Civic Intelligence

Operation Graduation

990 • Fiscal year 2022 • EIN 27-2308036

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 07, 2023

Organization ProfileN/A
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

73rd percentile

0.16x

Higher debt load relative to assets than 73% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.14x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

69th percentile

19%

Higher net margin than 69% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$33,000

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

3rd percentile

-49%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

5th percentile

-60%

Faster revenue growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$591,306

Down $558,939 (-49%) from 2021

Net Assets

Up

$496,513

Up $123,980 (+33%) from 2021

Liabilities

Down

$94,793

Down $682,919 (-88%) from 2021

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin69th percentile

Revenue

Down

$655,037

Down $963,177 (-60%) from 2021

Expenses

Down

$531,057

Down $1,092,614 (-67%) from 2021

Net Income

Up

$123,980

Up $129,437 (+2372%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

2022

Assets$591,306
Liabilities$94,793
Net Assets$496,513
Open 2022 Filing

Operations Trend

Revenue Growth5th percentile

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

2022

Revenue$655,037
Expenses$531,057
Net Income$123,980
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$811,750
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
Pledges and Grants Receivable$727,039--
Savings and Temporary Cash Investments$304,790$324,851▲ $20,061
Cash and Non-Interest-Bearing Accounts$115,916$261,455▲ $145,539
Prepaid Expenses and Deferred Charges$2,500$5,000▲ $2,500
Total Assets$1,150,245$591,306▼ $558,939
Liabilities
Deferred Revenue$727,039--
Other Liabilities$50,673$94,793▲ $44,120
Total Liabilities$777,712$94,793▼ $682,919
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$121,545$261,525▲ $139,980
Net Assets With Donor Restrictions$250,988$234,988▼ $16,000
Total Net Assets Fund Balance$372,533$496,513▲ $123,980
Total Liabilities and Net Assets / Fund Balance$1,150,245$591,306▼ $558,939
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michelle Ruscitti MillerSecretary TrPT$33,000$33,000

Board Members and Trustees

NameTitle
Michael CarterPresident
Curtis HerveyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$731,588
Program Service Revenue
$0
Investment Income
$561
Other Revenue
$-77,112
All Other Contributions
$485,699
Change in Net Assets
$123,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$655,037
Total Revenue per Audited Statements
$655,037
Total Revenue per Form 990
$655,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$403,500
Other Expenses$127,557
Total Fundraising Expense$74,933
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$334,500--$334,500
Fees for Services Other$26,625$5,325$59,050$91,000
Grants to Domestic Individuals$69,000--$69,000
Office Expenses$6,960$1,392$928$9,280
Fees for Services Accounting-$9,270-$9,270
Travel$1,077-$1,077$2,154
Insurance-$1,742-$1,742
Other Expenses$93$140$13,878$233
Total Functional Expenses$438,255$17,869$74,933$531,057

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$531,057
Total Expenses per Audited Statements$531,057
Total Expenses per Form 990$531,057
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jalen Rose Leadership AcademyDetroit, MI501c3Operation of Jrla$334,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$156,713
Fundraising Gross Income$71,085
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$316,974$71,085$156,713$-85,628
Total Events$316,974$71,085$156,713$-85,628
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$86,673
Other Payable$8,120
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, 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, Page 6, Part VI, 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
Secretary Treasurer
Phone
3128081006
Signed
2023-11-07

Organization Details

Principal Officer
Michael Carter
Formed
2010
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Schlaupitz Madhavan Pc
Address
820 KIRTS BLVD SUITE 100, TROY, MI 48084
Preparer
Daniel T Alleman
Phone
2486491600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consulting fees 0 0 55,500 contract labor 26,625 5,325 3,550 total 26,625 5,325 59,050”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization analyzes its income tax filing positions in the federal and state jurisdictions where it is required to file income tax returns, for all open tax years in these jurisdictions, to identify any potential uncertain tax positions. The organization treats interest and penalties attributed to income taxes, and reflects any changes for such, to the extent that they arise, as a component of its management and general expense. The organization concluded that there are no significant uncertain tax positions requiring recognition in the consolidated financial statements. The organization does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The organization does not have any amounts accrued for interest and penalties related to utbs at december 31, 2022, and it is not aware of any claims for such amounts by federal or state income tax authorities.”

Raw XML Appendix392 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ANALYZES ITS INCOME TAX FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS, FOR ALL OPEN TAX YEARS IN THESE JURISDICTIONS, TO IDENTIFY ANY POTENTIAL UNCERTAIN TAX POSITIONS. THE ORGANIZATION TREATS INTEREST AND PENALTIES ATTRIBUTED TO INCOME TAXES, AND REFLECTS ANY CHANGES FOR SUCH, TO THE EXTENT THAT THEY ARISE, AS A COMPONENT OF ITS MANAGEMENT AND GENERAL EXPENSE. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2022, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER/TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE BOARD MEMBER AND INVITES DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3THE ORGANIZATION'S PUBLIC INSPECTION DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING FEES 0 0 55,500 CONTRACT LABOR 26,625 5,325 3,550 TOTAL 26,625 5,325 59,050
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$591,306
Liabilities
$94,793
Net assets
$496,513
Revenue
$655,037
Expenses
$531,057
Net income
$123,980
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.44$0.48$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.13$0.28$0.61$0.83$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.09$0.50$0.66$0.53$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.15$0.78$0.37$1.62$1.62$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.03$0.38$0.47$0.54$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.52$0.08$0.45$0.44$0.40$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.08$0.40$0.38$0.39$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.42$0.44$0.78$0.34
2016Detailed filing. Detailed filing data is available for this year.$4.16$1.83$2.33$0.84$0.53$0.31
2015Detailed filing. Detailed filing data is available for this year.$4.02$1.80$2.23$1.01$0.67$0.34
2014Detailed filing. Detailed filing data is available for this year.$4.27$2.38$1.88$1.29$0.89$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.20$0.02$0.12