Civic Intelligence

Payne Pulliam School of Trade and Commerce Inc.

990 • Fiscal year 2014 • EIN 38-2030679

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization ProfileWWW.PAYNEPULLIAMSCHOOL.ORG

View Organization Page

2345 CassDetroit, MI 48201

(313) 963-4710

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.63x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

34th percentile

-2.0%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$58,100

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

88th percentile

33%

Faster asset growth than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

43rd percentile

1.2%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$340,570

Up $85,084 (+33%) from 2013

Net Assets

Down

$126,147

Down $38,190 (-23%) from 2013

Liabilities

Up

$214,423

Up $123,274 (+135%) from 2013

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin34th percentile

Revenue

Up

$1,881,893

Up $22,470 (+1.2%) from 2013

Expenses

Up

$1,920,084

Up $42,459 (+2.3%) from 2013

Net Income

Down

-$38,191

Down $19,989 (-110%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$800K$600K$400K$200K$0Assets 2010: $375,356Liabilities 2010: $134,494Net Assets 2010: $240,8622010Assets 2011: $424,271Liabilities 2011: $210,364Net Assets 2011: $213,9072011Assets 2012: $302,923Liabilities 2012: $120,384Net Assets 2012: $182,5392012Assets 2013: $255,486Liabilities 2013: $91,149Net Assets 2013: $164,3372013Assets 2014: $340,570Liabilities 2014: $214,423Net Assets 2014: $126,1472014Assets 2015: $434,295Liabilities 2015: $306,645Net Assets 2015: $127,6502015Assets 2016: $377,421Liabilities 2016: $272,553Net Assets 2016: $104,8682016Assets 2017: $449,441Liabilities 2017: $308,134Net Assets 2017: $141,3072017Assets 2018: $371,981Liabilities 2018: $223,284Net Assets 2018: $148,6972018Assets 2019: $342,910Liabilities 2019: $137,523Net Assets 2019: $205,3872019Assets 2020: $581,532Liabilities 2020: $328,759Net Assets 2020: $252,7732020Assets 2021: $509,435Liabilities 2021: $272,662Net Assets 2021: $236,7732021Assets 2022: $375,659Liabilities 2022: $71,028Net Assets 2022: $304,6312022Assets 2023: $419,156Liabilities 2023: $88,919Net Assets 2023: $330,2372023Assets 2024: $621,805Liabilities 2024: $315,696Net Assets 2024: $306,1092024

Highlighted filing

2014

Assets$340,570
Liabilities$214,423
Net Assets$126,147
Open 2014 Filing

Operations Trend

Revenue Growth43rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,209,1332010Expenses 2011: $1,003,5122011Expenses 2012: $1,142,7722012Revenue 2013: $1,859,423Expenses 2013: $1,877,625Net Income 2013: -$18,2022013Revenue 2014: $1,881,893Expenses 2014: $1,920,084Net Income 2014: -$38,1912014Revenue 2015: $2,173,878Expenses 2015: $2,172,375Net Income 2015: $1,5032015Revenue 2016: $1,734,407Expenses 2016: $1,757,189Net Income 2016: -$22,7822016Revenue 2017: $2,060,366Expenses 2017: $2,023,927Net Income 2017: $36,4392017Revenue 2018: $2,039,623Expenses 2018: $2,032,233Net Income 2018: $7,3902018Revenue 2019: $2,318,962Expenses 2019: $2,262,272Net Income 2019: $56,6902019Revenue 2020: $2,298,879Expenses 2020: $2,251,493Net Income 2020: $47,3862020Revenue 2021: $2,932,292Expenses 2021: $2,948,292Net Income 2021: -$16,0002021Revenue 2022: $3,169,471Expenses 2022: $3,101,613Net Income 2022: $67,8582022Revenue 2023: $3,291,511Expenses 2023: $3,265,905Net Income 2023: $25,6062023Revenue 2024: $3,703,775Expenses 2024: $3,727,903Net Income 2024: -$24,1282024

Highlighted filing

2014

Revenue$1,881,893
Expenses$1,920,084
Net Income-$38,191
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$1,881,893
Mission and Program Overview

Mission

To provide individualized vocational training to students through courses offered and to promote growth and development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$165,802$145,197▼ $20,605
Pledges and Grants Receivable$89,170$144,406▲ $55,236
Cash and Non-Interest-Bearing Accounts-$31,951-
Prepaid Expenses and Deferred Charges-$18,502-
Other Notes and Loans Receivable, Net$514$514→ $0
Total Assets$255,486$340,570▲ $85,084
Liabilities
Other Liabilities$25,383$164,468▲ $139,085
Accounts Payable and Accrued Expenses$65,766$49,955▼ $15,811
Total Liabilities$91,149$214,423▲ $123,274
Net Assets / Fund Balance
Unrestricted Net Assets$164,337$126,147▼ $38,190
Total Net Assets Fund Balance$164,337$126,147▼ $38,190
Total Liabilities and Net Assets / Fund Balance$255,486$340,570▲ $85,084

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$604,940-$604,940
Leasehold Improvements$10,287-$10,287
Land$7,000-$7,000
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
-Vice PresideFT$54,789$54,789
-PresidentFT$52,009$52,009
-DirectorFT$51,051$51,051

Board Members and Trustees

NameTitle
--
Revenue and Support

Revenue Composition

Contributions and Grants
$1,770,717
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$111,176
Change in Net Assets
$-38,191

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,881,893
Total Revenue per Audited Statements
$1,881,893
Total Revenue per Form 990
$1,881,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,161,544
Other Expenses$758,540
Total Fundraising Expense$29,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$866,786--$866,786
Current Officers, Directors, Trustees, and Key Employees$197,828$18,120-$215,948
Occupancy$206,265$8,040-$214,305
All Other Expenses$109,278$20,332$27,774$157,384
Insurance$100,980$858-$101,838
Payroll Taxes$78,580$230-$78,810
Other Expenses$32,794$3,095$733$36,622
Depreciation Depletion-$20,606-$20,606
Office Expenses$11,543$4,242-$15,785
Interest-$4,379-$4,379
Travel--$1,294$1,294
Conferences and Meetings-$1,083$150$1,233
Total Functional Expenses$1,792,981$97,152$29,951$1,920,084

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,920,084
Total Expenses per Audited Statements$1,920,084
Total Expenses per Form 990$1,920,084
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,574
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$83,574$83,574-$83,574
Total Events$83,574$83,574-$83,574
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$63,595
Deferred Revenue$48,916
Accrued Wages & Taxes$41,332
Line of Credit$7,048
Due to Path$3,577
Loan Payable - Other-
Mortgage & Other Notes Payable-
Other Payables-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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 2

“Herman pulliam, jr. Betty pulliam board member president son of betty pulliam trudy matthews betty pulliam board member president daughter of betty pulliam vanessa pulliam betty pulliam board member president daughter of betty pulliam ronnelle payne freddie payne board member v. President daughter of freddie payne”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“AT THE REQUEST.”

Filing and Contact Details

Filer

Filer Name
Payne - Pulliam School of Trade
EIN
38-2030679
Phone
3139634710
Address
2345 CASS, DETROIT, MI 48201

Signing Officer

Name
Betty Pulliam
Title
President
Phone
3139634710
Signed
2015-11-12

Organization Details

Voting Board Members
6
Independent Board Members
2
Employees
27

Preparer

Firm
Alan C Young & Associates Pc
Address
7310 WOODWARD AVE STE 740, DETROIT, MI 48202
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING OFF 1”

Raw XML Appendix355 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt065766
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt049955
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE INDIVIDUALIZED VOCATIONAL TRAINING TO STUDENTS THROUGH COURSES OFFERED AND TO PROMOTE GROWTH AND DEVELOPMENT.
IRS990/AllOtherExpensesGrp/FundraisingAmt027774
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt020332
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0109278
IRS990/AllOtherExpensesGrp/TotalAmt0157384
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0FREDDIE PAYNE
IRS990/BooksInCareOfDetail/PhoneNum03139634710
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02345 CASS AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0482013305
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt031951
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt018120
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0197828
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0215948
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt0150
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01083
IRS990/ConferencesMeetingsGrp/TotalAmt01233
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01770717
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0758540
IRS990/CYOtherRevenueAmt0111176
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-38191
IRS990/CYSalariesCompEmpBnftPaidAmt01161544
IRS990/CYTotalExpensesAmt01920084
IRS990/CYTotalFundraisingExpenseAmt029951
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01881893
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt020606
IRS990/DepreciationDepletionGrp/TotalAmt020606
IRS990/Desc0PATH PROGRAM - EDUCATION AND JOB TRAINING PROGRAM.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01792981
IRS990/FamilyOrBusinessRlnInd0true
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0TRUDY MATTHEWS
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt1FREDDIE PAYNE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt2BETTY PULLIAM
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt3HERMAN PULLIAM JR
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt4RONNELLE PAYNE
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5VANESSA PULLIAM
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt058100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt154789
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt252009
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt351051
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingGrossIncomeAmt083574
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt01770717
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01881893
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0858
IRS990/InsuranceGrp/ProgramServicesAmt0100980
IRS990/InsuranceGrp/TotalAmt0101838
IRS990/InterestGrp/ManagementAndGeneralAmt04379
IRS990/InterestGrp/TotalAmt04379
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0477030
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0165802
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0145197
IRS990/LandBldgEquipCostOrOtherBssAmt0622227
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE INDIVIDUALIZED VOCATIONAL TRAINING TO STUDENTS THROUGH COURSES OFFERED AND TO PROMOTE GROWTH AND DEVELOPMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0164337
IRS990/NetAssetsOrFundBalancesEOYAmt0126147
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt083574
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08040
IRS990/OccupancyGrp/ProgramServicesAmt0206265
IRS990/OccupancyGrp/TotalAmt0214305
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04242
IRS990/OfficeExpensesGrp/ProgramServicesAmt011543
IRS990/OfficeExpensesGrp/TotalAmt015785
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0PARTICIPANT TRAINING
IRS990/OtherExpensesGrp/Desc1SUPPORTIVE SERVICES
IRS990/OtherExpensesGrp/Desc2SECURITY
IRS990/OtherExpensesGrp/Desc3COMPUTER SERVICES
IRS990/OtherExpensesGrp/FundraisingAmt0733
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012080
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11337
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22750
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt33095
IRS990/OtherExpensesGrp/ProgramServicesAmt099917
IRS990/OtherExpensesGrp/ProgramServicesAmt150510
IRS990/OtherExpensesGrp/ProgramServicesAmt238500
IRS990/OtherExpensesGrp/ProgramServicesAmt332794
IRS990/OtherExpensesGrp/TotalAmt0111997
IRS990/OtherExpensesGrp/TotalAmt151847
IRS990/OtherExpensesGrp/TotalAmt241250
IRS990/OtherExpensesGrp/TotalAmt336622
IRS990/OtherLiabilitiesGrp/BOYAmt025383
IRS990/OtherLiabilitiesGrp/EOYAmt0164468
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027602
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027602
IRS990/OtherRevenueTotalAmt027602
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0866786
IRS990/OtherSalariesAndWagesGrp/TotalAmt0866786
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0514
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0514
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0230
IRS990/PayrollTaxesGrp/ProgramServicesAmt078580
IRS990/PayrollTaxesGrp/TotalAmt078810
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt089170
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0144406
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018502
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01766897
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0784779
IRS990/PYOtherRevenueAmt092526
IRS990/PYRevenuesLessExpensesAmt0-18202
IRS990/PYSalariesCompEmpBnftPaidAmt01092846
IRS990/PYTotalExpensesAmt01877625
IRS990/PYTotalRevenueAmt01859423
IRS990/ReconcilationRevenueExpnssAmt0-38191
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01770717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01766897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0923134
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0871288
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01079138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06411174
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0111176
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt06411174
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01770717
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01766897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0923134
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0871288
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01079138
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06411174
IRS990ScheduleA/TotalSupportAmt06411174
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01920084
IRS990ScheduleD/LandGrp/BookValueAmt07000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010287
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010287
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0604940
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0604940
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt063595
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt148916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt241332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt37048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43577
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK OVERDRAFT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED WAGES & TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DUE TO PATH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5LOAN PAYABLE - OTHER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6MORTGAGE & OTHER NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7OTHER PAYABLES
IRS990ScheduleD/RevenueSubtotalAmt01881893
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0622227
IRS990ScheduleD/TotalExpensesPerForm990Amt01920084
IRS990ScheduleD/TotalLiabilityAmt0164468
IRS990ScheduleD/TotalRevenuePerForm990Amt01881893
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01881893
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01920084
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt083574
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt083574
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt083574
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083574
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt083574
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HERMAN PULLIAM, JR. BETTY PULLIAM BOARD MEMBER PRESIDENT SON OF BETTY PULLIAM TRUDY MATTHEWS BETTY PULLIAM BOARD MEMBER PRESIDENT DAUGHTER OF BETTY PULLIAM VANESSA PULLIAM BETTY PULLIAM BOARD MEMBER PRESIDENT DAUGHTER OF BETTY PULLIAM RONNELLE PAYNE FREDDIE PAYNE BOARD MEMBER V. PRESIDENT DAUGHTER OF FREDDIE PAYNE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING OFF 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0255486
IRS990/TotalAssetsEOYAmt0340570
IRS990/TotalAssetsGrp/BOYAmt0255486
IRS990/TotalAssetsGrp/EOYAmt0340570
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01770717
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt029951
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097152
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01792981
IRS990/TotalFunctionalExpensesGrp/TotalAmt01920084
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091149
IRS990/TotalLiabilitiesEOYAmt0214423
IRS990/TotalLiabilitiesGrp/BOYAmt091149
IRS990/TotalLiabilitiesGrp/EOYAmt0214423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0164337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0126147
IRS990/TotalProgramServiceExpensesAmt01792981
IRS990/TotalReportableCompFromOrgAmt0215949
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt027602
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01881893
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0255486
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0340570
IRS990/TravelGrp/FundraisingAmt01294
IRS990/TravelGrp/TotalAmt01294
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0164337
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0126147
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.PAYNEPULLIAMSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BETTY PULLIAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03139634710
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PAYNE - PULLIAM SCHOOL OF TRADE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0& COMMERCE
ReturnHeader/Filer/BusinessNameControlTxt0PAYN
ReturnHeader/Filer/EIN0382030679
ReturnHeader/Filer/PhoneNum03139634710
ReturnHeader/Filer/USAddress/AddressLine1Txt02345 CASS
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382463166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALAN C YOUNG & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07310 WOODWARD AVE STE 740
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DETROIT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048202
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-12
ReturnHeader/ReturnTs02015-11-13T15:25:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$340,570
Liabilities
$214,423
Net assets
$126,147
Revenue
$1,881,893
Expenses
$1,920,084
Net income
-$38,191
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.32$0.31$3.70$3.73$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.09$0.33$3.29$3.27$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.07$0.30$3.17$3.10$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.27$0.24$2.93$2.95$0.02
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.58$0.33$0.25$2.30$2.25$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.14$0.21$2.32$2.26$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.22$0.15$2.04$2.03$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.31$0.14$2.06$2.02$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.27$0.10$1.73$1.76$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.31$0.13$2.17$2.17$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.21$0.13$1.88$1.92$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.09$0.16$1.86$1.88$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.12$0.18$1.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.21$0.21$1.00
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.13$0.24$1.21