Civic Intelligence

Macomb County Community College Faculty Organization

990 • Fiscal year 2020 • EIN 38-2028250

Sep 01, 2019 to Aug 31, 2020 • Filed on Dec 08, 2020

14500 Twelve Mile Road No D-109Warren, MI 48088

(586) 445-7253

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

52nd percentile

11%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

85th percentile

$20,000

Higher top officer pay than 85% of similar nonprofits.

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

50th percentile

7.7%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

2.3%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$468,092

Up $33,646 (+7.7%) from 2019

Net Assets

Up

$468,092

Up $33,646 (+7.7%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$214,620

Up $4,846 (+2.3%) from 2019

Expenses

Down

$190,934

Down $3,541 (-1.8%) from 2019

Net Income

Up

$23,686

Up $8,387 (+55%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $335,935Liabilities 2010: $1,453Net Assets 2010: $334,4822010Assets 2011: $355,920Liabilities 2011: $02011Assets 2012: $377,364Net Assets 2012: $377,3642012Assets 2013: $397,957Liabilities 2013: $0Net Assets 2013: $397,9572013Assets 2014: $438,229Liabilities 2014: $0Net Assets 2014: $438,2292014Assets 2015: $465,253Liabilities 2015: $0Net Assets 2015: $465,2532015Assets 2016: $411,173Liabilities 2016: $0Net Assets 2016: $411,1732016Assets 2017: $402,430Liabilities 2017: $02017Assets 2018: $419,147Liabilities 2018: $0Net Assets 2018: $419,1472018Assets 2019: $434,446Liabilities 2019: $0Net Assets 2019: $434,4462019Assets 2020: $468,092Liabilities 2020: $0Net Assets 2020: $468,0922020Assets 2021: $516,234Liabilities 2021: $0Net Assets 2021: $516,2342021Assets 2022: $511,274Liabilities 2022: $0Net Assets 2022: $511,2742022Assets 2023: $560,073Liabilities 2023: $0Net Assets 2023: $560,0732023Assets 2025: $675,208Liabilities 2025: $0Net Assets 2025: $675,2082025

Highlighted filing

2020

Assets$468,092
Liabilities$0
Net Assets$468,092

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $203,365Expenses 2010: $164,573Net Income 2010: $38,7922010Revenue 2011: $195,173Expenses 2011: $173,735Net Income 2011: $21,4382011Revenue 2012: $198,462Expenses 2012: $177,019Net Income 2012: $21,4432012Revenue 2013: $197,891Expenses 2013: $177,298Net Income 2013: $20,5932013Revenue 2014: $196,329Expenses 2014: $156,057Net Income 2014: $40,2722014Revenue 2015: $199,310Expenses 2015: $172,286Net Income 2015: $27,0242015Revenue 2016: $215,506Expenses 2016: $269,586Net Income 2016: -$54,0802016Revenue 2017: $192,028Expenses 2017: $200,771Net Income 2017: -$8,7432017Revenue 2018: $211,752Expenses 2018: $195,035Net Income 2018: $16,7172018Revenue 2019: $209,774Expenses 2019: $194,475Net Income 2019: $15,2992019Revenue 2020: $214,620Expenses 2020: $190,934Net Income 2020: $23,6862020Revenue 2021: $220,186Expenses 2021: $193,623Net Income 2021: $26,5632021Revenue 2022: $221,210Expenses 2022: $208,131Net Income 2022: $13,0792022Revenue 2023: $237,543Expenses 2023: $182,460Net Income 2023: $55,0832023Revenue 2025: $247,334Expenses 2025: $197,688Net Income 2025: $49,6462025

Highlighted filing

2020

Revenue$214,620
Expenses$190,934
Net Income$23,686
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Dec 8, 2020
Return Version
2019v5.1
Gross Receipts
$219,614
Mission and Program Overview

Mission

To secure improved wages, hours and working conditions for its members.

To secure wages, hours and working conditions for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$411,691$385,159▼ $26,532
Investments in Publicly Traded Securities-$77,885-
Cash and Non-Interest-Bearing Accounts$22,755$5,048▼ $17,707
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$434,446$468,092▲ $33,646
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$434,446$468,092▲ $33,646
Total Net Assets Fund Balance$434,446$468,092▲ $33,646
Total Liabilities and Net Assets / Fund Balance$434,446$468,092▲ $33,646

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,666$2,666
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carroll GossenPresidentPT$20,000$20,000
Sara Van WormerChief NegotiatorPT$20,000$20,000
Lori ChapmanGrievance CoordinatorPT$9,300$9,300
Jerry BairdSecretaryPT$5,000$5,000
Robert BantaTreasurerPT$5,000$5,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$212,519
Investment Income
$2,101
Other Revenue
$0
Change in Net Assets
$23,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,322
Salaries, Compensation, and Employee Benefits$76,612
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$106,469
Current Officers, Directors, Trustees, and Key Employees---$64,250
Other Salaries and Wages---$6,550
Payroll Taxes---$5,812
Fees for Services Accounting---$2,885
Insurance---$2,395
Fees for Services Other---$1,085
Conferences and Meetings---$942
Office Expenses---$546
Total Functional Expenses$0$0$0$190,934
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The local union consists of dues paying members.

Form 990, Part VI, Section A, Line 7A

All members in good standing are entitled to vote for the governing board.

Form 990, Part VI, Section A, Line 7B

Certain decisions of the governing board are subject to approval by the general membership as detailed in the local union by-laws.

Form 990, Part VI, Section A, Line 8B

The local union does not have committees that act on behalf of the governing board.

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

The organization's form 990 is available for review by the governing board prior to filing at the union office. The form 990 is reviewed by the principal officer at the time of signing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Macomb County Community College
EIN
38-2028250
Phone
5864457253
Address
14500 TWELVE MILE ROAD NO D-109, WARREN, MI 48088

Signing Officer

Name
Robert Banta
Title
Treasurer
Phone
5864457253
Signed
2020-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Banta
Formed
1967
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
0
Employees
7
Volunteers
0

Preparer

Firm
Kushner Kippelman & Taub Pllc
Address
28580 ORCHARD LAKE ROAD SUITE 250, FARMINGTON HILLS, MI 48334
Preparer
David R Taub CPA
Phone
2486265258
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in investment value 9,960.

Raw XML Appendix285 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/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3GRIEVANCE COORDINATOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION CONSISTS OF DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE FOR THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BOARD ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP AS DETAILED IN THE LOCAL UNION BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL UNION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR REVIEW BY THE GOVERNING BOARD PRIOR TO FILING AT THE UNION OFFICE. THE FORM 990 IS REVIEWED BY THE PRINCIPAL OFFICER AT THE TIME OF SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN INVESTMENT VALUE 9,960.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-08
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261482899
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KUSHNER KIPPELMAN & TAUB PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028580 ORCHARD LAKE ROAD SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
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ReturnHeader/PreparerPersonGrp/PhoneNum02486265258
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R TAUB CPA
ReturnHeader/ReturnTs02021-01-11T09:02:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.75$0.00$6.75$2.47$1.98$0.50
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.00$5.60$2.38$1.82$0.55
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.00$5.11$2.21$2.08$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.00$5.16$2.20$1.94$0.27
2020Detailed filing. Detailed filing data is available for this year.$4.68$0.00$4.68$2.15$1.91$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$0.00$4.34$2.10$1.94$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$0.00$4.19$2.12$1.95$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.00$1.92$2.01$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.00$4.11$2.16$2.70$0.54
2015Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$1.99$1.72$0.27
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.38$0.00$4.38$1.96$1.56$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.00$3.98$1.98$1.77$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$3.77$1.98$1.77$0.21
2011Summary only. Only limited summary data is available for this year.$3.56$0.00$1.95$1.74$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.01$3.34$2.03$1.65$0.39