Civic Intelligence

Operation Graduation

990 • Fiscal year 2023 • EIN 27-2308036

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 06, 2024

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

81st percentile

0.32x

Higher debt load relative to assets than 81% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.21x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

10th percentile

-35%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

63rd percentile

$38,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

7th percentile

-30%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-6.6%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$414,742

Down $176,564 (-30%) from 2022

Net Assets

Down

$283,206

Down $213,307 (-43%) from 2022

Liabilities

Up

$131,536

Up $36,743 (+39%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin10th percentile

Revenue

Down

$612,120

Down $42,917 (-6.6%) from 2022

Expenses

Up

$825,427

Up $294,370 (+55%) from 2022

Net Income

Down

-$213,307

Down $337,287 (-272%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2023

Assets$414,742
Liabilities$131,536
Net Assets$283,206
Open 2023 Filing

Operations Trend

Revenue Growth29th 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

2023

Revenue$612,120
Expenses$825,427
Net Income-$213,307
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 6, 2024
Return Version
2023v5.1
Gross Receipts
$804,919
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$324,851$297,413▼ $27,438
Cash and Non-Interest-Bearing Accounts$261,455$117,329▼ $144,126
Prepaid Expenses and Deferred Charges$5,000$0▼ $5,000
Total Assets$591,306$414,742▼ $176,564
Liabilities
Other Liabilities$86,673$118,923▲ $32,250
Accounts Payable and Accrued Expenses$8,120$12,613▲ $4,493
Total Liabilities$94,793$131,536▲ $36,743
Net Assets / Fund Balance
Net Assets With Donor Restrictions$234,988$224,988▼ $10,000
Net Assets Without Donor Restrictions$261,525$58,218▼ $203,307
Total Net Assets Fund Balance$496,513$283,206▼ $213,307
Total Liabilities and Net Assets / Fund Balance$591,306$414,742▼ $176,564
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michelle Ruscitti MillerSecretary TreasurerPT$38,000$38,000

Board Members and Trustees

NameTitle
Michael CarterPresident
Curtis HerveyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$690,369
Program Service Revenue
$0
Investment Income
$312
Other Revenue
$-78,561
All Other Contributions
$472,161
Change in Net Assets
$-213,307

Audited Revenue Reconciliation

Revenue per Audited Statements
$612,120
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$612,120
Total Revenue per Form 990
$612,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$737,418
Other Expenses$88,009
Total Fundraising Expense$16,807
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$677,418--$677,418
Grants to Domestic Individuals$60,000--$60,000
Fees for Services Other$33,750$6,750$4,500$45,000
Travel$9,160-$9,159$18,319
Fees for Services Accounting-$12,179-$12,179
Office Expenses$6,795$1,358$906$9,059
Insurance-$1,111-$1,111
Other Expenses$40$59$2,242$99
Total Functional Expenses$787,163$21,457$16,807$825,427

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$825,427
Total Expenses per Audited Statements$825,427
Total Expenses per Form 990$825,427
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jalen Rose Leadership AcademyDetroit, MI501(c)(3)Operation of Jrla$677,418
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$192,799
Fundraising Gross Income$111,721
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$329,929$111,721$192,799$-81,078
Total Events$329,929$111,721$192,799$-81,078
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$118,923
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, Part VI, Section B, Line 11B

“Organization's process to review form 990. 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 policywith 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
Secretary Treasurer
Phone
3128081006
Signed
2024-08-06
Discuss with paid preparer
Yes

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
David M Kudla
Phone
2486491600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted labor: program service expenses 33,750. Management and general expenses 6,750. Fundraising expenses 4,500. Total expenses 45,000.”

Financial Statement Notes

PART X, LINE 2:

“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, 2023, and it is not aware of any claims for such amounts by federal or state income tax authorities.”

Raw XML AppendixShowing 400 of 409 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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0537978
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0540670
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0495851
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0118923
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIPS PAYABLE
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0612120
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, 2023, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0612120
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0825427
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-81078
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0192799
IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PARTIAL COLLEGE SCHOLARSHIPS
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATION OF JRLA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JALEN ROSE LEADERSHIP ACADEMY
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990. FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER/TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICYWITH 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/ExplanationTxt4CONTRACTED LABOR: PROGRAM SERVICE EXPENSES 33,750. MANAGEMENT AND GENERAL EXPENSES 6,750. FUNDRAISING EXPENSES 4,500. TOTAL EXPENSES 45,000.
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021457
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IRS990/TotalGrossUBIAmt00
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$414,742
Liabilities
$131,536
Net assets
$283,206
Revenue
$612,120
Expenses
$825,427
Net income
-$213,307
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