Civic Intelligence

Association for Child Development

990 • Fiscal year 2020 • EIN 38-2068563

Oct 01, 2019 to Sep 30, 2020 • Filed on Jun 24, 2021

Organization ProfileWWW.ACDKIDS.ORG
139 West Lake Lansing Road No 120East Lansing, MI 48823

(517) 332-7200

Siviq Scores

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

Liabilities / Assets

94th percentile

1.07x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

30th percentile

0.14x

Higher debt load relative to revenue than 30% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

35th percentile

0.0%

Higher net margin than 35% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

18th percentile

$75,429

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

45th percentile

5.1%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-23%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$2,960,992

Up $142,428 (+5.1%) from 2019

Net Assets

Up

-$198,009

Up $386 (+0.2%) from 2019

Liabilities

Up

$3,159,001

Up $142,042 (+4.7%) from 2019

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin35th percentile

Revenue

Down

$22,660,537

Down $6,628,436 (-23%) from 2019

Expenses

Down

$22,660,151

Down $6,627,204 (-23%) from 2019

Net Income

Down

$386

Down $1,232 (-76%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $2,180,658Liabilities 2010: $2,244,665Net Assets 2010: -$64,0072010Assets 2011: $2,522,910Liabilities 2011: $2,582,419Net Assets 2011: -$59,5092011Assets 2012: $2,506,344Liabilities 2012: $2,560,890Net Assets 2012: -$54,5462012Assets 2013: $2,818,761Liabilities 2013: $2,905,513Net Assets 2013: -$86,7522013Assets 2014: $3,193,729Liabilities 2014: $3,311,265Net Assets 2014: -$117,5362014Assets 2015: $2,922,384Liabilities 2015: $3,044,600Net Assets 2015: -$122,2162015Assets 2016: $2,470,587Liabilities 2016: $2,671,893Net Assets 2016: -$201,3062016Assets 2017: $2,690,837Liabilities 2017: $2,891,760Net Assets 2017: -$200,9232017Assets 2018: $2,785,941Liabilities 2018: $2,985,954Net Assets 2018: -$200,0132018Assets 2019: $2,818,564Liabilities 2019: $3,016,959Net Assets 2019: -$198,3952019Assets 2020: $2,960,992Liabilities 2020: $3,159,001Net Assets 2020: -$198,0092020Assets 2021: $3,640,452Liabilities 2021: $3,817,086Net Assets 2021: -$176,6342021Assets 2022: $3,267,164Liabilities 2022: $3,443,790Net Assets 2022: -$176,6262022Assets 2023: $3,618,310Liabilities 2023: $3,785,130Net Assets 2023: -$166,8202023Assets 2024: $3,866,941Liabilities 2024: $4,030,625Net Assets 2024: -$163,6842024

Highlighted filing

2020

Assets$2,960,992
Liabilities$3,159,001
Net Assets-$198,009
Open 2020 Filing

Operations Trend

Revenue Growth17th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $26,225,9082010Expenses 2011: $28,407,4722011Expenses 2012: $29,718,8742012Revenue 2013: $31,934,678Expenses 2013: $31,966,884Net Income 2013: -$32,2062013Revenue 2014: $31,917,017Expenses 2014: $31,947,801Net Income 2014: -$30,7842014Revenue 2015: $31,590,586Expenses 2015: $31,595,266Net Income 2015: -$4,6802015Revenue 2016: $30,573,180Expenses 2016: $30,652,270Net Income 2016: -$79,0902016Revenue 2017: $30,096,117Expenses 2017: $30,095,734Net Income 2017: $3832017Revenue 2018: $29,517,911Expenses 2018: $29,517,001Net Income 2018: $9102018Revenue 2019: $29,288,973Expenses 2019: $29,287,355Net Income 2019: $1,6182019Revenue 2020: $22,660,537Expenses 2020: $22,660,151Net Income 2020: $3862020Revenue 2021: $23,833,639Expenses 2021: $23,812,264Net Income 2021: $21,3752021Revenue 2022: $25,863,345Expenses 2022: $25,863,337Net Income 2022: $82022Revenue 2023: $28,123,620Expenses 2023: $28,113,814Net Income 2023: $9,8062023Revenue 2024: $29,659,910Expenses 2024: $29,656,774Net Income 2024: $3,1362024

Highlighted filing

2020

Revenue$22,660,537
Expenses$22,660,151
Net Income$386
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jun 24, 2021
Return Version
2019v5.2
Gross Receipts
$22,660,537
Mission and Program Overview

Mission

The purpose of acd is to educate parents and caregivers about nutrition to promote the development of children and establish healthy eating habits that last a lifetime.

Educate parents and caregivers about nutrition to promote the development of children

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,540,306$2,310,026▼ $230,280
Cash and Non-Interest-Bearing Accounts$257,685$639,468▲ $381,783
Prepaid Expenses and Deferred Charges$10,998$10,998→ $0
Accounts Receivable$9,575$500▼ $9,075
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$2,818,564$2,960,992▲ $142,428
Liabilities
Accounts Payable and Accrued Expenses$2,597,182$2,370,998▼ $226,184
Deferred Revenue$342,724$463,797▲ $121,073
Mortgage Notes Payable Secured by Investment Property$77,053$324,206▲ $247,153
Total Liabilities$3,016,959$3,159,001▲ $142,042
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-198,395$-198,009▲ $386
Total Net Assets Fund Balance$-198,395$-198,009▲ $386
Total Liabilities and Net Assets / Fund Balance$2,818,564$2,960,992▲ $142,428

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$48,503$48,503
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise MeyerExecutive DirectorFT$71,521$3,908$75,429

Board Members and Trustees

NameTitle
Mitchell ZajacPresident
Jaquie AlgeeVice-president
Faith ArnoldMember
Janice WoodMember
Lori NoyerMember
Roberta StanleyMember
Ryan CameronMember
Drew NowakTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,658,807
Program Service Revenue
$0
Investment Income
$127
Other Revenue
$1,603
All Other Contributions
$8,040
Change in Net Assets
$386

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,660,537
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$22,660,537
Total Revenue per Form 990
$22,660,537
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,062,336
Salaries, Compensation, and Employee Benefits$1,597,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,032,888$135,238-$1,168,126
Occupancy$234,730$25,272-$260,002
Other Employee Benefits$175,107$23,353-$198,460
Information Technology$183,482$29-$183,511
Office Expenses$147,155$15,849-$163,004
Payroll Taxes$95,928$11,080-$107,008
Current Officers, Directors, Trustees, and Key Employees$76,465$9,631-$86,096
Fees for Services Accounting$79,157$1,652-$80,809
Travel$69,336$7,485-$76,821
Insurance$38,300$4,141-$42,441
Pension Plan Contributions$38,125--$38,125
Fees for Services Other$-7,142$32,890-$25,748
Advertising$951--$951
Other Expenses$268,690$-268,690-$0
Total Functional Expenses$22,652,415$7,736$0$22,660,151

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,660,151
Total Expenses per Audited Statements$22,660,151
Total Expenses per Form 990$22,660,151
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section B, Line 11B

“The executive director and the chief financial officer review form 990 with the finance committee of the board of directors before it is filed to ensure all revenues and expenditures are reported accurately and program accomplishments and the association's governance policies are reflected accurately.”

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

“The organization distributes its conflict of interest policy annually to existing staff members and its board of directors. New employees and board members are given the policy at the beginning of their employment or when elected onto the board. When new grants or contracts are received potential conflicts are reviewed. Board members are asked to abstain from any discussion or vote in which there may be a conflict.”

Form 990, Part VI, Section B, Line 15

“When considering compensation for the executive director the compensation from similar organizations is used. The board reviews organizations of comparable size and scope. In addition, compensation for all employees (including the executive director) is submitted to acd's grantor agencies for budgetary review and approval prior to the start of the fiscal year.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Association for Child Development
EIN
38-2068563
Phone
5173327200
Address
139 WEST LAKE LANSING ROAD NO 120, EAST LANSING, MI 48823

Signing Officer

Name
Denise Meyer
Title
Executive Director
Phone
5173327200
Signed
2021-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Meyer
Formed
1975
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
54
Volunteers
8

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Dennis D Theis CPA
Phone
5173237500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“In preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain positions. Federal, state and local tax returns generally remain open for examination by taxing authorities for a period of three to four years.”

Raw XML AppendixShowing 400 of 429 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02597182
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02370998
IRS990/AccountsReceivableGrp/BOYAmt09575
IRS990/AccountsReceivableGrp/EOYAmt0500
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0EDUCATE PARENTS AND CAREGIVERS ABOUT NUTRITION TO PROMOTE THE DEVELOPMENT OF CHILDREN
IRS990/AdvertisingGrp/ProgramServicesAmt0951
IRS990/AdvertisingGrp/TotalAmt0951
IRS990/AllOtherContributionsAmt08040
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANNE MARIE BLANCHARD
IRS990/BooksInCareOfDetail/PhoneNum05173327200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0139 WEST LAKE LANSING ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0EAST LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048823
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0257685
IRS990/CashNonInterestBearingGrp/EOYAmt0639468
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt09631
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt076465
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt086096
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt022658807
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0127
IRS990/CYOtherExpensesAmt021062336
IRS990/CYOtherRevenueAmt01603
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0386
IRS990/CYSalariesCompEmpBnftPaidAmt01597815
IRS990/CYTotalExpensesAmt022660151
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt022660537
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0342724
IRS990/DeferredRevenueGrp/EOYAmt0463797
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0AS A CHILD AND ADULT CARE FOOD PROGRAM SPONSOR, THE ASSOCIATION PROVIDES NUTRITION EDUCATION TO PARENTS AND CARE GIVERS AND PARTIAL MEAL COST REIMBURSEMENT TO ELIGIBLE HOME CARE PROVIDERS AND DAY CARE CENTERS WITHIN TWO STATES. CURRENTLY SPONSORING 2,390 FAMILY PROVIDERS BETWEEN MICHIGAN AND ILLINOIS, THE ASSOCIATION IS ONE OF 3 AGENCIES IN MICHIGAN AND ONE OF 10 AGENCIES IN ILLINOIS THAT SPONSOR THE USDA CHILD AND ADULT FOOD CARE PROGRAM.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt054
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt022652415
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01652
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt079157
IRS990/FeesForServicesAccountingGrp/TotalAmt080809
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt032890
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0-7142
IRS990/FeesForServicesOtherGrp/TotalAmt025748
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt83908
IRS990/Form990PartVIISectionAGrp/PersonNm0LORI NOYER
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN CAMERON
IRS990/Form990PartVIISectionAGrp/PersonNm2JANICE WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm3FAITH ARNOLD
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERTA STANLEY
IRS990/Form990PartVIISectionAGrp/PersonNm5DREW NOWAK
IRS990/Form990PartVIISectionAGrp/PersonNm6JAQUIE ALGEE
IRS990/Form990PartVIISectionAGrp/PersonNm7MITCHELL ZAJAC
IRS990/Form990PartVIISectionAGrp/PersonNm8DENISE MEYER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt871521
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt022650767
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt022660537
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt029
IRS990/InformationTechnologyGrp/ProgramServicesAmt0183482
IRS990/InformationTechnologyGrp/TotalAmt0183511
IRS990/InsuranceGrp/ManagementAndGeneralAmt04141
IRS990/InsuranceGrp/ProgramServicesAmt038300
IRS990/InsuranceGrp/TotalAmt042441
IRS990/InvestmentIncomeGrp/ExclusionAmt0127
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0127
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt048503
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt048503
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF ASSOCIATION FOR CHILD DEVELOPMENT (ACD) IS TO EDUCATE PARENTS AND CAREGIVERS ABOUT NUTRITION TO PROMOTE THE DEVELOPMENT OF CHILDREN AND ESTABLISH HEALTHY EATING HABITS THAT LAST A LIFETIME.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt077053
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0324206
IRS990/NetAssetsOrFundBalancesBOYAmt0-198395
IRS990/NetAssetsOrFundBalancesEOYAmt0-198009
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-198395
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-198009
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt025272
IRS990/OccupancyGrp/ProgramServicesAmt0234730
IRS990/OccupancyGrp/TotalAmt0260002
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015849
IRS990/OfficeExpensesGrp/ProgramServicesAmt0147155
IRS990/OfficeExpensesGrp/TotalAmt0163004
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023353
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0175107
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0198460
IRS990/OtherExpensesGrp/Desc0PROVIDER REIMBURSEMENTS
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3PROGRAM ADMINISTRATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06408
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13398
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2-268690
IRS990/OtherExpensesGrp/ProgramServicesAmt020128695
IRS990/OtherExpensesGrp/ProgramServicesAmt159010
IRS990/OtherExpensesGrp/ProgramServicesAmt231538
IRS990/OtherExpensesGrp/ProgramServicesAmt3268690
IRS990/OtherExpensesGrp/TotalAmt020128695
IRS990/OtherExpensesGrp/TotalAmt165418
IRS990/OtherExpensesGrp/TotalAmt234936
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0SUBSCRIPTIONS
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01521
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt182
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01521
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt182
IRS990/OtherRevenueTotalAmt01603
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0135238
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01032888
IRS990/OtherSalariesAndWagesGrp/TotalAmt01168126
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011080
IRS990/PayrollTaxesGrp/ProgramServicesAmt095928
IRS990/PayrollTaxesGrp/TotalAmt0107008
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt038125
IRS990/PensionPlanContributionsGrp/TotalAmt038125
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02540306
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02310026
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010998
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010998
IRS990/PrincipalOfficerNm0DENISE MEYER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt029287946
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt076
IRS990/PYOtherExpensesAmt027445356
IRS990/PYOtherRevenueAmt0951
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01618
IRS990/PYSalariesCompEmpBnftPaidAmt01841999
IRS990/PYTotalExpensesAmt029287355
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt029288973
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0386
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt022658807
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt029287946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt029514774
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt030096080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt030565174
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0142122781
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0127
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt076
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0296
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01761
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt082
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0711
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03081
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08006
IRS990ScheduleA/OtherIncome170Grp/TotalAmt011880
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt0142122781
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022658807
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt029287946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt029514774
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt030096080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt030565174
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0142122781
IRS990ScheduleA/TotalSupportAmt0142134957
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048503
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048503
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt022660151
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt022660537
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt022660151
IRS990ScheduleD/TotalRevenuePerForm990Amt022660537
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt022660537
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt022660151
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE CHIEF FINANCIAL OFFICER REVIEW FORM 990 WITH THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS BEFORE IT IS FILED TO ENSURE ALL REVENUES AND EXPENDITURES ARE REPORTED ACCURATELY AND PROGRAM ACCOMPLISHMENTS AND THE ASSOCIATION'S GOVERNANCE POLICIES ARE REFLECTED ACCURATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DISTRIBUTES ITS CONFLICT OF INTEREST POLICY ANNUALLY TO EXISTING STAFF MEMBERS AND ITS BOARD OF DIRECTORS. NEW EMPLOYEES AND BOARD MEMBERS ARE GIVEN THE POLICY AT THE BEGINNING OF THEIR EMPLOYMENT OR WHEN ELECTED ONTO THE BOARD. WHEN NEW GRANTS OR CONTRACTS ARE RECEIVED POTENTIAL CONFLICTS ARE REVIEWED. BOARD MEMBERS ARE ASKED TO ABSTAIN FROM ANY DISCUSSION OR VOTE IN WHICH THERE MAY BE A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHEN CONSIDERING COMPENSATION FOR THE EXECUTIVE DIRECTOR THE COMPENSATION FROM SIMILAR ORGANIZATIONS IS USED. THE BOARD REVIEWS ORGANIZATIONS OF COMPARABLE SIZE AND SCOPE. IN ADDITION, COMPENSATION FOR ALL EMPLOYEES (INCLUDING THE EXECUTIVE DIRECTOR) IS SUBMITTED TO ACD'S GRANTOR AGENCIES FOR BUDGETARY REVIEW AND APPROVAL PRIOR TO THE START OF THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/StatesWhereCopyOfReturnIsFldCd1IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02818564
IRS990/TotalAssetsEOYAmt02960992
IRS990/TotalAssetsGrp/BOYAmt02818564
IRS990/TotalAssetsGrp/EOYAmt02960992
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022658807
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07736
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt022652415
IRS990/TotalFunctionalExpensesGrp/TotalAmt022660151
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03016959
IRS990/TotalLiabilitiesEOYAmt03159001
IRS990/TotalLiabilitiesGrp/BOYAmt03016959
IRS990/TotalLiabilitiesGrp/EOYAmt03159001
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-198395
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-198009
IRS990/TotalOtherCompensationAmt03908
IRS990/TotalProgramServiceExpensesAmt022652415
IRS990/TotalReportableCompFromOrgAmt071521
IRS990/TotalRevenueGrp/ExclusionAmt0127
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01603
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt022660537
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02818564
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02960992
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07485
IRS990/TravelGrp/ProgramServicesAmt069336
IRS990/TravelGrp/TotalAmt076821
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0139 WEST LAKE LANSING ROAD NO 120
IRS990/USAddress/CityNm0EAST LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048823
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.ACDKIDS.ORG

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,960,992
Liabilities
$3,159,001
Net assets
-$198,009
Revenue
$22,660,537
Expenses
$22,660,151
Net income
$386
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$4.03$0.16$29.7$29.7$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$3.79$0.17$28.1$28.1$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$3.44$0.18$25.9$25.9$0.00
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.64$3.82$0.18$23.8$23.8$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.96$3.16$0.20$22.7$22.7$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$3.02$0.20$29.3$29.3$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$2.99$0.20$29.5$29.5$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$2.89$0.20$30.1$30.1$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.47$2.67$0.20$30.6$30.7$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$3.04$0.12$31.6$31.6$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.19$3.31$0.12$31.9$31.9$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$2.91$0.09$31.9$32.0$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$2.56$0.05$29.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$2.58$0.06$28.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$2.24$0.06$26.2