Civic Intelligence

Vocational Independence Program Vip

990 • Fiscal year 2015 • EIN 38-1558541

Oct 01, 2014 to Sep 30, 2015 • Filed on Jan 15, 2016

G-5069 Van Slyke RoadFlint, MI 48507

(810) 238-3671

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

54th percentile

3.9%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

71st percentile

$105,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

63rd percentile

4.7%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

4.0%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,614,770

Up $117,281 (+4.7%) from 2014

Net Assets

Up

$2,567,729

Up $112,882 (+4.6%) from 2014

Liabilities

Up

$47,041

Up $4,399 (+10%) from 2014

Revenue

Up

$2,908,127

Up $112,297 (+4.0%) from 2014

Expenses

Up

$2,795,242

Up $152,685 (+5.8%) from 2014

Net Income

Down

$112,885

Down $40,388 (-26%) from 2014

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: $3,381,269Liabilities 2010: $17,572Net Assets 2010: $3,363,6972010Assets 2011: $2,030,796Liabilities 2011: $24,722Net Assets 2011: $2,006,0742011Assets 2012: $2,161,399Liabilities 2012: $42,002Net Assets 2012: $2,119,3972012Assets 2013: $2,368,661Liabilities 2013: $67,087Net Assets 2013: $2,301,5742013Assets 2014: $2,497,489Liabilities 2014: $42,642Net Assets 2014: $2,454,8472014Assets 2015: $2,614,770Liabilities 2015: $47,041Net Assets 2015: $2,567,7292015Assets 2016: $2,713,695Liabilities 2016: $37,037Net Assets 2016: $2,676,6582016Assets 2017: $2,670,935Liabilities 2017: $27,501Net Assets 2017: $2,643,4342017Assets 2018: $2,748,217Liabilities 2018: $249,141Net Assets 2018: $2,499,0762018Assets 2019: $4,234,181Liabilities 2019: $53,005Net Assets 2019: $4,181,1762019Assets 2020: $4,449,628Liabilities 2020: $379,753Net Assets 2020: $4,069,8752020Assets 2021: $4,332,259Liabilities 2021: $26,276Net Assets 2021: $4,305,9832021Assets 2022: $3,224,287Liabilities 2022: $51,847Net Assets 2022: $3,172,4402022Assets 2023: $3,244,059Liabilities 2023: $54,656Net Assets 2023: $3,189,4032023Assets 2024: $3,620,875Liabilities 2024: $74,269Net Assets 2024: $3,546,6062024

Highlighted filing

2015

Assets$2,614,770
Liabilities$47,041
Net Assets$2,567,729

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,562,9552010Expenses 2011: $2,462,0382011Revenue 2012: $2,479,649Expenses 2012: $2,369,625Net Income 2012: $110,0242012Revenue 2013: $2,846,632Expenses 2013: $2,664,455Net Income 2013: $182,1772013Revenue 2014: $2,795,830Expenses 2014: $2,642,557Net Income 2014: $153,2732014Revenue 2015: $2,908,127Expenses 2015: $2,795,242Net Income 2015: $112,8852015Revenue 2016: $2,854,142Expenses 2016: $2,745,213Net Income 2016: $108,9292016Revenue 2017: $2,650,409Expenses 2017: $2,683,633Net Income 2017: -$33,2242017Revenue 2018: $1,551,422Expenses 2018: $1,676,956Net Income 2018: -$125,5342018Revenue 2019: $1,225,587Expenses 2019: $1,440,265Net Income 2019: -$214,6782019Revenue 2020: $1,267,909Expenses 2020: $1,524,249Net Income 2020: -$256,3402020Revenue 2021: $505,545Expenses 2021: $710,116Net Income 2021: -$204,5712021Revenue 2022: $176,763Expenses 2022: $806,555Net Income 2022: -$629,7922022Revenue 2023: $539,129Expenses 2023: $713,914Net Income 2023: -$174,7852023Revenue 2024: $539,301Expenses 2024: $786,602Net Income 2024: -$247,3012024

Highlighted filing

2015

Revenue$2,908,127
Expenses$2,795,242
Net Income$112,885
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$2,908,127
Mission and Program Overview

Mission

The mission of vocational independence program, inc. (vip) is to support choice driven community focused services, while improving the lives of persons with disabilities, through vocational and personal skill development.

Developmentally disabled program

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,371,058$1,423,837▲ $52,779
Cash and Non-Interest-Bearing Accounts$648,828$557,768▼ $91,060
Land, Buildings, and Equipment, Net$264,132$305,116▲ $40,984
Accounts Receivable$91,316$164,780▲ $73,464
Other Notes and Loans Receivable, Net$114,317$163,269▲ $48,952
Prepaid Expenses and Deferred Charges$7,838--
Total Assets$2,497,489$2,614,770▲ $117,281
Liabilities
Accounts Payable and Accrued Expenses$42,642$47,041▲ $4,399
Total Liabilities$42,642$47,041▲ $4,399
Net Assets / Fund Balance
Unrestricted Net Assets$2,454,847$2,567,729▲ $112,882
Total Net Assets Fund Balance$2,454,847$2,567,729▲ $112,882
Total Liabilities and Net Assets / Fund Balance$2,497,489$2,614,770▲ $117,281

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,022,775-$1,022,775
Equipment$221,441-$221,441
Other Land Buildings$126,866-$126,866
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Max GalanterExec DirectorFT$105,000$105,000

Board Members and Trustees

NameTitle
Joe Kendall1st Past President
Jerry RagsdaleDirector
Joe KendallDirector
John MontoothDirector
Lori McleanDirector
Michael TheileDirector
Shirley SchaschlDirector
Jerry RagsdalePres
Terry PfaffSecretary
Terry PfaffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,021
Program Service Revenue
$1,642,481
Investment Income
$17,609
Other Revenue
$1,220,016
All Other Contributions
$28,021
Change in Net Assets
$112,885
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,479,871
Salaries, Compensation, and Employee Benefits$1,315,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$1,025,635$0$0$1,025,635
Other Salaries and Wages$804,220$57,442$0$861,662
Occupancy$264,042$0$0$264,042
Other Employee Benefits$182,269$36,804$0$219,073
Current Officers, Directors, Trustees, and Key Employees$0$105,000$0$105,000
Fees for Services Management$100,625$0$0$100,625
Payroll Taxes$83,682$16,897$0$100,579
Depreciation Depletion$32,226$0$0$32,226
Pension Plan Contributions$24,175$4,882$0$29,057
Information Technology$12,184$0$0$12,184
Fees for Services Accounting$0$10,900$0$10,900
Office Expenses$8,515$0$0$8,515
Conferences and Meetings$2,340$0$0$2,340
Advertising$1,023$0$0$1,023
Other Expenses$900$0$0$900
Total Functional Expenses$2,562,775$232,467$0$2,795,242
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

Filer Name
Vocational Independence Program Inc
EIN
38-1558541
Phone
8102383671
Address
G-5069 VAN SLYKE ROAD, FLINT, MI 48507

Signing Officer

Name
Max Galanter
Title
Executive Director
Phone
8102383671
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Max Galanter
Formed
1968
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
178
Volunteers
10

Preparer

Firm
Walker June Calhoun CPA's PC
Address
1200 CREEKWOOD TRAIL, BURTON, MI 48509
Preparer
Robin R June
Phone
8107435000
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

Oversight by Board of Directors

Pt VI, Line 6

Members

Pt VI, Line 7A

Members

Pt VI, Line 11B

Through e-mail

Pt VI, Line 12C

At board meeting

Pt VI, Line 15A

Outside sources

Pt VI, Line 15B

Other similar positions in the area and outside sources

Form 990, Part IX, Line 24F

Bingo expenses 639491. 639491. 0. 0. Supplies 371537. 371537. 0. 0. Security 14021. 14021. Service charges 586. 586. 0. 0.

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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt057442
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0804220
IRS990/OtherSalariesAndWagesGrp/TotalAmt0861662
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0114317
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0163269
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016897
IRS990/PayrollTaxesGrp/ProgramServicesAmt083682
IRS990/PayrollTaxesGrp/TotalAmt0100579
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04882
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024175
IRS990/PensionPlanContributionsGrp/TotalAmt029057
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07838
IRS990/PrincipalOfficerNm0MAX GALANTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0WORKSHOP & PROG
IRS990/ProgramServiceRevenueGrp/Desc1JOINT EXPENSE REIMBURSEMENT
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01588481
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154000
IRS990/ProgSrvcAccomActy2Grp/Desc0SPECIAL PROGRAMS-WORKSHOP CLIENTS ARE INVOLVED IN THE PRODUCTION, ASSEMBLY AND PRODUCT MANUFACTURING IN ADDITION TO SOCIAL SKILL DEVELOPMENT
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01312276
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01370480
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt030444
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt018409
IRS990/PYOtherExpensesAmt01322361
IRS990/PYOtherRevenueAmt01173455
IRS990/PYProgramServiceRevenueAmt01573522
IRS990/PYRevenuesLessExpensesAmt0153273
IRS990/PYSalariesCompEmpBnftPaidAmt01320196
IRS990/PYTotalExpensesAmt02642557
IRS990/PYTotalRevenueAmt02795830
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0112885
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01537647
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01371058
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01423837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01573522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01622703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01556859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02214512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01556859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08524455
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018409
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt056960
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt030095
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0132674
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98470
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.98170
IRS990ScheduleA/PublicSupportTotal170Amt08524455
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01573522
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01622703
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01556859
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02214512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01556859
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08524455
IRS990ScheduleA/TotalSupportAmt08657129
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01022775
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01022775
IRS990ScheduleD/EquipmentGrp/BookValueAmt0221441
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0221441
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0126866
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0126866
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01371082
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Oversight by Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Through e-mail
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4At board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Outside sources
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other similar positions in the area and outside sources
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BINGO EXPENSES 639491. 639491. 0. 0. SUPPLIES 371537. 371537. 0. 0. SECURITY 14021. 14021. SERVICE CHARGES 586. 586. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02497489
IRS990/TotalAssetsEOYAmt02614770
IRS990/TotalAssetsGrp/BOYAmt02497489
IRS990/TotalAssetsGrp/EOYAmt02614770
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028021
IRS990/TotalEmployeeCnt0178
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0232467
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02562775
IRS990/TotalFunctionalExpensesGrp/TotalAmt02795242
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042642
IRS990/TotalLiabilitiesEOYAmt047041
IRS990/TotalLiabilitiesGrp/BOYAmt042642
IRS990/TotalLiabilitiesGrp/EOYAmt047041
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02454847
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02567729
IRS990/TotalProgramServiceExpensesAmt02562775
IRS990/TotalProgramServiceRevenueAmt01642481
IRS990/TotalReportableCompFromOrgAmt0105000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02880106
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02908127
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02497489
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02614770

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.62$0.07$3.55$0.54$0.79$0.25
2023Detailed filing. Detailed filing data is available for this year.$3.24$0.05$3.19$0.54$0.71$0.17
2022Detailed filing. Detailed filing data is available for this year.$3.22$0.05$3.17$0.18$0.81$0.63
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.03$4.31$0.51$0.71$0.20
2020Detailed filing. Detailed filing data is available for this year.$4.45$0.38$4.07$1.27$1.52$0.26
2019Detailed filing. Detailed filing data is available for this year.$4.23$0.05$4.18$1.23$1.44$0.21
2018Detailed filing. Detailed filing data is available for this year.$2.75$0.25$2.50$1.55$1.68$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.67$0.03$2.64$2.65$2.68$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.71$0.04$2.68$2.85$2.75$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.61$0.05$2.57$2.91$2.80$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.50$0.04$2.45$2.80$2.64$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.07$2.30$2.85$2.66$0.18
2012Summary only. Only limited summary data is available for this year.$2.16$0.04$2.12$2.48$2.37$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.02$2.01$2.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.02$3.36$2.56