Civic Intelligence

Michigan Breastfeeding Network

990 • Fiscal year 2018 • EIN 26-4308289

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 17, 2019

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

94th percentile

0.95x

Higher debt load relative to assets than 94% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

1.01x

Higher debt load relative to revenue than 96% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

7th percentile

-62%

Higher net margin than 7% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

97th percentile

$75,525

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

77th percentile

29%

Faster asset growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$269,116

Up $59,954 (+29%) from 2017

Net Assets

Down

$12,935

Down $156,883 (-92%) from 2017

Liabilities

Up

$256,181

Up $216,837 (+551%) from 2017

Revenue

Down

$253,842

Down $43,883 (-15%) from 2017

Expenses

Up

$410,725

Up $158,556 (+63%) from 2017

Net Income

Down

-$156,883

Down $202,439 (-444%) from 2017

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

2018

Assets$269,116
Liabilities$256,181
Net Assets$12,935

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

2018

Revenue$253,842
Expenses$410,725
Net Income-$156,883
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 17, 2019
Return Version
2018v3.1
Gross Receipts
$253,842
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$201,625$211,390▲ $9,765
Accounts Receivable$6,587$56,583▲ $49,996
Rtn Earn Endowment Incm Other Fnds$169,818$12,935▼ $156,883
Prepaid Expenses and Deferred Charges$950$1,143▲ $193
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$209,162$269,116▲ $59,954
Liabilities
Deferred Revenue$26,622$255,934▲ $229,312
Other Liabilities$0$1,825▲ $1,825
Accounts Payable and Accrued Expenses$12,722$-1,578▼ $14,300
Total Liabilities$39,344$256,181▲ $216,837
Net Assets / Fund Balance
Total Net Assets Fund Balance$169,818$12,935▼ $156,883
Total Liabilities and Net Assets / Fund Balance$209,162$269,116▲ $59,954
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shannon J Mckenney-shubertExecutive Director (began March 2018)FT$75,525$75,525
Vivien MccurdyTreasurerPT$7,280$7,280

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$229,195
Program Service Revenue
$24,560
Investment Income
$87
Other Revenue
$0
All Other Contributions
$19,647
Change in Net Assets
$-156,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$323,795
Salaries, Compensation, and Employee Benefits$86,930
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$66,244$16,561-$82,805
Office Expenses$33,823$8,456-$42,279
Conferences and Meetings$16,848--$16,848
Travel$12,621$3,155-$15,776
Fees for Services Accounting$9,663$2,416-$12,079
Information Technology$5,833$1,458-$7,291
Payroll Taxes$3,300$825-$4,125
Fees for Services Management$3,128$782-$3,910
Insurance$2,139$535-$2,674
Occupancy$1,694$423-$2,117
Other Expenses$1,410$352-$1,762
Fees for Services Legal$902$226-$1,128
All Other Expenses$91$23-$114
Total Functional Expenses$373,470$37,255$0$410,725
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$1,825
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
2019-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Mckenney Shubert
Formed
2012
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
8

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Brandy L Terwilliger CPA
Phone
5173237500
Raw XML Appendix399 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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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt024560
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0169818
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt012935
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0229195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0263514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0151536
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0114980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0111011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0870236
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt087
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt087
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt092176
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0799079
IRS990ScheduleA/SubstantialContributorsTotAmt071157
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0229195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0263514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0151536
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0114980
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0111011
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0870236
IRS990ScheduleA/TotalSupportAmt0871294
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0971
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0971
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt01825
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0209162
IRS990/TotalAssetsEOYAmt0269116
IRS990/TotalAssetsGrp/BOYAmt0209162
IRS990/TotalAssetsGrp/EOYAmt0269116
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0229195
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037255
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373470
IRS990/TotalFunctionalExpensesGrp/TotalAmt0410725
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039344
IRS990/TotalLiabilitiesEOYAmt0256181
IRS990/TotalLiabilitiesGrp/BOYAmt039344
IRS990/TotalLiabilitiesGrp/EOYAmt0256181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012935
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0373470
IRS990/TotalProgramServiceRevenueAmt024560
IRS990/TotalReportableCompFromOrgAmt082805
IRS990/TotalRevenueGrp/ExclusionAmt087
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024560
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253842
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0209162
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0269116
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03155
IRS990/TravelGrp/ProgramServicesAmt012621
IRS990/TravelGrp/TotalAmt015776
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/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
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/SignatureDt02019-09-17
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/AtSubmissionCreationDeviceId09544933BBB64A332274DFEA44E1CEA229FFA918F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DA69EA2F89267A81AB7B1F1D3E8692CBA32AC137
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.163.63.50
ReturnHeader/FilingSecurityInformation/IPDt02019-09-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:37:03
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/PreparationDt02019-09-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDY L TERWILLIGER CPA
ReturnHeader/ReturnTs02019-09-17T15:30:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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