Civic Intelligence

Americans for International Aid & Adoption

990 • Fiscal year 2016 • EIN 38-2058290

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 13, 2017

2151 LivernoisTroy, MI 48083

(248) 362-1207

Siviq Scores

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

Liabilities / Assets

58th percentile

0.08x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

61st percentile

7.1%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$30,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

89th percentile

48%

Faster asset growth than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

78th percentile

26%

Faster revenue growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$341,914

Up $110,820 (+48%) from 2015

Net Assets

Up

$315,444

Up $90,800 (+40%) from 2015

Liabilities

Up

$26,470

Up $20,020 (+310%) from 2015

Revenue

Up

$803,738

Up $164,222 (+26%) from 2015

Expenses

Up

$746,338

Up $88,180 (+13%) from 2015

Net Income

Up

$57,400

Up $76,042 (+408%) from 2015

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: $796,250Liabilities 2010: $176,824Net Assets 2010: $619,4262010Assets 2011: $564,685Liabilities 2011: $123,190Net Assets 2011: $441,4952011Assets 2012: $402,651Liabilities 2012: $66,687Net Assets 2012: $335,9642012Assets 2013: $351,698Liabilities 2013: $50,949Net Assets 2013: $300,7492013Assets 2014: $266,944Liabilities 2014: $8,755Net Assets 2014: $258,1892014Assets 2015: $231,094Liabilities 2015: $6,450Net Assets 2015: $224,6442015Assets 2016: $341,914Liabilities 2016: $26,470Net Assets 2016: $315,4442016Assets 2017: $333,028Liabilities 2017: $44,963Net Assets 2017: $288,0652017Assets 2018: $192,229Liabilities 2018: $2,763Net Assets 2018: $189,4662018

Highlighted filing

2016

Assets$341,914
Liabilities$26,470
Net Assets$315,444

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,825,3882010Expenses 2011: $1,689,2792011Expenses 2012: $892,4002012Revenue 2013: $840,151Expenses 2013: $868,783Net Income 2013: -$28,6322013Revenue 2014: $720,249Expenses 2014: $754,422Net Income 2014: -$34,1732014Revenue 2015: $639,516Expenses 2015: $658,158Net Income 2015: -$18,6422015Revenue 2016: $803,738Expenses 2016: $746,338Net Income 2016: $57,4002016Revenue 2017: $702,038Expenses 2017: $749,922Net Income 2017: -$47,8842017Revenue 2018: $554,610Expenses 2018: $630,148Net Income 2018: -$75,5382018

Highlighted filing

2016

Revenue$803,738
Expenses$746,338
Net Income$57,400
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 13, 2017
Return Version
2016v3.0
Gross Receipts
$803,738
Mission and Program Overview

Mission

To solicit contributions for the charitable purpose of providing aid to domestic & foreign children; to provide inter-country adoption services in compliance with applicable domestic and foreign laws.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$147,730$181,130▲ $33,400
Savings and Temporary Cash Investments$56,630$143,777▲ $87,147
Land, Buildings, and Equipment, Net$11,365$9,866▼ $1,499
Cash and Non-Interest-Bearing Accounts$2,619$2,191▼ $428
Accounts Receivable$9,000$1,200▼ $7,800
Total Assets$231,094$341,914▲ $110,820
Other Assets Total$3,750$3,750→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,516$23,556▲ $20,040
Other Liabilities$2,934$2,914▼ $20
Total Liabilities$6,450$26,470▲ $20,020
Net Assets / Fund Balance
Unrestricted Net Assets$223,588$313,048▲ $89,460
Temporarily Rstr Net Assets$1,056$2,396▲ $1,340
Total Net Assets Fund Balance$224,644$315,444▲ $90,800
Total Liabilities and Net Assets / Fund Balance$231,094$341,914▲ $110,820

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,866$17,998$27,864
Leasehold Improvements-$11,376$11,376
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy FoxExecutive DiPT$30,000$30,000

Board Members and Trustees

NameTitle
Jon FoxPresident/tr
Terri BellDirector
Jodie RichersVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$38,925
Program Service Revenue
$758,217
Investment Income
$6,596
Other Revenue
$0
All Other Contributions
$12,077
Change in Net Assets
$57,400

Audited Revenue Reconciliation

Revenue per Audited Statements
$803,738
Revenue Not Reported on Form 990
$33,400
Total Revenue per Audited Statements
$837,138
Total Revenue per Form 990
$803,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$564,815
Salaries, Compensation, and Employee Benefits$126,891
Grants and Similar Amounts Paid$54,632
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,480$4,394-$87,874
Foreign Grants$39,703--$39,703
Current Officers, Directors, Trustees, and Key Employees$28,500$1,500-$30,000
Occupancy$19,604$3,460-$23,064
Grants to Domestic Orgs$14,929--$14,929
Office Expenses$12,233$221-$12,454
Insurance$11,159$587-$11,746
Payroll Taxes$8,566$451-$9,017
Travel$8,796--$8,796
Fees for Services Accounting-$6,220-$6,220
All Other Expenses$4,977$374-$5,351
Other Expenses$2,875$232-$2,875
Depreciation Depletion$2,015$356-$2,371
Conferences and Meetings$1,638$289-$1,927
Fees for Services Other$1,204$23-$1,227
Interest$980$173-$1,153
Total Functional Expenses$728,058$18,280$0$746,338

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$746,338
Total Expenses per Audited Statements$746,338
Total Expenses per Form 990$746,338
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Harvest of HaitiFort Gratiot, MI501c3Feeding Program$9,960

International Summary

Spending
$520,663

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East AsiaProgram Services---$480,960
Sub Saharan AfricaGrants---$26,747
East AsiaGrants---$7,128
South AsiaGrants---$3,328
EuropeGrants---$1,500
Central AmericaGrantsOverseas Adoptions--$1,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$2,914
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Jon fox nancy fox pres/treas exec directo spousal

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

Draft of 990 is reviewed by treasurer prior to filing

Form 990, Page 6, Part VI, Line 19

Financial statements available upon request

Filing and Contact Details

Filer

Filer Name
Americans for International Aid
EIN
38-2058290
Phone
2483621207
Address
2151 LIVERNOIS, TROY, MI 48083
Doing Business As
A Child Is Adopted

Signing Officer

Name
Nancy Fox
Title
Executive Director
Phone
2483621207
Signed
2017-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Fox
Formed
1975
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
11

Preparer

Firm
Stefforia Petik & Associates Pc
Address
2178 S STATE ST STE D, ANN ARBOR, MI 48104-8107
Preparer
Jeffrey R Stefforia
Phone
7347478863
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Income, if any, from certain activities not directly related to the organization's tax exempt purpose is subject to taxation as unrelated business income. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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IRS990ScheduleD/NetUnrealizedGainsInvstAmt033400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/RevenueNotReportedAmt033400
IRS990ScheduleD/RevenueSubtotalAmt0803738
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME, IF ANY, FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09866
IRS990ScheduleD/TotalExpensesPerForm990Amt0746338
IRS990ScheduleD/TotalLiabilityAmt02914
IRS990ScheduleD/TotalRevenuePerForm990Amt0803738
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0837138
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0746338
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1480960
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt27128
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt31500
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt426747
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt53328
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1EAST ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2EAST ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4SUB SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0OVERSEAS ADOPTIONS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2GRANTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3GRANTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4GRANTS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt5GRANTS
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt07128
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt112050
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt214697
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0CHECK
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0ORPHANGE SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1ORPHANAGE SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2FEEDING PROGRAM
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0EAST ASIA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1SUB-SAHARAN AFRICA
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2SUB-SAHARAN AFRICA
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt0520663
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR PERIODICALLY TRAVELS TO FOREIGN LOCATIONS TO MONITOR USE OF GRANT FUNDS. REPRESENTATIVES OF AIAA ARE PRESENT IN FOREIGN COUNTRIES TO OVERSEE SOME OF THE DISTRIBUTION OF FUNDS.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1CENTRAL AMERICA 1,000 0 EAST ASIA 480,960 0 EAST ASIA 7,128 0 EUROPE 1,500 0 SUB SAHARAN AFRICA 26,747 0 SOUTH ASIA 3,328 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalSpentAmt0520663
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt09960
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FEEDING PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0HARVEST OF HAITI
IRS990ScheduleI/RecipientTable/RecipientEIN0383506274
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04233 STATE RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FORT GRATIOT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048059
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SPECIFIC IDENTIFICATION PROVIDED AT TIME OF DONATION
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt04
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JON FOX NANCY FOX PRES/TREAS EXEC DIRECTO SPOUSAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DRAFT OF 990 IS REVIEWED BY TREASURER PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FINANCIAL STATEMENTS AVAILABLE UPON REQUEST
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01056
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02396
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0231094
IRS990/TotalAssetsEOYAmt0341914
IRS990/TotalAssetsGrp/BOYAmt0231094
IRS990/TotalAssetsGrp/EOYAmt0341914
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt038925
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018280
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0728058
IRS990/TotalFunctionalExpensesGrp/TotalAmt0746338
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06450
IRS990/TotalLiabilitiesEOYAmt026470
IRS990/TotalLiabilitiesGrp/BOYAmt06450
IRS990/TotalLiabilitiesGrp/EOYAmt026470
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224644
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0315444
IRS990/TotalProgramServiceExpensesAmt0728058
IRS990/TotalProgramServiceRevenueAmt0758217
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/ExclusionAmt06596
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0758217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0803738
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0231094
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0341914
IRS990/TravelGrp/ProgramServicesAmt08796
IRS990/TravelGrp/TotalAmt08796
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0223588
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0313048
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02151 LIVERNOIS
IRS990/USAddress/CityNm0TROY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048083
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.AIAAADOPT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

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