Civic Intelligence

Michigan Breastfeeding Network

990 • Fiscal year 2017 • EIN 26-4308289

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 23, 2018

503 Mall Court No 296Lansing, MI 48912

(517) 582-5239

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.19x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

88th percentile

$34,500

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

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

Asset Growth

84th percentile

51%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

88th percentile

60%

Faster revenue growth than 88% of similar nonprofits.

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

Assets

Up

$209,162

Up $70,979 (+51%) from 2016

Net Assets

Up

$169,818

Up $45,556 (+37%) from 2016

Liabilities

Up

$39,344

Up $25,423 (+183%) from 2016

Revenue

Up

$297,725

Up $112,106 (+60%) from 2016

Expenses

Up

$252,169

Up $123,038 (+95%) from 2016

Net Income

Down

$45,556

Down $10,932 (-19%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $35,239Liabilities 2013: $23,164Net Assets 2013: $12,0752013Assets 2014: $55,912Net Assets 2014: $55,9122014Assets 2015: $74,861Liabilities 2015: $7,087Net Assets 2015: $67,7742015Assets 2016: $138,183Liabilities 2016: $13,921Net Assets 2016: $124,2622016Assets 2017: $209,162Liabilities 2017: $39,344Net Assets 2017: $169,8182017Assets 2018: $269,116Liabilities 2018: $256,181Net Assets 2018: $12,9352018Assets 2019: $185,796Liabilities 2019: $141,687Net Assets 2019: $44,1092019Assets 2020: $390,865Liabilities 2020: $99,878Net Assets 2020: $290,9872020Assets 2021: $337,188Liabilities 2021: $119,254Net Assets 2021: $217,9342021Assets 2022: $363,770Liabilities 2022: $58,787Net Assets 2022: $304,9832022Assets 2023: $367,281Liabilities 2023: $41,643Net Assets 2023: $325,6382023Assets 2024: $482,204Liabilities 2024: $41,439Net Assets 2024: $440,7652024

Highlighted filing

2017

Assets$209,162
Liabilities$39,344
Net Assets$169,818

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $137,658Expenses 2013: $127,169Net Income 2013: $10,4892013Revenue 2014: $111,011Expenses 2014: $67,174Net Income 2014: $43,8372014Revenue 2015: $115,273Expenses 2015: $103,412Net Income 2015: $11,8612015Revenue 2016: $185,619Expenses 2016: $129,131Net Income 2016: $56,4882016Revenue 2017: $297,725Expenses 2017: $252,169Net Income 2017: $45,5562017Revenue 2018: $253,842Expenses 2018: $410,725Net Income 2018: -$156,8832018Revenue 2019: $370,408Expenses 2019: $417,214Net Income 2019: -$46,8062019Revenue 2020: $693,554Expenses 2020: $446,676Net Income 2020: $246,8782020Revenue 2021: $833,068Expenses 2021: $906,121Net Income 2021: -$73,0532021Revenue 2022: $1,201,419Expenses 2022: $1,114,370Net Income 2022: $87,0492022Revenue 2023: $1,164,271Expenses 2023: $1,143,616Net Income 2023: $20,6552023Revenue 2024: $1,229,042Expenses 2024: $1,113,915Net Income 2024: $115,1272024

Highlighted filing

2017

Revenue$297,725
Expenses$252,169
Net Income$45,556
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 23, 2018
Return Version
2017v2.3
Gross Receipts
$297,725
Mission and Program Overview

Mission

The mission of the michigan breastfeeding network (mibfn) is to advocate, educate, and community-build alongside families and organizations for the advancement of an equitable, just, and breastfeeding-supportive culture.

To create a breastfeeding friendly culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$67,028$201,625▲ $134,597
Rtn Earn Endowment Incm Other Fnds$124,262$169,818▲ $45,556
Pledges and Grants Receivable$50,020--
Accounts Receivable$19,460$6,587▼ $12,873
Prepaid Expenses and Deferred Charges$1,675$950▼ $725
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$138,183$209,162▲ $70,979
Liabilities
Deferred Revenue-$26,622-
Accounts Payable and Accrued Expenses$13,921$12,722▼ $1,199
Total Liabilities$13,921$39,344▲ $25,423
Net Assets / Fund Balance
Total Net Assets Fund Balance$124,262$169,818▲ $45,556
Total Liabilities and Net Assets / Fund Balance$138,183$209,162▲ $70,979
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jane WhitacreExecutive DirectorPT$34,500$34,500

Board Members and Trustees

NameTitle
Julie LothamerCo-chair
Paula K SchreckCo-chair
Jean LakinDirector
Jennifer DayDirector
Karen KossDirector
Nancy HeynsDirector
Zaje HarrellDirector
Lisa KingSecretary
Vivien MccurdyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$263,514
Program Service Revenue
$33,240
Investment Income
$0
Other Revenue
$971
All Other Contributions
$20,406
Change in Net Assets
$45,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,468
Salaries, Compensation, and Employee Benefits$36,701
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$27,600$6,900-$34,500
Conferences and Meetings$13,150--$13,150
Office Expenses$10,367$2,592-$12,959
Travel$9,079$2,270-$11,349
Fees for Services Accounting$2,040$510-$2,550
Insurance$1,990$497-$2,487
Fees for Services Management$1,773$443-$2,216
Payroll Taxes$1,761$440-$2,201
Information Technology$1,017$254-$1,271
Other Expenses$376$94-$470
Advertising$352$88-$440
All Other Expenses$191$48-$239
Occupancy$173$44-$217
Fees for Services Legal$72$18-$90
Total Functional Expenses$236,703$15,466$0$252,169
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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

Governance Explanations

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

Operations director shares the 990 with board members during full board meeting. Full board votes to approve. Voting records are documented within the full board meeting minutes.

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

I. Each director, principal officer and member(s) of a committee with board delegated powers shall annually sign a statement which affirms such person: 1. Has received a copy of the conflict of interest policy 2. Has read and understands the policy 3. Has agreed to comply with the policy 4. Understands mibfn is charitable and in order to maintain its federal tax exemption is must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Ii. Each voting member of the board shall annually sign a statement which declares whether such person is an independent director. Iii. If at any time during the year, the information in the annual statement changes materially, the director shall disclose such changes and revise the annual disclosure form.

Form 990, Part VI, Section B, Line 15

I. The transition team is responsible to research executive director current market rate and perform a salary analysis based on the network budget. Ii. The treasurer and the accountant work together to calculate fica, mi unemployment and federal unemployment. Iii. Transition team makes compensation recommendation to the full board during the executive board meeting. All board members vote on the recommendation. Iv. All records are documented within the executive board minutes.

Form 990, Part VI, Section C, Line 19

All information is available upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Breastfeeding Network
EIN
26-4308289
Phone
5175825239
Address
503 MALL COURT NO 296, LANSING, MI 48912

Signing Officer

Name
Shannon Mckenney Shubert
Title
Executive Director
Phone
5175825239
Signed
2018-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Mckenney Shubert
Formed
2012
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Terwilliger CPA
Phone
5173237500
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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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IRS990/PYTotalRevenueAmt0185619
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt045556
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt034211
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0124262
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0169818
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0263514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0151536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0114980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0111011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0137658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0778699
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt067616
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0770934
IRS990ScheduleA/SubstantialContributorsTotAmt07765
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0263514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0151536
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0114980
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0111011
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0137658
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0778699
IRS990ScheduleA/TotalSupportAmt0779670
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0971
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0971
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATIONS DIRECTOR SHARES THE 990 WITH BOARD MEMBERS DURING FULL BOARD MEETING. FULL BOARD VOTES TO APPROVE. VOTING RECORDS ARE DOCUMENTED WITHIN THE FULL BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1I. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER(S) OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY 2. HAS READ AND UNDERSTANDS THE POLICY 3. HAS AGREED TO COMPLY WITH THE POLICY 4. UNDERSTANDS MIBFN IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IS MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. II. EACH VOTING MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. III. IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2I. THE TRANSITION TEAM IS RESPONSIBLE TO RESEARCH EXECUTIVE DIRECTOR CURRENT MARKET RATE AND PERFORM A SALARY ANALYSIS BASED ON THE NETWORK BUDGET. II. THE TREASURER AND THE ACCOUNTANT WORK TOGETHER TO CALCULATE FICA, MI UNEMPLOYMENT AND FEDERAL UNEMPLOYMENT. III. TRANSITION TEAM MAKES COMPENSATION RECOMMENDATION TO THE FULL BOARD DURING THE EXECUTIVE BOARD MEETING. ALL BOARD MEMBERS VOTE ON THE RECOMMENDATION. IV. ALL RECORDS ARE DOCUMENTED WITHIN THE EXECUTIVE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0138183
IRS990/TotalAssetsEOYAmt0209162
IRS990/TotalAssetsGrp/BOYAmt0138183
IRS990/TotalAssetsGrp/EOYAmt0209162
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0263514
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015466
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0236703
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252169
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013921
IRS990/TotalLiabilitiesEOYAmt039344
IRS990/TotalLiabilitiesGrp/BOYAmt013921
IRS990/TotalLiabilitiesGrp/EOYAmt039344
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0124262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169818
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0236703
IRS990/TotalProgramServiceRevenueAmt033240
IRS990/TotalReportableCompFromOrgAmt034500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034211
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297725
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0138183
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0209162
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02270
IRS990/TravelGrp/ProgramServicesAmt09079
IRS990/TravelGrp/TotalAmt011349
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0503 MALL COURT NO 296
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048912
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.MIBREASTFEEDING.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANNON MCKENNEY SHUBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05175825239
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN BREASTFEEDING NETWORK
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0264308289
ReturnHeader/Filer/PhoneNum05175825239
ReturnHeader/Filer/USAddress/AddressLine1Txt0503 MALL COURT NO 296
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048912
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0451DD2EDF946878182A622EF21A074D8BB9991A5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E48C13925EA8FA98FCB1E68033C89751E4DE1AC3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.163.63.50
ReturnHeader/FilingSecurityInformation/IPDt02018-10-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:08:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDY L TERWILLIGER CPA
ReturnHeader/ReturnTs02018-11-06T13:49:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31

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