Civic Intelligence

Operation Graduation

990 • Fiscal year 2020 • EIN 27-2308036

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 30, 2021

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

56th percentile

0.08x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

51st percentile

0.07x

Higher debt load relative to revenue than 51% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

59th percentile

$28,500

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

6th percentile

-21%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

8.6%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$409,163

Down $110,965 (-21%) from 2019

Net Assets

Down

$377,990

Down $67,027 (-15%) from 2019

Liabilities

Down

$31,173

Down $43,938 (-58%) from 2019

Revenue

Up

$472,669

Up $37,426 (+8.6%) from 2019

Expenses

Up

$539,696

Up $142,558 (+36%) from 2019

Net Income

Down

-$67,027

Down $105,132 (-276%) from 2019

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

2020

Assets$409,163
Liabilities$31,173
Net Assets$377,990

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

2020

Revenue$472,669
Expenses$539,696
Net Income-$67,027
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 30, 2021
Return Version
2020v4.1
Gross Receipts
$540,670
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$241,220$298,486▲ $57,266
Pledges and Grants Receivable$150,000$0▼ $150,000
Cash and Non-Interest-Bearing Accounts$126,408$108,177▼ $18,231
Prepaid Expenses and Deferred Charges$2,500$2,500→ $0
Total Assets$520,128$409,163▼ $110,965
Liabilities
Mortgage Notes Payable Secured by Investment Property$54,008$0▼ $54,008
Other Liabilities$16,173$31,173▲ $15,000
Accounts Payable and Accrued Expenses$4,930$0▼ $4,930
Total Liabilities$75,111$31,173▼ $43,938
Net Assets / Fund Balance
Net Assets With Donor Restrictions$375,988$262,988▼ $113,000
Net Assets Without Donor Restrictions$69,029$115,002▲ $45,973
Total Net Assets Fund Balance$445,017$377,990▼ $67,027
Total Liabilities and Net Assets / Fund Balance$520,128$409,163▼ $110,965
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle Ruscitti-millerSecretary/treasurer/CEOPT$28,500$28,500

Board Members and Trustees

NameTitle
Michael CarterPresident
Curtis HerveyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$494,615
Program Service Revenue
$0
Investment Income
$516
Other Revenue
$-22,462
All Other Contributions
$331,848
Change in Net Assets
$-67,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$489,368
Other Expenses$50,328
Total Fundraising Expense$9,138
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$428,618--$428,618
Grants to Domestic Individuals$60,750--$60,750
Fees for Services Other$21,375$4,275$2,850$28,500
Fees for Services Accounting-$7,000-$7,000
Office Expenses$4,272$854$570$5,696
Travel$1,589-$1,588$3,177
Insurance-$1,726-$1,726
Other Expenses$40$59$4,130$99
Total Functional Expenses$516,644$13,914$9,138$539,696
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$428,617
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$68,001
Fundraising Gross Income$43,363
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$206,130$43,363$60,617$-17,254
Total Events$206,130$43,363$68,001$-24,638
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$31,173
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
2021-08-30
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, 2020 and 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/CurrentTaxYearMinus4YearsAmt0192715
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01347670
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0411636
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0266560
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0201751
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0221000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0192715
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01293662
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0537978
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0495342
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0375317
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0430157
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0824439
IRS990ScheduleA/Total509Grp/TotalAmt02663233
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0484770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0378158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0435066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0836447
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02675111
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/Amt031173
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, 2020 AND 2019, THE ORGANIZATION DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt031173
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0162767
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0162767
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt068001
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0206130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0206130
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043363
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043363
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-24638
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt060617
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt060617
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt047500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PARTIAL COLLEGE SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/RecipientTable/CashGrantAmt0428617
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/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013914
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0516644
IRS990/TotalFunctionalExpensesGrp/TotalAmt0539696
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt031173
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IRS990/TotalLiabilitiesGrp/EOYAmt031173
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0445017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0377990
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0516644
IRS990/TotalReportableCompFromOrgAmt028500
IRS990/TotalRevenueGrp/ExclusionAmt0-21946
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0472669
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0409163
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01588
IRS990/TravelGrp/ProgramServicesAmt01589
IRS990/TravelGrp/TotalAmt03177
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE RUSCITTI-MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03128081006
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATION GRADUATION
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0272308036

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