Civic Intelligence

First Ward Community Service

990 • Fiscal year 2019 • EIN 38-1367311

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 01, 2021

1410 N 12th StreetSaginaw, MI 48601

(989) 753-0411

Siviq Scores

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

Liabilities / Assets

58th percentile

0.06x

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

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

Liabilities / Revenue

50th percentile

0.03x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

50th percentile

3.7%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

66th percentile

$50,471

Higher top officer pay than 66% of similar nonprofits.

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

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

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

66th percentile

14%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Up

$402,858

Up $49,658 (+14%) from 2018

Net Assets

Up

$379,189

Up $41,738 (+12%) from 2018

Liabilities

Up

$23,669

Up $7,920 (+50%) from 2018

Revenue

Up

$841,122

Up $104,520 (+14%) from 2018

Expenses

Up

$809,618

Up $7,716 (+1.0%) from 2018

Net Income

Up

$31,504

Up $96,804 (+148%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $417,042Liabilities 2010: $17,039Net Assets 2010: $400,0032010Assets 2011: $656,497Liabilities 2011: $9,360Net Assets 2011: $647,1372011Assets 2012: $578,396Liabilities 2012: $12,264Net Assets 2012: $566,1322012Assets 2013: $605,140Liabilities 2013: $16,163Net Assets 2013: $588,9772013Assets 2014: $697,762Liabilities 2014: $10,075Net Assets 2014: $687,6872014Assets 2015: $534,275Liabilities 2015: $11,040Net Assets 2015: $523,2352015Assets 2016: $536,969Liabilities 2016: $11,354Net Assets 2016: $525,6152016Assets 2017: $434,928Liabilities 2017: $16,745Net Assets 2017: $418,1832017Assets 2018: $353,200Liabilities 2018: $15,749Net Assets 2018: $337,4512018Assets 2019: $402,858Liabilities 2019: $23,669Net Assets 2019: $379,1892019Assets 2020: $389,546Liabilities 2020: $28,929Net Assets 2020: $360,6172020Assets 2021: $375,795Liabilities 2021: $77,251Net Assets 2021: $298,5442021Assets 2022: $513,162Liabilities 2022: $67,951Net Assets 2022: $445,2112022Assets 2023: $516,283Liabilities 2023: $61,381Net Assets 2023: $454,9022023Assets 2024: $1,402,958Liabilities 2024: $544,094Net Assets 2024: $858,8642024

Highlighted filing

2019

Assets$402,858
Liabilities$23,669
Net Assets$379,189

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $756,5422010Revenue 2011: $962,995Expenses 2011: $710,161Net Income 2011: $252,8342011Expenses 2012: $901,7082012Revenue 2013: $911,687Expenses 2013: $902,687Net Income 2013: $9,0002013Revenue 2014: $931,005Expenses 2014: $834,809Net Income 2014: $96,1962014Revenue 2015: $644,532Expenses 2015: $799,588Net Income 2015: -$155,0562015Revenue 2016: $828,596Expenses 2016: $764,334Net Income 2016: $64,2622016Revenue 2017: $652,644Expenses 2017: $771,501Net Income 2017: -$118,8572017Revenue 2018: $736,602Expenses 2018: $801,902Net Income 2018: -$65,3002018Revenue 2019: $841,122Expenses 2019: $809,618Net Income 2019: $31,5042019Revenue 2020: $510,552Expenses 2020: $532,764Net Income 2020: -$22,2122020Revenue 2021: $854,010Expenses 2021: $904,951Net Income 2021: -$50,9412021Revenue 2022: $1,108,366Expenses 2022: $946,482Net Income 2022: $161,8842022Revenue 2023: $1,029,461Expenses 2023: $1,019,770Net Income 2023: $9,6912023Revenue 2024: $1,459,467Expenses 2024: $1,232,923Net Income 2024: $226,5442024

Highlighted filing

2019

Revenue$841,122
Expenses$809,618
Net Income$31,504
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 1, 2021
Return Version
2019v5.0
Gross Receipts
$863,159
Mission and Program Overview

Mission

The mission of first ward community service is to positively influence the lives of people in our community, by focusing on low-moderate income families and seniors. We address social and behavioral needs to change the environment. We provide prevention education and recreation, which improves quality of life and promotes healthy living. Our mission is funded through fund development, foundations, individuals, federal, state and local financial institutions and special events. The key to our success is collaborating with community partners to optimize programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$139,923$137,766▼ $2,157
Cash and Non-Interest-Bearing Accounts$53,925$117,834▲ $63,909
Investments in Publicly Traded Securities$109,776$103,277▼ $6,499
Accounts Receivable$22,778$34,735▲ $11,957
Pledges and Grants Receivable$5,000--
Prepaid Expenses and Deferred Charges$5,514$4,905▼ $609
Savings and Temporary Cash Investments$16,284$4,341▼ $11,943
Total Assets$353,200$402,858▲ $49,658
Liabilities
Accounts Payable and Accrued Expenses$15,749$23,669▲ $7,920
Total Liabilities$15,749$23,669▲ $7,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$304,411$262,603▼ $41,808
Net Assets With Donor Restrictions$33,040$116,586▲ $83,546
Total Net Assets Fund Balance$337,451$379,189▲ $41,738
Total Liabilities and Net Assets / Fund Balance$353,200$402,858▲ $49,658

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,915$1,675,713$1,679,628
Other Land Buildings$16,186$343,889$360,075
Equipment$36,230$302,128$338,358
Land$77,874-$77,874
Leasehold Improvements$3,561$17,253$20,814

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$114,488-▲ $20,215$28,500$105,039
2018$139,316-▼ $7,414$16,515$114,488
2017$127,891-▲ $17,759$4,999$139,316
2016$193,982-▲ $13,825$79,105$127,891
2015$206,954-▼ $2,221$10,751$193,982
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle McgregorExecutive DiFT$50,471$50,471
Louis StephensCFOFT$32,580$32,580

Board Members and Trustees

NameTitle
Bob JohnsonChairperson
Alvernis L JohnsonVice Chairpe
Cindy MorleyDirector
Louis BookerDirector
Patricia Franklin-lindseyDirector
Teresa E StittDirector
Yvonne D BrantleyDirector
Demond TibbsSecretary
Alexis ThomasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$816,655
Program Service Revenue
$1,495
Investment Income
$9,981
Other Revenue
$12,991
All Other Contributions
$237,636
Change in Net Assets
$31,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$839,958
Revenue Not Reported on Financial Statements
$1,164
Revenue Not Reported on Form 990
$14,705
Total Revenue per Audited Statements
$854,663
Total Revenue per Form 990
$841,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$467,393
Other Expenses$342,225
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$314,407$27,030-$341,437
Current Officers, Directors, Trustees, and Key Employees$46,742$36,309-$83,051
Office Expenses$52,667$13,624-$66,291
Occupancy$52,346$5,550-$57,896
Payroll Taxes$38,005$3,531-$41,536
Fees for Services Other$26,894$748-$27,642
Insurance$20,986$2,333-$23,319
Conferences and Meetings$21,498$420-$21,918
Fees for Services Accounting-$19,648-$19,648
Other Expenses$12,743$4,968-$17,711
Travel$6,600$4,972-$11,572
Depreciation Depletion$9,501$1,056-$10,557
All Other Expenses$-433$5,052-$4,619
Pension Plan Contributions-$1,369-$1,369
Advertising-$1,215-$1,215
Fees for Service Investment Mgmnt Fees-$1,164-$1,164
Total Functional Expenses$653,992$155,626$0$809,618

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$812,925
Total Expenses per Form 990$809,618
Expenses per Audited Statements$808,454
Expenses Not Reported on Form 990$4,471
Expenses Not Reported on Financial Statements$1,164
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,471
Fundraising Gross Income$3,008
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
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
Yes
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

The executive director and cfo review the form 990 before the return is filed.

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

Board members abstain from voting when there is a conflict of interest.

Form 990, Page 6, Part VI, Line 15A

Board submits annual review form to executive committee and then after discussion compensation is set based on performance.

Form 990, Page 6, Part VI, Line 15B

The executive director does an annual review to determine compensation for other employees.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First Ward Community Service
EIN
38-1367311
Phone
9897530411
Address
1410 N 12TH STREET, SAGINAW, MI 48601

Signing Officer

Name
Michelle Mcgregor
Title
Executive Director
Phone
9897530411
Signed
2021-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Mcgregor
Formed
1935
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
77
Volunteers
274

Preparer

Firm
Yeo & Yeo Pc
Address
PO BOX 3275, SAGINAW, MI 48605
Preparer
Brian R Dixon
Phone
9897939830
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of first ward community service is to positively influence the lives of people in our community, by focusing on low-moderate income families and seniors. We address social and behavioral needs to change the environment. We provide prevention education and recreation, which improves quality of life and promotes healthy living. Our mission is funded through fund development, foundations, individuals, federal, state and local financial institutions and special events. The key to our success is collaborating with community partners to optimize programs.

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

Family support and education for youth in k-12th grade provides weekly life skills(boys scout and girl scouts) training, character education, drug and violence prevention education, career exploration, recreation, arts, academic support and community service. This program guides and supports youth in becoming responsible adults. A countywide youth development after-school and summer program whose goal it is to enhance and expand the number and variety of programs serving youth in k-12th grade and increase the number of youth who do not have access to positive opportunities in safe environments. Lacer provides a comprehensive approach to after-school learning. Literacy arts cultural enrichment and recreation (lacer) students select between a multitude of offerings from the five categories of lacer. Literacy: homework assistance, tutoring with a focus on science technology engineering and mathematics (stem), read program, and other academic activities that engage and enhance learning. Arts: fine arts, performance arts, creative writing, and creative designs. Cultural: multicultural, cross-cultural & intercultural games, activities, field trips and special events. Enrichment: life skills, leadership development, evidence-based character and prevention education. Recreation: organized sports, physical activity, field trips, sports camps, and mhsaa official training. Hire (helping individuals reach excellence), goal is creating successful student leaders through intense engagement in academic preparedness, exposure to stem careers, college tours and employer visits. Youth work towards strengthening their soft skills, interviewing skills, and leadership development.

Form 990, Part XI, Line 9

Fundraising expense 4,471 fundraising expense -4,471

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment fund consists of funds designated by the board. The endowment fund can be used at their discrestion to fund operations or for agency programs.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expense 4,471

Schedule D, Page 4, Part XII, Line 2D

Fundraising expense 4,471

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IRS990/MissionDesc0THE MISSION OF FIRST WARD COMMUNITY SERVICE IS TO POSITIVELY INFLUENCE THE LIVES OF PEOPLE IN OUR COMMUNITY, BY FOCUSING ON LOW-MODERATE INCOME FAMILIES AND SENIORS. WE ADDRESS SOCIAL AND BEHAVIORAL NEEDS TO CHANGE THE ENVIRONMENT. WE PROVIDE PREVENTION EDUCATION AND RECREATION, WHICH IMPROVES QUALITY OF LIFE AND PROMOTES HEALTHY LIVING. OUR MISSION IS FUNDED THROUGH FUND DEVELOPMENT, FOUNDATIONS, INDIVIDUALS, FEDERAL, STATE AND LOCAL FINANCIAL INSTITUTIONS AND SPECIAL EVENTS. THE KEY TO OUR SUCCESS IS COLLABORATING WITH COMMUNITY PARTNERS TO OPTIMIZE PROGRAMS.
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IRS990/PrincipalOfficerNm0MICHELLE MCGREGOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUBSTANCE ABUSE PREVENTION PROGRAM IS A MODEL IN WHICH 80% OF PROGRAM YOUTH MAINTAINED A ZERO TOLERANCE FOR ALCOHOL, TOBACCO AND OTHER DRUGS (ATOD). YOUTH ATTAINED THE ABILITY TO RECOGNIZE AND EVALUATE THE DANGERS OF SUBSTANCE ABUSE ON THEIR HEALTH, STABILITY, SOCIAL AND ACADEMIC PERFORMANCE. PROGRAM YOUTH GAIN AWARENESS OF THE CONNECTION OF SUBSTANCE ABUSE INVOLVEMENT AND CONFLICTS WITH LAW ENFORCEMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0200135
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY SUPPORT AND EDUCATION FOR YOUTH IN K-12TH GRADE PROVIDES WEEKLY LIFE SKILLS(BOYS SCOUT AND GIRL SCOUTS) TRAINING, CHARACTER EDUCATION, DRUG AND VIOLENCE PREVENTION EDUCATION, CAREER EXPLORATION, RECREATION, ARTS, ACADEMIC SUPPORT AND COMMUNITY SERVICE. THIS PROGRAM GUIDES AND SUPPORTS YOUTH IN BECOMING RESPONSIBLE ADULTS. A COUNTYWIDE YOUTH DEVELOPMENT AFTER-SCHOOL AND SUMMER PROGRAM WHOSE GOAL IT IS TO ENHANCE AND EXPAND THE NUMBER AND VARIETY OF PROGRAMS SERVING YOUTH IN K-12TH GRADE AND INCREASE THE NUMBER OF YOUTH WHO DO NOT HAVE ACCESS TO POSITIVE OPPORTUNITIES IN SAFE ENVIRONMENTS. LACER PROVIDES A COMPREHENSIVE APPROACH TO AFTER-SCHOOL LEARNING. LITERACY ARTS CULTURAL ENRICHMENT AND RECREATION (LACER) STUDENTS SELECT BETWEEN A MULTITUDE OF OFFERINGS FROM THE FIVE CATEGORIES OF LACER. LITERACY: HOMEWORK ASSISTANCE, TUTORING WITH A FOCUS ON SCIENCE TECHNOLOGY ENGINEERING AND MATHEMATICS (STEM), READ PROGRAM, AND OTHER ACADEMIC ACTIVITIES THAT ENGAGE AND ENHANCE LEARNING. ARTS: FINE ARTS, PERFORMANCE ARTS, CREATIVE WRITING, AND CREATIVE DESIGNS. CULTURAL: MULTICULTURAL, CROSS-CULTURAL & INTERCULTURAL GAMES, ACTIVITIES, FIELD TRIPS AND SPECIAL EVENTS. ENRICHMENT: LIFE SKILLS, LEADERSHIP DEVELOPMENT, EVIDENCE-BASED CHARACTER AND PREVENTION EDUCATION. RECREATION: ORGANIZED SPORTS, PHYSICAL ACTIVITY, FIELD TRIPS, SPORTS CAMPS, AND MHSAA OFFICIAL TRAINING. HIRE (HELPING INDIVIDUALS REACH EXCELLENCE), GOAL IS CREATING SUCCESSFUL STUDENT LEADERS THROUGH INTENSE ENGAGEMENT IN ACADEMIC PREPAREDNESS, EXPOSURE TO STEM CAREERS, COLLEGE TOURS AND EMPLOYER VISITS. YOUTH WORK TOWARDS STRENGTHENING THEIR SOFT SKILLS, INTERVIEWING SKILLS, AND LEADERSHIP DEVELOPMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0352147
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01495
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0722352
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IRS990/PYInvestmentIncomeAmt08057
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IRS990/PYOtherRevenueAmt03300
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IRS990/ReconcilationRevenueExpnssAmt031504
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016284
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04341
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 20,687
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0722352
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0638325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0816961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0507075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03501368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03512
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02770
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02972
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02916
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt015199
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08716
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06323
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017759
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013825
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0338358
IRS990ScheduleD/ExpensesNotReportedAmt04471
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01164
IRS990ScheduleD/ExpensesSubtotalAmt0808454
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01164
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01164
IRS990ScheduleD/LandGrp/BookValueAmt077874
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt077874
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03561

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.54$0.86$1.46$1.23$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.06$0.45$1.03$1.02$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.07$0.45$1.11$0.95$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.08$0.30$0.85$0.90$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.03$0.36$0.51$0.53$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.40$0.02$0.38$0.84$0.81$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.02$0.34$0.74$0.80$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.02$0.42$0.65$0.77$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.01$0.53$0.83$0.76$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.01$0.52$0.64$0.80$0.16
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.01$0.69$0.93$0.83$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.61$0.02$0.59$0.91$0.90$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.01$0.57$0.90
2011Summary only. Only limited summary data is available for this year.$0.66$0.01$0.65$0.96$0.71$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.02$0.40$0.76
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $500k-$1M nonprofits