenue 2020: $1,188,305Expenses 2020: $1,036,863Net Income 2020: $151,4422020Revenue 2021: $901,550Expenses 2021: $1,030,769Net Income 2021: -$129,2192021Revenue 2022: $1,341,356Expenses 2022: $1,319,071Net Income 2022: $22,2852022Revenue 2023: $2,483,089Expenses 2023: $2,262,556Net Income 2023: $220,5332023Revenue 2024: $2,709,137Expenses 2024: $2,420,933Net Income 2024: $288,2042024

Highlighted filing

2019

Revenue$1,133,673
Expenses$1,079,261
Net Income$54,412
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 3, 2020
Return Version
2019v5.1
Gross Receipts
$1,133,673
Mission and Program Overview

Mission

LoveJoy Rehabilitation Centers is dedicated to supporting and empowering persons seeking to address their physical and behavioral health needs through a community integration approach.

LoveJoy provides residential care, assisted living, and home care services to adults with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$140,413$54,948▼ $85,465
Accounts Receivable$10,699$51,612▲ $40,913
Savings and Temporary Cash Investments$23,696--
Cash and Non-Interest-Bearing Accounts$18,907$1,282▼ $17,625
Rtn Earn Endowment Incm Other Fnds$-118,633$-82,449▲ $36,184
Total Assets$197,137$112,868▼ $84,269
Other Assets Total$3,422$5,026▲ $1,604
Liabilities
Other Liabilities$282,772$158,332▼ $124,440
Accounts Payable and Accrued Expenses$32,998$36,985▲ $3,987
Total Liabilities$315,770$195,317▼ $120,453
Net Assets / Fund Balance
Total Net Assets Fund Balance$-118,633$-82,449▲ $36,184
Total Liabilities and Net Assets / Fund Balance$197,137$112,868▼ $84,269

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$28,476-
Equipment$1,797$27,024-
Leasehold Improvements$53,151$15,590-
Other Assets Org$4,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hope LovellExecutive DirectorFT$88,400$88,400
Hilda MortonClinical DirectorFT$45,000$45,000

Board Members and Trustees

NameTitle
Tony SmithPresident
Kathy TaylorVice President
Alma MooreBoard Member
Garrett WheatBoard Member
Larry TriceBoard Member
Tairus TaylorBoard Member
Kelli WrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,133,611
Investment Income
$62
Other Revenue
$0
Change in Net Assets
$54,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$713,522
Other Expenses$365,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$518,527$0$0$518,527
Current Officers, Directors, Trustees, and Key Employees$0$133,400$0$133,400
All Other Expenses$71,042$17,000$0$88,042
Occupancy$75,024$0$0$75,024
Payroll Taxes$46,841$10,205$0$57,046
Insurance$38,287$0$0$38,287
Depreciation Depletion$32,176$0$0$32,176
Other Expenses$21,261$0$0$21,261
Fees for Services Other$15,561$0$0$15,561
Travel$10,722$0$0$10,722
Fees for Services Accounting$8,377$0$0$8,377
Fees for Services Legal$6,812$0$0$6,812
Other Employee Benefits$4,549$0$0$4,549
Office Expenses$2,583$0$0$2,583
Interest$2,154$0$0$2,154
Advertising$1,862$0$0$1,862
Information Technology$565$0$0$565
Total Functional Expenses$918,656$160,605$0$1,079,261
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$123,561
Detroit Wayne Mental Health$24,925
credit cards$6,752
Accrued Rent$3,000
Line of Credit$94
Trust Funds$0
Garnishments$0
Clearing$0
Other$0
long term liabilities$0
dir. deposit liab.$0
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
LoveJoy Special Needs Center
EIN
26-1351152
Phone
5175744693
Address
4500 Empire Way, Lansing, MI 48917
Doing Business As
LoveJoy Community Services

Signing Officer

Name
Hope Lovell
Title
Executive Director
Phone
5175744693
Signed
2020-05-03

Organization Details

Principal Officer
Hope Lovell
Formed
2008
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
52
Volunteers
0

Preparer

Firm
Hines Financial Services
Address
PO Box 1632, Okemos, MI 48805
Preparer
Michael Hines
Phone
5173210037
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Organization's process to review Form 990 - The president of the organization provides a final copy of the Form 990 to each board member before it is filed with the IRS.

Pt VI, Line 12C

Enforcement of Conflicts Policy - The organization does have a written conflict of interest policy. Conflict of interest issues are discussed and reviewed at every board meeting. Potential conflicts are referred to a legal firm for an outside opinion.

Pt VI, Line 15B

Compensation process for officers - The CEO and Administrator are paid fair market wages and the amounts are set by the board of directors. All other officers and directors serve on a voluntary basis and receive no compensation.

Pt VI, Line 19

Governing Documents Disclosure - Governing documents are made available to the public upon request.

Pt VI, Line 15A

Compensation process for officers - The CEO and Administrator are paid fair market wages and the amounts are set by the board of directors. All other officers and directors serve on a voluntary basis and receive no compensation.

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IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/Desc0Program Services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01133611
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-25891
IRS990/PYOtherExpensesAmt0342147
IRS990/PYProgramServiceRevenueAmt01102238
IRS990/PYRevenuesLessExpensesAmt0-58584
IRS990/PYSalariesCompEmpBnftPaidAmt0792784
IRS990/PYTotalExpensesAmt01134931
IRS990/PYTotalRevenueAmt01076347
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt054412
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01133673
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-118633
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-82449
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023696
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt04900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt028000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt035900
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0507
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0507
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01434263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01434263
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0507
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0507
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98060
IRS990ScheduleA/PublicSupportPY509Pct00.99080
IRS990ScheduleA/PublicSupportTotal509Amt01442163
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt028000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt028000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt028000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt028000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01462263
IRS990ScheduleA/Total509Grp/TotalAmt01470163
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01470670
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01797
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027024
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt028821
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053151
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015590
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt068741
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1526
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt24500
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Prepaid Rent
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Other Current Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Security Deposit
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028476
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt028476
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt20
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt324925
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt494
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5123561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt60
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt70
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt86752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt90
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Rent
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Trust Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Garnishments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Detroit Wayne Mental Health
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Line of Credit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Clearing
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7Other
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8credit cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9long term liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc10dir. deposit liab.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt054948
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05026
IRS990ScheduleD/TotalLiabilityAmt0158332
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's process to review Form 990 - The president of the organization provides a final copy of the Form 990 to each board member before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforcement of Conflicts Policy - The organization does have a written conflict of interest policy. Conflict of interest issues are discussed and reviewed at every board meeting. Potential conflicts are referred to a legal firm for an outside opinion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation process for officers - The CEO and Administrator are paid fair market wages and the amounts are set by the board of directors. All other officers and directors serve on a voluntary basis and receive no compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing Documents Disclosure - Governing documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation process for officers - The CEO and Administrator are paid fair market wages and the amounts are set by the board of directors. All other officers and directors serve on a voluntary basis and receive no compensation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0197137
IRS990/TotalAssetsEOYAmt0112868
IRS990/TotalAssetsGrp/BOYAmt0197137
IRS990/TotalAssetsGrp/EOYAmt0112868
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0160605
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0918656
IRS990/TotalFunctionalExpensesGrp/TotalAmt01079261
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0315770
IRS990/TotalLiabilitiesEOYAmt0195317
IRS990/TotalLiabilitiesGrp/BOYAmt0315770

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.54$0.79$2.71$2.42$0.29
2023Detailed filing. Detailed filing data is available for this year.$1.02$0.58$0.44$2.48$2.26$0.22
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.56$0.17$1.34$1.32$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.24$0.45$0.90$1.03$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.32$0.07$1.19$1.04$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.11$0.20$0.08$1.13$1.08$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.32$0.12$1.08$1.13$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.30$0.16$1.30$1.74$0.44
2016Detailed filing. Detailed filing data is available for this year.$0.21$0.19$0.02$1.42$1.54$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.16$0.13$1.46$1.61$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.09$0.30$1.62$1.56$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.28$0.03$0.24$1.50$1.38$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.03$0.13$1.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.03$0.13$1.02