Civic Intelligence

Prosecuting Attorneys Association of Michigan

990 • Fiscal year 2022 • EIN 38-1915327

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 14, 2022

116 W Ottawa St Suite 200Lansing, MI 48913

(517) 334-6060

Siviq Scores

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

Liabilities / Assets

68th percentile

0.20x

Higher debt load relative to assets than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

52nd percentile

7.8%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

85th percentile

$158,123

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

56th percentile

3.8%

Faster asset growth than 56% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-11%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,376,763

Up $124,815 (+3.8%) from 2021

Net Assets

Up

$2,702,837

Up $32,648 (+1.2%) from 2021

Liabilities

Up

$673,926

Up $92,167 (+16%) from 2021

Revenue

Down

$3,605,949

Down $429,702 (-11%) from 2021

Expenses

Down

$3,324,982

Down $1,158,269 (-26%) from 2021

Net Income

Up

$280,967

Up $728,567 (+163%) from 2021

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 2011: $2,138,597Liabilities 2011: $478,238Net Assets 2011: $1,660,3592011Assets 2012: $2,508,139Liabilities 2012: $549,047Net Assets 2012: $1,959,0922012Assets 2013: $2,569,272Liabilities 2013: $463,735Net Assets 2013: $2,105,5372013Assets 2014: $2,589,553Liabilities 2014: $536,281Net Assets 2014: $2,053,2722014Assets 2015: $2,462,651Liabilities 2015: $452,079Net Assets 2015: $2,010,5722015Assets 2016: $2,760,160Liabilities 2016: $594,684Net Assets 2016: $2,165,4762016Assets 2017: $3,037,512Liabilities 2017: $646,583Net Assets 2017: $2,390,9292017Assets 2018: $3,209,798Liabilities 2018: $649,829Net Assets 2018: $2,559,9692018Assets 2019: $3,430,940Liabilities 2019: $658,438Net Assets 2019: $2,772,5022019Assets 2020: $3,658,517Liabilities 2020: $663,498Net Assets 2020: $2,995,0192020Assets 2021: $3,251,948Liabilities 2021: $581,759Net Assets 2021: $2,670,1892021Assets 2022: $3,376,763Liabilities 2022: $673,926Net Assets 2022: $2,702,8372022Assets 2023: $3,513,353Liabilities 2023: $537,527Net Assets 2023: $2,975,8262023Assets 2024: $4,429,563Liabilities 2024: $718,088Net Assets 2024: $3,711,4752024

Highlighted filing

2022

Assets$3,376,763
Liabilities$673,926
Net Assets$2,702,837

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,621,503Expenses 2011: $2,602,595Net Income 2011: $18,9082011Revenue 2012: $2,620,519Expenses 2012: $2,377,855Net Income 2012: $242,6642012Revenue 2013: $2,892,735Expenses 2013: $2,822,016Net Income 2013: $70,7192013Revenue 2014: $2,827,366Expenses 2014: $2,897,571Net Income 2014: -$70,2052014Revenue 2015: $2,934,479Expenses 2015: $2,942,881Net Income 2015: -$8,4022015Revenue 2016: $3,165,156Expenses 2016: $3,061,117Net Income 2016: $104,0392016Revenue 2017: $3,304,616Expenses 2017: $3,219,818Net Income 2017: $84,7982017Revenue 2018: $3,356,727Expenses 2018: $3,156,366Net Income 2018: $200,3612018Revenue 2019: $2,959,469Expenses 2019: $2,828,141Net Income 2019: $131,3282019Revenue 2020: $3,223,301Expenses 2020: $3,031,555Net Income 2020: $191,7462020Revenue 2021: $4,035,651Expenses 2021: $4,483,251Net Income 2021: -$447,6002021Revenue 2022: $3,605,949Expenses 2022: $3,324,982Net Income 2022: $280,9672022Revenue 2023: $3,663,413Expenses 2023: $3,462,957Net Income 2023: $200,4562023Revenue 2024: $4,179,060Expenses 2024: $3,670,237Net Income 2024: $508,8232024

Highlighted filing

2022

Revenue$3,605,949
Expenses$3,324,982
Net Income$280,967
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 14, 2022
Return Version
2021v4.0
Gross Receipts
$3,741,845
Mission and Program Overview

Mission

Facilitate and expedite the enforcement of criminal laws and procure the enactment, revision and improvement of the criminal law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,291,252$1,106,909▼ $184,343
Savings and Temporary Cash Investments$105,137$1,034,192▲ $929,055
Land, Buildings, and Equipment, Net$590,081$688,149▲ $98,068
Pledges and Grants Receivable$1,163,927$405,200▼ $758,727
Accounts Receivable$99,533$140,395▲ $40,862
Inventories for Sale or Use$1,886$1,786▼ $100
Prepaid Expenses and Deferred Charges$132$132→ $0
Total Assets$3,251,948$3,376,763▲ $124,815
Liabilities
Accounts Payable and Accrued Expenses$308,650$433,131▲ $124,481
Deferred Revenue$273,109$240,795▼ $32,314
Total Liabilities$581,759$673,926▲ $92,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,410,178$1,407,033▼ $3,145
Net Assets With Donor Restrictions$1,260,011$1,295,804▲ $35,793
Total Net Assets Fund Balance$2,670,189$2,702,837▲ $32,648
Total Liabilities and Net Assets / Fund Balance$3,251,948$3,376,763▲ $124,815
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Vaughn K SteckerTstp Directo$134,510$23,613$158,123
Vaughn K SteckerTstp Director$134,510$23,613$158,123
Kay C SteckelbergResident Age$141,498$13,558$155,056
Kay C SteckelbergResident Agent$141,498$13,558$155,056

Board Members and Trustees

NameTitle
Thomas J WeichelPresident
Jeffrey S GettingPresident El
Andrea S KrauseDirector
David GilbertDirector
Ellsworth StayDirector
James RossiterDirector
Jerard M JarzynkaDirector
Joseph T HubbellDirector
Karen McdonaldDirector
Lee FisherDirector
Melissa GoodrichDirector
Myrene KochDirector
Robert SteinhoffDirector
Sara SwansonDirector
Steven PierangeliDirector
Timothy J RutkowskiDirector
Douglas R LloydImmediate Pa
David S LeytonPast Preside
Dj HilsonPast Preside
Kym L WorthyPast Preside
Mark E ReenePast Preside
Matthew J WiesePast Preside
Michael D WendlingPast Preside
Victor a FitzPast Preside
Christopher BeckerSecretary-tr
J Dee BrooksVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,994,723
Program Service Revenue
$1,611,327
Investment Income
$64,670
Other Revenue
$-64,771
All Other Contributions
$99,157
Change in Net Assets
$280,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,605,949
Revenue Not Reported on Form 990
$135,896
Total Revenue per Audited Statements
$3,741,845
Total Revenue per Form 990
$3,605,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,253,577
Other Expenses$925,120
Grants and Similar Amounts Paid$146,285
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,310,220$409,255-$1,719,475
Other Employee Benefits$327,799$66,719-$394,518
Conferences and Meetings$243,115$70,580-$313,695
Grants to Domestic Orgs$146,285--$146,285
Payroll Taxes$107,249$32,335-$139,584
Fees for Services Accounting$79,405$14,017-$93,422
Fees for Services Management$78,464--$78,464
All Other Expenses$46,466$28,141-$74,607
Office Expenses$50,982$12,804-$63,786
Depreciation Depletion$42,730--$42,730
Travel$38,038$4,112-$42,150
Insurance-$20,671-$20,671
Other Expenses$126,931$12,639-$12,639
Total Functional Expenses$2,597,684$727,298$0$3,324,982

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,460,878
Expenses per Audited Statements$3,324,982
Total Expenses per Form 990$3,324,982
Expenses Not Reported on Form 990$135,896
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
State of Mi Dept of Attrny GenLansing, MIGovReimbursement$114,495
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
Yes
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
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 6

"active members shall be the attorney general of the state of michigan and not more than two assistant attorneys general, the united states attorneys of michigan and one assistant united states attorney selected by each united states attorney, the prosecuting attorneys of the several counties in the state of michigan, and such assistant prosecuting attorneys as selected by the prosecuting attorney, not to exceed one such assistant from any one county, except that counties with a population in excess of one million persons may have two assistants selected by the prosecuting attorney to active membership." all officers and directors shall be elected by the membership at its annual meeting for a one year term.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by management before filing

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

The association regularly and consistently monitors and enforces compliance with the conflict of interest policy. Prior to board or committee action on a contract or transaction involving a conflict of interest, a director or committeee member having a conflict of interest and who is in attendance at the meeting shal disclose all facts material to the confilct of interest. Such disclosure should be reflected in the minutes of the meeting. A director or committee member who plans not to attend a meeting at which he or she has reason to believe that the board or committee will act on a matter in which the person has a conflict of interest shall discolse to the chair of the meeting all facts material to the conflict of interest. The chair shall report the disclosure at the meeting and the disclosure shall be reflected in the minutes of the meeting. Each new person in a position of governance shall receive a copy of the conflict of interest policy. This policy shall be reviewed annually by each member of the board of directors.

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

The director of public affairs is based upon the salary of the state office administrator, a state civil services position determined to best match the directors job duties. The independent board of directors shall review and approve excutive compensation and shall contemporaneously record its deliberation and decision in the minutes. The officers of the board are authorized to make reccommendations to the board regarding executive compensation and shal make this determination at least once annually.

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

Same process as line 15a.

Form 990, Page 6, Part VI, Line 19

All documents are available upon request

Filing and Contact Details

Filer

Filer Name
Prosecuting Attorneys Association
EIN
38-1915327
Phone
5173346060
Address
116 W OTTAWA ST SUITE 200, LANSING, MI 48913

Signing Officer

Name
Brandon Lanyon
Title
Resident Agent
Phone
5173346060
Signed
2022-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Lanyon
Formed
1928
Legal Domicile
Mi
Voting Board Members
26
Independent Board Members
26
Employees
33

Preparer

Firm
Roy Noye and Warren CPA Pc
Address
2377 S LINDEN RD STE A, FLINT, MI 48532-5445
Preparer
Eric J Sturk
Phone
8107204700
Supplemental Narrative

Additional Explanations

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

Violence against women act grant, summer intern program, welfare fraud program, grants to encourage arrest policies, elder justice/at-risk adult project, sexual assault kit initiative, prevnt initiative, and prosecuter services program.

Form 990, Part XI, Line 9

Expense reclassification - rental 135,896 expense reclassification - rental -135,896

Financial Statement Notes

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

Expense reclassification - rental 135,896

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

Expense reclassification - rental 135,896

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IRS990/Form990PartVIISectionAGrp/TitleTxt0TSTP DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1RESIDENT AGE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt18PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt25PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt26PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt27PAST PRESIDE
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IRS990/FormationYr01928
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IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GovernmentGrantsAmt01817791
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/LegalDomicileStateCd0MI
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IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt077775
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0327799
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IRS990/OtherExpensesGrp/Desc1TECHNOLOGY
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS-
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IRS990/OtherExpensesGrp/TotalAmt221475
IRS990/OtherExpensesGrp/TotalAmt312639
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IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
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IRS990/ProgramServiceRevenueGrp/Desc4SUMMER INTERN PROGRAM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1477220
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2138821
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3120047
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3120047
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IRS990/ProgSrvcAccomActy2Grp/Desc0VICTIMS RIGHTS SYSTEM TRAINER: TRAINING SEMINARS ARE PROVIDED FOR THE VICTIM ADVOCATES IN THE PROSECUTING ATTORNEY OFFICES THROUGHOUT THE STATE AS WELL AS TECHINICAL ASSISTANCE AND TELEPHONE SUPPORT TO IMPROVE PROSECUTION VICTIMS RIGHTS OPERATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0381182
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAFFIC SAFETY TRAINING PROJECT: EDUCATION AND TRAINING SEMINARS AND MATERIALS ARE PROVIDED TO PROSECUTORS, POLICE, AND OTHER OFFICIALS TO IMPROVE THEIR ABILITY TO EFFECTIVELY INVESTIGATE AND PROSECUTE TRAFFIC SAFETY VIOLATIONS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0541280
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VIOLENCE AGAINST WOMEN ACT GRANT, SUMMER INTERN PROGRAM, WELFARE FRAUD PROGRAM, GRANTS TO ENCOURAGE ARREST POLICIES, ELDER JUSTICE/AT-RISK ADULT PROJECT, SEXUAL ASSAULT KIT INITIATIVE, PREVNT INITIATIVE, AND PROSECUTER SERVICES PROGRAM.
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IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0146285
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IRS990/PYProgramServiceRevenueAmt01535206
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IRS990/PYSalariesCompEmpBnftPaidAmt02136609
IRS990/PYTotalExpensesAmt04483251
IRS990/PYTotalRevenueAmt04035651
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IRS990/RelatedEntityInd0false
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$0.72$3.71$4.18$3.67$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.51$0.54$2.98$3.66$3.46$0.20
2022Detailed filing. Detailed filing data is available for this year.$3.38$0.67$2.70$3.61$3.32$0.28
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.58$2.67$4.04$4.48$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$0.66$3.00$3.22$3.03$0.19
2019Summary only. Only limited summary data is available for this year.$3.43$0.66$2.77$2.96$2.83$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.65$2.56$3.36$3.16$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.65$2.39$3.30$3.22$0.08
2016Summary only. Only limited summary data is available for this year.$2.76$0.59$2.17$3.17$3.06$0.10
2015Summary only. Only limited summary data is available for this year.$2.46$0.45$2.01$2.93$2.94$0.01
2014Summary only. Only limited summary data is available for this year.$2.59$0.54$2.05$2.83$2.90$0.07
2013Summary only. Only limited summary data is available for this year.$2.57$0.46$2.11$2.89$2.82$0.07
2012Summary only. Only limited summary data is available for this year.$2.51$0.55$1.96$2.62$2.38$0.24
2011Summary only. Only limited summary data is available for this year.$2.14$0.48$1.66$2.62$2.60$0.02
Peer Organizations

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