Civic Intelligence

Association for Child Development

990 • Fiscal year 2022 • EIN 38-2068563

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 01, 2023

Organization ProfileWWW.ACDKIDS.ORG
139 West Lake Lansing Road 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

96th percentile

1.05x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.13x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

30th percentile

0.0%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

12th percentile

$87,965

Higher top officer pay than 12% of similar nonprofits.

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

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

58th percentile

8.5%

Faster revenue growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$3,267,164

Down $373,288 (-10%) from 2021

Net Assets

Up

-$176,626

Up $8 (+0.0%) from 2021

Liabilities

Down

$3,443,790

Down $373,296 (-9.8%) from 2021

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin30th percentile

Revenue

Up

$25,863,345

Up $2,029,706 (+8.5%) from 2021

Expenses

Up

$25,863,337

Up $2,051,073 (+8.6%) from 2021

Net Income

Down

$8

Down $21,367 (-100%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2022

Assets$3,267,164
Liabilities$3,443,790
Net Assets-$176,626
Open 2022 Filing

Operations Trend

Revenue Growth58th 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

2022

Revenue$25,863,345
Expenses$25,863,337
Net Income$8
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 1, 2023
Return Version
2021v4.2
Gross Receipts
$25,863,345
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.

Association for children 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,884,954$2,686,021▼ $198,933
Cash and Non-Interest-Bearing Accounts$744,500$570,145▼ $174,355
Prepaid Expenses and Deferred Charges$10,998$10,998→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$3,640,452$3,267,164▼ $373,288
Liabilities
Accounts Payable and Accrued Expenses$2,933,220$2,750,200▼ $183,020
Deferred Revenue$783,866$590,087▼ $193,779
Mortgage Notes Payable Secured by Investment Property$100,000$103,503▲ $3,503
Total Liabilities$3,817,086$3,443,790▼ $373,296
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-176,634$-176,626▲ $8
Total Net Assets Fund Balance$-176,634$-176,626▲ $8
Total Liabilities and Net Assets / Fund Balance$3,640,452$3,267,164▼ $373,288

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$48,503$48,503
Compensation and Service Providers
Top Officer Pay12th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Denise MeyerExecutive DirectorFT$84,707$3,258$87,965

Board Members and Trustees

NameTitle
Michell ZajacPresident
Jaquie AlgeeVice President
Faith ArnoldMember
Janice WoodMember
Lorie NoyerMember
Megan RobertsMember
Roberta StanleyMember
Ryan CameronMember
Drew NowakTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,820,160
Program Service Revenue
$0
Investment Income
$236
Other Revenue
$42,949
All Other Contributions
$7,617
Change in Net Assets
$8

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,863,345
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$25,863,345
Total Revenue per Form 990
$25,863,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,299,208
Salaries, Compensation, and Employee Benefits$1,564,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,052,416$127,308-$1,179,724
Occupancy$242,555$25,018-$267,573
Information Technology$214,104$26,374-$240,478
Other Employee Benefits$174,848$18,076-$192,924
Payroll Taxes$95,689$10,484-$106,173
Current Officers, Directors, Trustees, and Key Employees$75,924$9,384-$85,308
Fees for Services Accounting$69,565$8,569-$78,134
Other Expenses$60,026$7,253-$60,026
All Other Expenses$287,287$-251,496-$35,791
Fees for Services Other$28,613$3,525-$32,138
Insurance$29,118$3,007-$32,125
Office Expenses$21,652$2,775-$24,427
Travel$21,209$2,235-$23,444
Advertising$3,067$378-$3,445
Total Functional Expenses$25,855,628$7,709$0$25,863,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$25,863,337
Total Expenses per Audited Statements$25,863,337
Total Expenses per Form 990$25,863,337
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, 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 to the board. When new grants or contracts are received potenital 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 ogranizations is used. The board reviews organiations 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

“Documents are available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Association for Child Development
EIN
38-2068563
Phone
5173327200
Address
139 WEST LAKE LANSING ROAD 120, EAST LANSING, MI 48823

Signing Officer

Name
Denise Meyer
Title
Executive Director
Phone
5177327200
Signed
2023-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Meyer
Formed
1975
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
52
Volunteers
9

Preparer

Firm
Rehmann Robson LLC
Address
PO BOX 2025, SAGINAW, MI 48605-2025
Preparer
Jeffrey E Hert CPA
Phone
9897999580
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 438 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/OtherExpensesGrp/Desc0PROVIDER REIMBURSEMENTS
IRS990/OtherExpensesGrp/Desc1EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc2POSTAGE AND PUBLICATION
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17253
IRS990/OtherExpensesGrp/ProgramServicesAmt023326617
IRS990/OtherExpensesGrp/ProgramServicesAmt183448
IRS990/OtherExpensesGrp/ProgramServicesAmt269490
IRS990/OtherExpensesGrp/ProgramServicesAmt360026
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010484
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IRS990/PayrollTaxesGrp/TotalAmt0106173
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02884954
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02686021
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt056
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt029514774
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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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:
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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 TO THE BOARD. WHEN NEW GRANTS OR CONTRACTS ARE RECEIVED POTENITAL 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 OGRANIZATIONS IS USED. THE BOARD REVIEWS ORGANIATIONS 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/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO PUBLIC 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
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IRS990/TerminateOperationsInd00
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/TotalAmt023444
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0139 WEST LAKE LANSING ROAD 120
IRS990/USAddress/CityNm0EAST LANSING
IRS990/USAddress/StateAbbreviationCd0MI

Document Assets

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Filings

Displayed year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,267,164
Liabilities
$3,443,790
Net assets
-$176,626
Revenue
$25,863,345
Expenses
$25,863,337
Net income
$8
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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
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