Civic Intelligence

Community Education Commission

990 • Fiscal year 2023 • EIN 27-4616034

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

18100 MeyersDetroit, MI 48235

(313) 224-1222

Siviq Scores

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

Liabilities / Assets

70th percentile

0.23x

Higher debt load relative to assets than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

6th percentile

-61%

Higher net margin than 6% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$132,917

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

2nd percentile

-51%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

69%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$865,093

Down $915,918 (-51%) from 2022

Net Assets

Down

$665,549

Down $877,966 (-57%) from 2022

Liabilities

Down

$199,544

Down $37,952 (-16%) from 2022

Revenue

Up

$1,435,869

Up $586,685 (+69%) from 2022

Expenses

Up

$2,313,835

Up $1,427,400 (+161%) from 2022

Net Income

Down

-$877,966

Down $840,715 (-2257%) from 2022

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $1,541,040Liabilities 2014: $377,300Net Assets 2014: $1,163,7402014Assets 2015: $1,066,341Liabilities 2015: $335,040Net Assets 2015: $731,3012015Assets 2016: $489,772Liabilities 2016: $275,711Net Assets 2016: $214,0612016Assets 2017: $86,255Liabilities 2017: $1,153Net Assets 2017: $85,1022017Assets 2018: $9,828Liabilities 2018: $0Net Assets 2018: $9,8282018Assets 2019: $1,230,386Liabilities 2019: $327,080Net Assets 2019: $903,3062019Assets 2020: $1,466,225Liabilities 2020: $153,585Net Assets 2020: $1,312,6402020Assets 2021: $1,708,183Liabilities 2021: $127,417Net Assets 2021: $1,580,7662021Assets 2022: $1,781,011Liabilities 2022: $237,496Net Assets 2022: $1,543,5152022Assets 2023: $865,093Liabilities 2023: $199,544Net Assets 2023: $665,5492023Assets 2024: $6,428,158Liabilities 2024: $64,202Net Assets 2024: $6,363,9562024Assets 2025: $4,468,266Liabilities 2025: $64,423Net Assets 2025: $4,403,8432025

Highlighted filing

2023

Assets$865,093
Liabilities$199,544
Net Assets$665,549

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2014: $4,940,127Expenses 2014: $4,449,599Net Income 2014: $490,5282014Revenue 2015: $3,802,431Expenses 2015: $4,234,870Net Income 2015: -$432,4392015Revenue 2016: $2,607,232Expenses 2016: $3,124,472Net Income 2016: -$517,2402016Revenue 2017: $1,475,352Expenses 2017: $1,604,311Net Income 2017: -$128,9592017Revenue 2018: $192,392Expenses 2018: $267,666Net Income 2018: -$75,2742018Revenue 2019: $2,957,510Expenses 2019: $2,064,032Net Income 2019: $893,4782019Revenue 2020: $2,420,923Expenses 2020: $2,011,589Net Income 2020: $409,3342020Revenue 2021: $1,291,772Expenses 2021: $1,023,646Net Income 2021: $268,1262021Revenue 2022: $849,184Expenses 2022: $886,435Net Income 2022: -$37,2512022Revenue 2023: $1,435,869Expenses 2023: $2,313,835Net Income 2023: -$877,9662023Revenue 2024: $9,370,546Expenses 2024: $3,672,139Net Income 2024: $5,698,4072024Revenue 2025: $1,883,966Expenses 2025: $3,994,405Net Income 2025: -$2,110,4392025

Highlighted filing

2023

Revenue$1,435,869
Expenses$2,313,835
Net Income-$877,966
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,435,869
Mission and Program Overview

Mission

CEC works with diverse stakeholders across Detroit to develop critical resources and system-level solutions that address common challenges faced by Detroit families in accessing quality education.

Cec works with diverse stakeholders across detroit to develop critical resources and systems-level solutions that address common challenges faced by detroit families in accessing quality education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,748,904$775,638▼ $973,266
Accounts Receivable$26,250$62,250▲ $36,000
Land, Buildings, and Equipment, Net-$23,066-
Prepaid Expenses and Deferred Charges$5,857$4,139▼ $1,718
Total Assets$1,781,011$865,093▼ $915,918
Liabilities
Accounts Payable and Accrued Expenses$133,755$199,544▲ $65,789
Other Liabilities$103,741--
Total Liabilities$237,496$199,544▼ $37,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,543,515$665,549▼ $877,966
Total Net Assets Fund Balance$1,543,515$665,549▼ $877,966
Total Liabilities and Net Assets / Fund Balance$1,781,011$865,093▼ $915,918

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,066$1,718$24,784
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ricky FountainExecutive DiFT$132,917$132,917

Board Members and Trustees

NameTitle
Monique MarksChair
Nate WalkerBoard Member
Nikolai VittiBoard Member
Ralph BlandBoard Member
Renee WendtBoard Member
Teferi BrentBoard Member
Punita ThurmanDirector
Marsha a LewisSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Ymca Of Metro DetroitProg. Expenses1401 BROADWAY ST 3A, Detroit, MI 48226$698,090
Trinity Business ServicesProg. Expenses8145 GREENFIELD RD, Detroit, MI 48228$291,283
Green Maids Of DetroitProg. Expense1420 WASHINGTON BLVD, Detroit, MI 48226$104,676
Revenue and Support

Revenue Composition

Contributions and Grants
$1,336,669
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$99,200
All Other Contributions
$713,276
Change in Net Assets
$-877,966

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,435,869
Total Revenue per Audited Statements
$1,435,869
Total Revenue per Form 990
$1,435,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,734,012
Salaries, Compensation, and Employee Benefits$579,823
Total Fundraising Expense$64,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,962$37,314$53,167$480,443
All Other Expenses$101,566$34,850-$136,416
Fees for Services Other$1,000$91,244-$92,244
Other Expenses$82,310$1,205-$83,515
Other Employee Benefits$50,067$4,790$6,827$61,684
Payroll Taxes$30,597$2,928$4,171$37,696
Insurance-$11,123-$11,123
Depreciation Depletion-$1,718-$1,718
Total Functional Expenses$2,064,498$185,172$64,165$2,313,835

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,313,835
Total Expenses per Audited Statements$2,313,835
Total Expenses per Form 990$2,313,835
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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

The form 990 is reviewed by the executive director and forwarded to the board for approval.

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

- in the cec handbook it states, "no employee or agent of cec shall participate in the selection, awarding, or administering of procurements and contracts, if, to his/her knowledge, a conflict of interest, real or apparent, exists." each cec employee and board member fills out a conflict of interest form as a part of the onboarding process and annually at the end of the fiscal year.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Community Education Commission
EIN
27-4616034
Phone
3132241222
Address
18100 MEYERS, DETROIT, MI 48235

Signing Officer

Name
Ricky Fountain
Title
Executive Director
Phone
3132241222
Signed
2024-05-15

Organization Details

Principal Officer
Ricky Fountain
Formed
2010
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
8

Preparer

Firm
Alan C Young & Associates Pc
Address
7310 WOODWARD AVE STE 740, DETROIT, MI 48202
Preparer
Alan C Young
Phone
3138737500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Office of early learning - program includes provider support, workforce innovation and systems and stakeholder alignment. Detroit schools guide: esd produced an improved online detroit schools guide, a more focused and robust resource that helps parents navigate detroit' education system. It contains key information about all district and charter schools in the city, as well as resources, tips, and guides for parents and students. Resource topics include: guides to selecting schools, tips for parent-teacher conferences, and college and career resources. There were over 1,500 new visitors to the website within the first 3 months of launching.

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IRS990/PayrollTaxesGrp/FundraisingAmt04171
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02928
IRS990/PayrollTaxesGrp/ProgramServicesAmt030597
IRS990/PayrollTaxesGrp/TotalAmt037696
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05857
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OFFICE OF EARLY LEARNING - PROGRAM INCLUDES PROVIDER SUPPORT, WORKFORCE INNOVATION AND SYSTEMS AND STAKEHOLDER ALIGNMENT. DETROIT SCHOOLS GUIDE: ESD PRODUCED AN IMPROVED ONLINE DETROIT SCHOOLS GUIDE, A MORE FOCUSED AND ROBUST RESOURCE THAT HELPS PARENTS NAVIGATE DETROIT' EDUCATION SYSTEM. IT CONTAINS KEY INFORMATION ABOUT ALL DISTRICT AND CHARTER SCHOOLS IN THE CITY, AS WELL AS RESOURCES, TIPS, AND GUIDES FOR PARENTS AND STUDENTS. RESOURCE TOPICS INCLUDE: GUIDES TO SELECTING SCHOOLS, TIPS FOR PARENT-TEACHER CONFERENCES, AND COLLEGE AND CAREER RESOURCES. THERE WERE OVER 1,500 NEW VISITORS TO THE WEBSITE WITHIN THE FIRST 3 MONTHS OF LAUNCHING.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0102255
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0753629
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0639703
IRS990/PYOtherRevenueAmt095555
IRS990/PYRevenuesLessExpensesAmt0-37251
IRS990/PYSalariesCompEmpBnftPaidAmt0246732
IRS990/PYTotalExpensesAmt0886435
IRS990/PYTotalRevenueAmt0849184
IRS990/ReconcilationRevenueExpnssAmt0-877966
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0753629
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01196362
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02420923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02956654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08664237
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0291021
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IRS990ScheduleA/PublicSupportCY170Pct00.73870
IRS990ScheduleA/PublicSupportPY170Pct00.67280
IRS990ScheduleA/PublicSupportTotal170Amt06400662
IRS990ScheduleA/SubstantialContributorsTotAmt02263575
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01336669
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0753629
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01196362
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02420923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02956654
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01718
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024784
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IRS990ScheduleD/RevenueSubtotalAmt01435869
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IRS990ScheduleD/TotalRevenuePerForm990Amt01435869
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE OF EARLY LEARNING - PROGRAM INCLUDES PROVIDER SUPPORT, WORKFORCE INNOVATION AND SYSTEMS AND STAKEHOLDER ALIGNMENT. DETROIT SCHOOLS GUIDE: ESD PRODUCED AN IMPROVED ONLINE DETROIT SCHOOLS GUIDE, A MORE FOCUSED AND ROBUST RESOURCE THAT HELPS PARENTS NAVIGATE DETROIT' EDUCATION SYSTEM. IT CONTAINS KEY INFORMATION ABOUT ALL DISTRICT AND CHARTER SCHOOLS IN THE CITY, AS WELL AS RESOURCES, TIPS, AND GUIDES FOR PARENTS AND STUDENTS. RESOURCE TOPICS INCLUDE: GUIDES TO SELECTING SCHOOLS, TIPS FOR PARENT-TEACHER CONFERENCES, AND COLLEGE AND CAREER RESOURCES. THERE WERE OVER 1,500 NEW VISITORS TO THE WEBSITE WITHIN THE FIRST 3 MONTHS OF LAUNCHING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND FORWARDED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2- IN THE CEC HANDBOOK IT STATES, "NO EMPLOYEE OR AGENT OF CEC SHALL PARTICIPATE IN THE SELECTION, AWARDING, OR ADMINISTERING OF PROCUREMENTS AND CONTRACTS, IF, TO HIS/HER KNOWLEDGE, A CONFLICT OF INTEREST, REAL OR APPARENT, EXISTS." EACH CEC EMPLOYEE AND BOARD MEMBER FILLS OUT A CONFLICT OF INTEREST FORM AS A PART OF THE ONBOARDING PROCESS AND ANNUALLY AT THE END OF THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0865093
IRS990/TotalAssetsGrp/BOYAmt01781011
IRS990/TotalAssetsGrp/EOYAmt0865093
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01336669
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt064165
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0185172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02064498
IRS990/TotalFunctionalExpensesGrp/TotalAmt02313835
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0237496
IRS990/TotalLiabilitiesEOYAmt0199544
IRS990/TotalLiabilitiesGrp/BOYAmt0237496
IRS990/TotalLiabilitiesGrp/EOYAmt0199544
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01543515
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0665549
IRS990/TotalOtherProgSrvcExpenseAmt0102255
IRS990/TotalProgramServiceExpensesAmt02064498
IRS990/TotalReportableCompFromOrgAmt0132917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01435869
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01781011
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0865093
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0CECDETROIT.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICKY FOUNTAIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03132241222
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY EDUCATION COMMISSION
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0274616034
ReturnHeader/Filer/PhoneNum03132241222
ReturnHeader/Filer/USAddress/AddressLine1Txt018100 MEYERS
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048235
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382463166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALAN C YOUNG & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07310 WOODWARD AVE STE 740
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DETROIT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048202
ReturnHeader/PreparerPersonGrp/PhoneNum03138737500
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN C YOUNG
ReturnHeader/ReturnTs02024-05-15T14:22:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICKY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOUNTAIN
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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