Civic Intelligence

Naifa Michigan

990 • Fiscal year 2018 • EIN 38-1605818

Jul 01, 2017 to Jun 30, 2018 • Filed on Aug 27, 2018

Organization ProfileWWW.NAIFAMICHIGAN.COM
PO Box 530Dewitt, MI 48820

(517) 668-3960

Siviq Scores

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

Liabilities / Assets

84th percentile

0.25x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

0.22x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$57,629

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 38.2% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

15th percentile

-22%

Faster asset growth than 15% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-9.7%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$133,404

Down $38,483 (-22%) from 2017

Net Assets

Down

$100,655

Down $28,945 (-22%) from 2017

Liabilities

Down

$32,749

Down $9,538 (-23%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin14th percentile

Revenue

Down

$151,017

Down $16,208 (-9.7%) from 2017

Expenses

Up

$179,962

Up $2,206 (+1.2%) from 2017

Net Income

Down

-$28,945

Down $18,414 (-175%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$300K$200K$100K$0-$100KAssets 2012: $232,747Liabilities 2012: $84,084Net Assets 2012: $148,6632012Assets 2013: $220,566Liabilities 2013: $84,988Net Assets 2013: $135,5782013Assets 2014: $207,537Liabilities 2014: $79,145Net Assets 2014: $128,3922014Assets 2015: $206,488Liabilities 2015: $54,535Net Assets 2015: $151,9532015Assets 2016: $186,937Liabilities 2016: $46,806Net Assets 2016: $140,1312016Assets 2017: $171,887Liabilities 2017: $42,287Net Assets 2017: $129,6002017Assets 2018: $133,404Liabilities 2018: $32,749Net Assets 2018: $100,6552018Assets 2019: $154,868Liabilities 2019: $31,744Net Assets 2019: $123,1242019Assets 2020: $123,345Liabilities 2020: $23,971Net Assets 2020: $99,3742020Assets 2021: $93,861Liabilities 2021: $28,587Net Assets 2021: $65,2742021Assets 2022: $76,775Liabilities 2022: $20,840Net Assets 2022: $55,9352022Assets 2023: $54,650Liabilities 2023: $25,182Net Assets 2023: $29,4682023Assets 2024: $32,775Liabilities 2024: $33,036Net Assets 2024: -$2612024

Highlighted filing

2018

Assets$133,404
Liabilities$32,749
Net Assets$100,655
Open 2018 Filing

Operations Trend

Revenue Growth28th percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $211,800Expenses 2012: $208,164Net Income 2012: $3,6362012Revenue 2013: $193,909Expenses 2013: $206,994Net Income 2013: -$13,0852013Revenue 2014: $193,925Expenses 2014: $201,111Net Income 2014: -$7,1862014Revenue 2015: $213,667Expenses 2015: $190,106Net Income 2015: $23,5612015Revenue 2016: $176,751Expenses 2016: $188,573Net Income 2016: -$11,8222016Revenue 2017: $167,225Expenses 2017: $177,756Net Income 2017: -$10,5312017Revenue 2018: $151,017Expenses 2018: $179,962Net Income 2018: -$28,9452018Revenue 2019: $197,508Expenses 2019: $175,039Net Income 2019: $22,4692019Revenue 2020: $108,958Expenses 2020: $114,428Net Income 2020: -$5,4702020Revenue 2021: $126,467Expenses 2021: $160,567Net Income 2021: -$34,1002021Revenue 2022: $145,956Expenses 2022: $154,116Net Income 2022: -$8,1602022Revenue 2023: $125,470Expenses 2023: $151,740Net Income 2023: -$26,2702023Revenue 2024: $91,912Expenses 2024: $121,570Net Income 2024: -$29,6582024

Highlighted filing

2018

Revenue$151,017
Expenses$179,962
Net Income-$28,945
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 27, 2018
Return Version
2017v2.3
Gross Receipts
$151,102
Mission and Program Overview

Mission

The mission of the association is to advocate for a positive legislative and regulatory environment, enhance business and professional skills and promote the ethical conduct of our members.

The mission of the association is to advocate for a positive legislative and regulatory environment.enhance business and professional skills and promote ethical conduct of our members

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$144,645$109,607▼ $35,038
Cash and Non-Interest-Bearing Accounts$4,377$0▼ $4,377
Accounts Receivable$1,537$1,395▼ $142
Prepaid Expenses and Deferred Charges$1,207$1,042▼ $165
Land, Buildings, and Equipment, Net$1,219$726▼ $493
Total Assets$171,887$133,404▼ $38,483
Other Assets Total$18,902$20,634▲ $1,732
Liabilities
Deferred Revenue$34,800$26,100▼ $8,700
Accounts Payable and Accrued Expenses$7,487$6,649▼ $838
Total Liabilities$42,287$32,749▼ $9,538
Net Assets / Fund Balance
Permanently Rstr Net Assets$80,896$57,907▼ $22,989
Unrestricted Net Assets$48,704$42,748▼ $5,956
Total Net Assets Fund Balance$129,600$100,655▼ $28,945
Total Liabilities and Net Assets / Fund Balance$171,887$133,404▼ $38,483

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$726$2,614$3,340
Other Assets Org$20,634--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay HarlessExecutive DirectorFT$55,810$1,819$57,629

Board Members and Trustees

NameTitle
Mark a StraatNAT'L COMM CHAIR
Benjamin a C FisherImm Past President
James G FuerstenauPresident
Gregory KreinerPresident-elect
Larry G JohnsonRegional Vice President
Glenn S NewlinSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$103,738
Program Service Revenue
$41,412
Investment Income
$198
Other Revenue
$5,669
Change in Net Assets
$-28,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,980
Salaries, Compensation, and Employee Benefits$66,982
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$61,044
Current Officers, Directors, Trustees, and Key Employees---$57,629
Fees for Services Lobbying---$20,101
Occupancy---$5,710
Payroll Taxes---$4,669
Insurance---$4,420
Fees for Services Accounting---$4,392
Travel---$4,116
Office Expenses---$4,053
Pension Plan Contributions---$2,494
Other Employee Benefits---$2,190
All Other Expenses---$763
Other Expenses---$565
Depreciation Depletion---$493
Total Functional Expenses$0$0$0$179,962
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
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
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, Part VI, Section A, Line 6

“The association has approximately 663 members who pay dues to the association. The association does not have stockholders.”

Form 990, Part VI, Section B, Line 11B

“Forms 990 & 990-t are reviewed by the executive director and secretary-treasurer before being signed by the secretary-treasurer.”

Form 990, Part VI, Section B, Line 12C

“Each member of the governing body is required to sign a conflict of interest statement annually.”

Form 990, Part VI, Section B, Line 15

“Executive director compensation is reviewed and approved by the governing board annually. This review includes informal comparability data, as well as review by the association's cpa. The review process is documented in approved board minutes.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are made available to the public through request via the website, by telephone or in person at the business office.”

Filing and Contact Details

Filer

Filer Name
Naifa-michigan
EIN
38-1605818
Phone
5176683960
Address
PO BOX 530, DEWITT, MI 48820

Signing Officer

Name
Glenn S Newlin
Title
Secretary-treasurer
Phone
5172651241
Signed
2018-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James G Guerstenau
Formed
1929
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
0

Preparer

Firm
William E Boss & Associates Pc
Address
735 W LAKE LANSING ROAD SUITE 200, EAST LANSING, MI 48823
Preparer
William E Boss CPA
Phone
5173339546
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The association did not change either its oversight process or selection process during the tax year.”

Raw XML Appendix367 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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IRS990/Desc0PAGE 9,PART VIII, LINE 2A - CONVENTIONS:THE ASSOCIATION CONDUCTS VARIOUS CONVENTIONS, CLASSES, AND SEMINARS FOR MEMBERS WHICH PROVIDE A PRODUCTIVE ENVIRONMENT TO ADVANCE THE GENERAL PURPOSE OF THE ASSOCIATION. THE CONVENTIONS, CLASSES, AND SEMINARS ARE AVAILABLE TO THE ENTIRE MEMBERSHIP OF 663 MEMBERS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KAY HARLESS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt057629
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS APPROXIMATELY 663 MEMBERS WHO PAY DUES TO THE ASSOCIATION. THE ASSOCIATION DOES NOT HAVE STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORMS 990 & 990-T ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND SECRETARY-TREASURER BEFORE BEING SIGNED BY THE SECRETARY-TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER OF THE GOVERNING BODY IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED AND APPROVED BY THE GOVERNING BOARD ANNUALLY. THIS REVIEW INCLUDES INFORMAL COMPARABILITY DATA, AS WELL AS REVIEW BY THE ASSOCIATION'S CPA. THE REVIEW PROCESS IS DOCUMENTED IN APPROVED BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH REQUEST VIA THE WEBSITE, BY TELEPHONE OR IN PERSON AT THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0171887
IRS990/TotalAssetsEOYAmt0133404
IRS990/TotalAssetsGrp/BOYAmt0171887
IRS990/TotalAssetsGrp/EOYAmt0133404
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0103738
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179962
IRS990/TotalGrossUBIAmt02383
IRS990/TotalLiabilitiesBOYAmt042287
IRS990/TotalLiabilitiesEOYAmt032749
IRS990/TotalLiabilitiesGrp/BOYAmt042287
IRS990/TotalLiabilitiesGrp/EOYAmt032749
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129600
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100655
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt041412
IRS990/TotalReportableCompFromOrgAmt057629
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt044896
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151017
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02383
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0171887
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133404
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04116
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt048704
IRS990/UnrestrictedNetAssetsGrp/EOYAmt042748
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0725 BROOKSIDE DR
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048917
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.NAIFAMICHIGAN.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENN S NEWLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05172651241
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAIFA-MICHIGAN
ReturnHeader/Filer/BusinessNameControlTxt0NAIF
ReturnHeader/Filer/EIN0381605818
ReturnHeader/Filer/PhoneNum05176683960
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 530
ReturnHeader/Filer/USAddress/CityNm0DEWITT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048820
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA432C3FDF9EE13A84ED9C81225A6A75CF57D969
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DA432C3FDF9EE13A84ED9C81225A6A75CF57D969
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.56.107.198
ReturnHeader/FilingSecurityInformation/IPDt02018-08-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm021:00:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383615356
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAM E BOSS & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0735 W LAKE LANSING ROAD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048823
ReturnHeader/PreparerPersonGrp/PhoneNum05173339546
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM E BOSS CPA
ReturnHeader/ReturnTs02018-09-07T08:25:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,404
Liabilities
$32,749
Net assets
$100,655
Revenue
$151,017
Expenses
$179,962
Net income
-$28,945
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.00$0.92$1.22$0.30
2023Detailed filing. Detailed filing data is available for this year.$0.55$0.25$0.29$1.25$1.52$0.26
2022Detailed filing. Detailed filing data is available for this year.$0.77$0.21$0.56$1.46$1.54$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.29$0.65$1.26$1.61$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.24$0.99$1.09$1.14$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.55$0.32$1.23$1.98$1.75$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.33$0.33$1.01$1.51$1.80$0.29
2017Detailed filing. Detailed filing data is available for this year.$1.72$0.42$1.30$1.67$1.78$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.47$1.40$1.77$1.89$0.12
2015Detailed filing. Detailed filing data is available for this year.$2.06$0.55$1.52$2.14$1.90$0.24
2014Summary only. Only limited summary data is available for this year.$2.08$0.79$1.28$1.94$2.01$0.07
2013Summary only. Only limited summary data is available for this year.$2.21$0.85$1.36$1.94$2.07$0.13
2012Summary only. Only limited summary data is available for this year.$2.33$0.84$1.49$2.12$2.08$0.04