Civic Intelligence

Mini Miracles Academy

990 • Fiscal year 2013 • EIN 26-4238723

Jan 01, 2013 to Dec 31, 2013 • Filed on May 02, 2014

14221 Southfield Fwy48223-3564

(313) 837-5030

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2013

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

26th percentile

-8.5%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

82nd percentile

$20,440

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

-$4,048

Down $5,805 (-330%) from 2012

Net Assets

Down

-$7,690

Down $8,602 (-943%) from 2012

Liabilities

Up

$3,642

Up $2,797 (+331%) from 2012

Revenue

$90,556

No earlier filing loaded for comparison.

Expenses

Up

$98,233

Up $19,223 (+24%) from 2012

Net Income

-$7,677

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20K$10K$0-$10K-$20KAssets 2012: $1,757Liabilities 2012: $845Net Assets 2012: $9122012Assets 2013: -$4,048Liabilities 2013: $3,642Net Assets 2013: -$7,6902013Assets 2014: -$899Liabilities 2014: $2,998Net Assets 2014: -$3,8972014Assets 2015: -$3,317Liabilities 2015: $6,264Net Assets 2015: -$9,5812015Assets 2016: $1,131Liabilities 2016: $7,437Net Assets 2016: -$6,3062016Assets 2018: $2,592Liabilities 2018: $8,329Net Assets 2018: -$5,7372018Assets 2019: $923Liabilities 2019: $15,054Net Assets 2019: -$14,1312019

Highlighted filing

2013

Assets-$4,048
Liabilities$3,642
Net Assets-$7,690

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2012: $79,0102012Revenue 2013: $90,556Expenses 2013: $98,233Net Income 2013: -$7,6772013Revenue 2014: $110,216Expenses 2014: $104,193Net Income 2014: $6,0232014Revenue 2015: $116,351Expenses 2015: $117,191Net Income 2015: -$8402015Revenue 2016: $125,197Expenses 2016: $121,922Net Income 2016: $3,2752016Revenue 2018: $169,887Expenses 2018: $170,971Net Income 2018: -$1,0842018Revenue 2019: $129,411Expenses 2019: $137,805Net Income 2019: -$8,3942019

Highlighted filing

2013

Revenue$90,556
Expenses$98,233
Net Income-$7,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 2, 2014
Return Version
2013v3.1
Gross Receipts
$90,556
Mission and Program Overview

Mission

To care for children between the ages of 2 1/2 to 5 years of age and prepare them for entrance into kindergarden with the necessary skills in reading readiness, math and socialization.

To care for children between the ages of 2 1/2 to 5 years of age and prepared them for entrance into kindergarden with the necessary skills in reading readiness, math and socialization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$1,190--
Cash and Non-Interest-Bearing Accounts$567$-4,048▼ $4,615
Total Assets$1,757$-4,048▼ $5,805
Liabilities
Other Liabilities$845$3,642▲ $2,797
Total Liabilities$845$3,642▲ $2,797
Net Assets / Fund Balance
Unrestricted Net Assets$912$-7,690▼ $8,602
Total Net Assets Fund Balance$912$-7,690▼ $8,602
Total Liabilities and Net Assets / Fund Balance$1,757$-4,048▼ $5,805
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle PettyPresidentFT$20,440$20,440
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$90,556
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-7,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$85,776
Other Expenses$12,457
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,470$22,880-$78,350
Payroll Taxes$5,273$2,153-$7,426
Insurance-$2,796-$2,796
Office Expenses-$852-$852
All Other Expenses$75$334-$409
Fees for Services Legal-$250-$250
Other Expenses$1,764$224-$224
Advertising$25--$25
Total Functional Expenses$67,755$30,478$0$98,233
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
Loan Payable - Officer$3,642
Cash and Cash Equivalents-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

EIN
26-4238723

Signing Officer

Name
Michelle Petty
Title
President
Signed
2014-05-02

Organization Details

Principal Officer
Michelle Petty
Formed
2009
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
0
Employees
6

Preparer

Preparer
Harold M Montgomery
Phone
2485572881
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Correction of an error 0 correction of an error 925

Raw XML Appendix250 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO CARE FOR CHILDREN BETWEEN THE AGES OF 2 1/2 TO 5 YEARS OF AGE AND PREPARED THEM FOR ENTRANCE INTO KINDERGARDEN WITH THE NECESSARY SKILLS IN READING READINESS, MATH AND SOCIALIZATION.
IRS990/AdvertisingGrp/ProgramServicesAmt025
IRS990/AdvertisingGrp/TotalAmt025
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0334
IRS990/AllOtherExpensesGrp/ProgramServicesAmt075
IRS990/AllOtherExpensesGrp/TotalAmt0409
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10MICHELE PETTY
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine20MICHELE PETTY
IRS990/BooksInCareOfDetail/PhoneNum03138375030
IRS990/BooksInCareOfDetail/USAddress/AddressLine1014221 SOUTHFIELD FWY
IRS990/BooksInCareOfDetail/USAddress/AddressLine2014221 SOUTHFIELD FWY
IRS990/BooksInCareOfDetail/USAddress/City0DETROIT
IRS990/BooksInCareOfDetail/USAddress/State0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCode048223
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0567
IRS990/CashNonInterestBearingGrp/EOYAmt0-4048
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt012457
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt090556
IRS990/CYRevenuesLessExpensesAmt0-7677
IRS990/CYSalariesCompEmpBnftPaidAmt085776
IRS990/CYTotalExpensesAmt098233
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt090556
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO CARE FOR CHILDREN BETWEEN THE AGES OF 2 1/2 TO 5 YEARS OF AGE AND PREPARED THEM FOR ENTRANCE INTO KINDERGARDEN WITH THE NECESSARY SKILLS IN READING READINESS, MATH AND SOCIALIZATION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt067755
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0250
IRS990/FeesForServicesLegalGrp/TotalAmt0250
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELLE PETTY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt020440
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt090556
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02796
IRS990/InsuranceGrp/TotalAmt02796
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO CARE FOR CHILDREN BETWEEN THE AGES OF 2 1/2 TO 5 YEARS OF AGE AND PREPARED THEM FOR ENTRANCE INTO KINDERGARDEN WITH THE NECESSARY SKILLS IN READING READINESS, MATH AND SOCIALIZATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0912
IRS990/NetAssetsOrFundBalancesEOYAmt0-7690
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0852
IRS990/OfficeExpensesGrp/TotalAmt0852
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-925
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1PAYROLL EXPENSES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0721
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1268
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2224
IRS990/OtherExpensesGrp/ProgramServicesAmt05148
IRS990/OtherExpensesGrp/ProgramServicesAmt11764
IRS990/OtherExpensesGrp/TotalAmt05148
IRS990/OtherExpensesGrp/TotalAmt12485
IRS990/OtherExpensesGrp/TotalAmt2268
IRS990/OtherExpensesGrp/TotalAmt3224
IRS990/OtherLiabilitiesGrp/BOYAmt0845
IRS990/OtherLiabilitiesGrp/EOYAmt03642
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022880
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt055470
IRS990/OtherSalariesAndWagesGrp/TotalAmt078350
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01190
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02153
IRS990/PayrollTaxesGrp/ProgramServicesAmt05273
IRS990/PayrollTaxesGrp/TotalAmt07426
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHELLE PETTY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt090556
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt090556
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt014709
IRS990/PYProgramServiceRevenueAmt073837
IRS990/PYRevenuesLessExpensesAmt0-5173
IRS990/PYSalariesCompEmpBnftPaidAmt064301
IRS990/PYTotalExpensesAmt079010
IRS990/PYTotalRevenueAmt073837
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7677
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03642
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE - OFFICER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CASH AND CASH EQUIVALENTS
IRS990ScheduleD/TotalLiabilityAmt03642
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORRECTION OF AN ERROR 0 CORRECTION OF AN ERROR 925
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01757
IRS990/TotalAssetsEOYAmt0-4048
IRS990/TotalAssetsGrp/BOYAmt01757
IRS990/TotalAssetsGrp/EOYAmt0-4048
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030478
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt067755
IRS990/TotalFunctionalExpensesGrp/TotalAmt098233
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0845
IRS990/TotalLiabilitiesEOYAmt03642
IRS990/TotalLiabilitiesGrp/BOYAmt0845
IRS990/TotalLiabilitiesGrp/EOYAmt03642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0912
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-7690
IRS990/TotalProgramServiceExpensesAmt067755
IRS990/TotalProgramServiceRevenueAmt090556
IRS990/TotalReportableCompFromOrgAmt020440
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090556
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt090556
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01757
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0-4048
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0912
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-7690
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1014221 SOUTHFIELD FWY
IRS990/USAddress/City0DETROIT
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode0482233564
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE PETTY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine10MINI MIRACLES ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0MINI
ReturnHeader/Filer/EIN0264238723
ReturnHeader/Filer/USAddress/AddressLine1014221 SOUTHFIELD FWY
ReturnHeader/Filer/USAddress/City0DETROIT
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode0482233564
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753139191
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MONTGOMERY & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1020755 GREENFIELD RD STE 905
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SOUTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0480755411
ReturnHeader/PreparerPersonGrp/PhoneNum02485572881
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HAROLD M MONTGOMERY
ReturnHeader/ReturnTs02014-07-24T14:44:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings