Civic Intelligence

Operation Graduation

990 • Fiscal year 2019 • EIN 27-2308036

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

15000 Trojan StreetDetroit, MI 48235

(312) 808-1006

Siviq Scores

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

Liabilities / Assets

69th percentile

0.14x

Higher debt load relative to assets than 69% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

0.17x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

62nd percentile

8.8%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

59th percentile

$33,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

60th percentile

7.5%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$520,128

Up $36,207 (+7.5%) from 2018

Net Assets

Up

$445,017

Up $40,605 (+10%) from 2018

Liabilities

Down

$75,111

Down $4,398 (-5.5%) from 2018

Revenue

Up

$435,243

Up $57,085 (+15%) from 2018

Expenses

Up

$397,138

Up $8,175 (+2.1%) from 2018

Net Income

Up

$38,105

Up $48,910 (+453%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $216,093Liabilities 2010: $195,213Net Assets 2010: $20,8802010Assets 2014: $4,266,368Liabilities 2014: $2,382,991Net Assets 2014: $1,883,3772014Assets 2015: $4,024,630Liabilities 2015: $1,799,024Net Assets 2015: $2,225,6062015Assets 2016: $4,157,073Liabilities 2016: $1,826,203Net Assets 2016: $2,330,8702016Assets 2017: $485,409Liabilities 2017: $70,192Net Assets 2017: $415,2172017Assets 2018: $483,921Liabilities 2018: $79,509Net Assets 2018: $404,4122018Assets 2019: $520,128Liabilities 2019: $75,111Net Assets 2019: $445,0172019Assets 2020: $409,163Liabilities 2020: $31,173Net Assets 2020: $377,9902020Assets 2021: $1,150,245Liabilities 2021: $777,712Net Assets 2021: $372,5332021Assets 2022: $591,306Liabilities 2022: $94,793Net Assets 2022: $496,5132022Assets 2023: $414,742Liabilities 2023: $131,536Net Assets 2023: $283,2062023Assets 2024: $378,161Liabilities 2024: $19,536Net Assets 2024: $358,6252024

Highlighted filing

2019

Assets$520,128
Liabilities$75,111
Net Assets$445,017

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $116,7932010Revenue 2014: $1,290,209Expenses 2014: $892,414Net Income 2014: $397,7952014Revenue 2015: $1,008,391Expenses 2015: $666,162Net Income 2015: $342,2292015Revenue 2016: $836,447Expenses 2016: $531,183Net Income 2016: $305,2642016Revenue 2017: $435,508Expenses 2017: $780,177Net Income 2017: -$344,6692017Revenue 2018: $378,158Expenses 2018: $388,963Net Income 2018: -$10,8052018Revenue 2019: $435,243Expenses 2019: $397,138Net Income 2019: $38,1052019Revenue 2020: $472,669Expenses 2020: $539,696Net Income 2020: -$67,0272020Revenue 2021: $1,618,214Expenses 2021: $1,623,671Net Income 2021: -$5,4572021Revenue 2022: $655,037Expenses 2022: $531,057Net Income 2022: $123,9802022Revenue 2023: $612,120Expenses 2023: $825,427Net Income 2023: -$213,3072023Revenue 2024: $437,117Expenses 2024: $480,621Net Income 2024: -$43,5042024

Highlighted filing

2019

Revenue$435,243
Expenses$397,138
Net Income$38,105
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.1
Gross Receipts
$497,310
Mission and Program Overview

Mission

The mission of operation graduation is to create life-changing opportunities for underserved youth in the detroit area through scholarships and educational programs.

To create opportunities for underserved youth through scholarships and educational programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$255,836$241,220▼ $14,616
Pledges and Grants Receivable-$150,000-
Cash and Non-Interest-Bearing Accounts$225,585$126,408▼ $99,177
Prepaid Expenses and Deferred Charges$2,500$2,500→ $0
Total Assets$483,921$520,128▲ $36,207
Liabilities
Mortgage Notes Payable Secured by Investment Property$54,008$54,008→ $0
Other Liabilities$22,423$16,173▼ $6,250
Accounts Payable and Accrued Expenses$3,078$4,930▲ $1,852
Total Liabilities$79,509$75,111▼ $4,398
Net Assets / Fund Balance
Net Assets With Donor Restrictions$237,488$375,988▲ $138,500
Net Assets Without Donor Restrictions$166,924$69,029▼ $97,895
Total Net Assets Fund Balance$404,412$445,017▲ $40,605
Total Liabilities and Net Assets / Fund Balance$483,921$520,128▲ $36,207
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle Ruscitti-millerSecretary/treasurer/CEOPT$33,000$33,000

Board Members and Trustees

NameTitle
Michael CarterPresident
Curtis HerveyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$445,815
Program Service Revenue
$0
Investment Income
$509
Other Revenue
$-11,081
All Other Contributions
$262,237
Change in Net Assets
$38,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$333,923
Other Expenses$63,215
Total Fundraising Expense$7,630
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$272,548--$272,548
Grants to Domestic Individuals$61,375--$61,375
Fees for Services Other$24,750$4,950$3,300$33,000
Office Expenses$6,588$1,317$878$8,783
Fees for Services Accounting-$8,250-$8,250
Travel$3,453-$3,452$6,905
Insurance-$1,673-$1,673
Other Expenses$40$59-$99
Total Functional Expenses$373,259$16,249$7,630$397,138
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jalen Rose Leadership AcademyDetroit, MI501(c)(3)To Provide Funds for the Operation of Jalen Rose Leadership Academy$272,548
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$62,067
Fundraising Gross Income$49,527
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$190,090$46,615$54,993$-8,378
Online Auction$43,015$2,912$2,912$0
Total Events$233,105$49,527$62,067$-12,540
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$16,173
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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 A, Line 8B

The organization did not have any committees during the year.

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

Form 990 is reviewed by the chief executive officer/treasurer.

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

The board of directors annually reviews the conflict of interest policy with the board member and invites disclosure.

Form 990, Part VI, Section B, Line 15B

The board of directors uses comparables and advice from hr specialists with experience in specific fields of interest to determine compensation; benefits are not offered.

Form 990, Part VI, Section C, Line 19

The organization's public inspection documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Operation Graduation
EIN
27-2308036
Phone
3128081006
Address
15000 TROJAN STREET, DETROIT, MI 48235

Signing Officer

Name
Michelle Ruscitti-miller
Title
Chief Executive Officer
Phone
3128081006
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Ruscitti-miller
Formed
2010
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Cohen & Company Ltd
Address
OFFICES LISTED AT, WWWCOHENCPACOM, OH 44115
Preparer
Cathleen S Lorenz
Phone
8002291099
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization did not change either its oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The organization is a michigan non-profit corporation exempt from federal income taxes under section 501(c)(3) of the u.s. Internal revenue code. The organization accounts for income taxes in accordance with gaap, which requires recognition of and disclosures related to uncertain tax positions. As of and during the year ended december 31, 2019, the organization did not have a liability for unrecognized tax benefits.

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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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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0377628
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01269654
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0271560
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0206751
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0221000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0192715
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0369808
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01261834
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0375317
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0430157
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0824439
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01007522
IRS990ScheduleA/Total509Grp/TotalAmt03132777
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0484770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0378158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0435066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0836447
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01008391
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03142832
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016173
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIPS PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A MICHIGAN NON-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH GAAP, WHICH REQUIRES RECOGNITION OF AND DISCLOSURES RELATED TO UNCERTAIN TAX POSITIONS. AS OF AND DURING THE YEAR ENDED DECEMBER 31, 2019, THE ORGANIZATION DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt016173
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0183578
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0143475
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt040103
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt062067
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ONLINE AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04162
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04162
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0190090
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt043015
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0233105
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046615
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02912
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049527
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-12540
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt057905
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt054993
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02912
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt061375
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PARTIAL COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt027
IRS990ScheduleI/RecipientTable/CashGrantAmt0272548
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE FUNDS FOR THE OPERATION OF JALEN ROSE LEADERSHIP ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JALEN ROSE LEADERSHIP ACADEMY
IRS990ScheduleI/RecipientTable/RecipientEIN0451794419
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt015000 TROJAN
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DETROIT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT HAVE ANY COMMITTEES DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER/TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE BOARD MEMBER AND INVITES DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS USES COMPARABLES AND ADVICE FROM HR SPECIALISTS WITH EXPERIENCE IN SPECIFIC FIELDS OF INTEREST TO DETERMINE COMPENSATION; BENEFITS ARE NOT OFFERED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S PUBLIC INSPECTION DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
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IRS990/SignificantChangeInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0520128
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0445815
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016249
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0397138
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt079509
IRS990/TotalLiabilitiesEOYAmt075111
IRS990/TotalLiabilitiesGrp/BOYAmt079509
IRS990/TotalLiabilitiesGrp/EOYAmt075111
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0404412
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0445017
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0373259
IRS990/TotalReportableCompFromOrgAmt033000
IRS990/TotalRevenueGrp/ExclusionAmt0-10572
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0435243
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0520128
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt03452
IRS990/TravelGrp/ProgramServicesAmt03453
IRS990/TravelGrp/TotalAmt06905
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015000 TROJAN STREET
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IRS990/USAddress/ZIPCd048235
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE RUSCITTI-MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03128081006
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATION GRADUATION
ReturnHeader/Filer/BusinessNameControlTxt0OPER

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