Civic Intelligence

Sixty Plus Incorporated

990 • Fiscal year 2017 • EIN 38-2245744

Sep 01, 2016 to Aug 31, 2017 • Filed on Dec 08, 2017

Organization ProfileCOOLEY.EDU
300 S Capitol Ave Ninth FloorLansing, MI 48933

(517) 334-5760

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$133,588

Up $3,370 (+2.6%) from 2016

Net Assets

Down

$99,424

Down $173 (-0.2%) from 2016

Liabilities

Up

$34,164

Up $3,543 (+12%) from 2016

Revenue And Expenses

Revenue

Up

$581,333

Up $26,831 (+4.8%) from 2016

Expenses

Up

$581,506

Up $25,336 (+4.6%) from 2016

Net Income

Up

-$173

Up $1,495 (+90%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $142,515Liabilities 2011: $43,546Net Assets 2011: $98,9692011Assets 2012: $163,351Liabilities 2012: $62,923Net Assets 2012: $100,4282012Assets 2013: $144,771Liabilities 2013: $44,058Net Assets 2013: $100,7132013Assets 2014: $154,496Liabilities 2014: $52,571Net Assets 2014: $101,9252014Assets 2015: $133,766Liabilities 2015: $32,501Net Assets 2015: $101,2652015Assets 2016: $130,218Liabilities 2016: $30,621Net Assets 2016: $99,5972016Assets 2017: $133,588Liabilities 2017: $34,164Net Assets 2017: $99,4242017Assets 2018: $121,129Liabilities 2018: $21,828Net Assets 2018: $99,3012018Assets 2019: $119,466Liabilities 2019: $21,936Net Assets 2019: $97,5302019Assets 2020: $122,061Liabilities 2020: $23,812Net Assets 2020: $98,2492020Assets 2021: $124,315Liabilities 2021: $25,478Net Assets 2021: $98,8372021Assets 2022: $119,784Liabilities 2022: $19,638Net Assets 2022: $100,1462022Assets 2023: $139,407Liabilities 2023: $36,389Net Assets 2023: $103,0182023Assets 2024: $126,647Liabilities 2024: $21,779Net Assets 2024: $104,8682024

Highlighted filing

2017

Assets$133,588
Liabilities$34,164
Net Assets$99,424
Open 2017 Filing

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,098,3002011Expenses 2012: $1,095,4872012Revenue 2013: $870,536Expenses 2013: $870,251Net Income 2013: $2852013Revenue 2014: $1,028,030Expenses 2014: $1,026,819Net Income 2014: $1,2112014Revenue 2015: $661,915Expenses 2015: $662,575Net Income 2015: -$6602015Revenue 2016: $554,502Expenses 2016: $556,170Net Income 2016: -$1,6682016Revenue 2017: $581,333Expenses 2017: $581,506Net Income 2017: -$1732017Revenue 2018: $462,591Expenses 2018: $462,714Net Income 2018: -$1232018Revenue 2019: $371,785Expenses 2019: $373,556Net Income 2019: -$1,7712019Revenue 2020: $327,551Expenses 2020: $326,832Net Income 2020: $7192020Revenue 2021: $333,638Expenses 2021: $333,050Net Income 2021: $5882021Revenue 2022: $356,705Expenses 2022: $355,396Net Income 2022: $1,3092022Revenue 2023: $368,470Expenses 2023: $365,598Net Income 2023: $2,8722023Revenue 2024: $304,288Expenses 2024: $302,438Net Income 2024: $1,8502024

Highlighted filing

2017

Revenue$581,333
Expenses$581,506
Net Income-$173
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Dec 8, 2017
Return Version
2016v3.0
Gross Receipts
$581,333
Mission and Program Overview

Mission

The mission of the organization is to provide low cost legal services for elderly persons and to provide practical experience for cooley law school students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$81,159$77,820▼ $3,339
Accounts Receivable$34,225$37,549▲ $3,324
Pledges and Grants Receivable$11,911$15,596▲ $3,685
Prepaid Expenses and Deferred Charges$2,252$2,252→ $0
Cash and Non-Interest-Bearing Accounts$671$371▼ $300
Total Assets$130,218$133,588▲ $3,370
Liabilities
Other Liabilities$28,756$27,363▼ $1,393
Accounts Payable and Accrued Expenses$1,865$5,021▲ $3,156
Deferred Revenue-$1,780-
Total Liabilities$30,621$34,164▲ $3,543
Net Assets / Fund Balance
Unrestricted Net Assets$99,597$99,424▼ $173
Total Net Assets Fund Balance$99,597$99,424▼ $173
Total Liabilities and Net Assets / Fund Balance$130,218$133,588▲ $3,370

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$7,305$7,305
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Gary BauerExecutive DiPT$107,305$107,305
KIMBERLY O'LEARYDirector-$59,179$59,179

Board Members and Trustees

NameTitle
Stacey Dinser-hohlPresident
Carol KoenigDirector
Dorean KoenigDirector
Janet Hahn PhdDirector
Keith MorrisDirector
Linda Mullins KisabethDirector
Mary ConklinDirector
Nancy NawrockiDirector
Pastor WadeDirector
Sarah OstahowskiDirector
Thomas SmithDirector
Frederick BakerSecretary
Kathy ConklinTreasurer
Fred HeadenVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$581,200
Program Service Revenue
$0
Investment Income
$133
Other Revenue
$0
All Other Contributions
$530,390
Change in Net Assets
$-173

Audited Revenue Reconciliation

Revenue per Audited Statements
$581,333
Total Revenue per Audited Statements
$581,333
Total Revenue per Form 990
$581,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$448,288
Other Expenses$133,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,609$32,389-$340,998
Other Employee Benefits$74,126$11,345-$85,471
Occupancy$42,821$874-$43,695
Payroll Taxes$19,633$2,186-$21,819
Fees for Services Accounting-$4,520-$4,520
Insurance$3,784$77-$3,861
Other Expenses$2,464$141-$2,464
Travel$1,914--$1,914
All Other Expenses-$1-$1
Total Functional Expenses$529,694$51,812$0$581,506

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$581,506
Total Expenses per Audited Statements$581,506
Total Expenses per Form 990$581,506
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$27,363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 2

“Carol koenig dorean koenig director director mother-daughter”

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

“Copies of 990 return are made available to board members and distributed at the january 2018 meeting. It is presented to the board of directors during this meeting and the board reviews and then discusses any inaccuracies and areas of concern.”

Form 990, Page 6, Part VI, Line 12C

“Adopted the cooley law school conflict of interest policy for sixty plus, with an annual e-mail to all board members asking for disclosure of interests.”

Form 990, Page 6, Part VI, Line 15A

“Executive director salary is approved by the board during the annual budget approval. There is a step system which sets forth the available salary options based on education and prior work experience. Annual raises are based on this step system. The step system is consistent with the pay system of cooley law school.”

Form 990, Page 6, Part VI, Line 15B

“All faculty and staff who work for sixty plus are cooley law school employees. Cooley determines appropriate compensation of sixty plus faculty at time of hire through consultation with the 60+ executive director, the cooley dean of faculty, the cooley associate dean of practice and performance, the cooley cfo (who is also the treasurer of 60+), the human resources office, and the clinic department chair. Cooley determines appropriate compensation of 60+ staff at the time of hire through consultation with 60+ executive director, the cooley associate dean of practice and perf0rmance skills, the cooley cfo, the human resources office and the 60+ office manager. There is a step system at cooley which sets forth the available salary options based on education and prior work experience. Annual raises are based on this step system.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sixty Plus Inc
EIN
38-2245744
Phone
5173345760
Address
300 S CAPITOL AVE NINTH FLOOR, LANSING, MI 48933

Signing Officer

Name
Gary Bauer
Title
Executive Director
Phone
5173345760
Signed
2017-12-08

Organization Details

Principal Officer
Gary Bauer
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Charles K Poor CPA Pc
Address
1451 E LANSING DR STE 222, EAST LANSING, MI 48823-7786
Preparer
Charles K Poor
Phone
5173510404
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IRS990/PayrollTaxesGrp/TotalAmt021819
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IRS990/PYInvestmentIncomeAmt0114
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IRS990/PYTotalExpensesAmt0556170
IRS990/PYTotalRevenueAmt0554502
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-173
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081159
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077820
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0552876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0658736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01024336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0866291
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03683439
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0133
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0131
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0641
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt03683439
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0552876
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01024336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0866291
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03683439
IRS990ScheduleA/TotalSupportAmt03684080
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0581506
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07305
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027363
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/RevenueSubtotalAmt0581333
IRS990ScheduleD/TotalExpensesPerForm990Amt0581506
IRS990ScheduleD/TotalLiabilityAmt027363
IRS990ScheduleD/TotalRevenuePerForm990Amt0581333
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0581333
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0581506
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAROL KOENIG DOREAN KOENIG DIRECTOR DIRECTOR MOTHER-DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF 990 RETURN ARE MADE AVAILABLE TO BOARD MEMBERS AND DISTRIBUTED AT THE JANUARY 2018 MEETING. IT IS PRESENTED TO THE BOARD OF DIRECTORS DURING THIS MEETING AND THE BOARD REVIEWS AND THEN DISCUSSES ANY INACCURACIES AND AREAS OF CONCERN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADOPTED THE COOLEY LAW SCHOOL CONFLICT OF INTEREST POLICY FOR SIXTY PLUS, WITH AN ANNUAL E-MAIL TO ALL BOARD MEMBERS ASKING FOR DISCLOSURE OF INTERESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR SALARY IS APPROVED BY THE BOARD DURING THE ANNUAL BUDGET APPROVAL. THERE IS A STEP SYSTEM WHICH SETS FORTH THE AVAILABLE SALARY OPTIONS BASED ON EDUCATION AND PRIOR WORK EXPERIENCE. ANNUAL RAISES ARE BASED ON THIS STEP SYSTEM. THE STEP SYSTEM IS CONSISTENT WITH THE PAY SYSTEM OF COOLEY LAW SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL FACULTY AND STAFF WHO WORK FOR SIXTY PLUS ARE COOLEY LAW SCHOOL EMPLOYEES. COOLEY DETERMINES APPROPRIATE COMPENSATION OF SIXTY PLUS FACULTY AT TIME OF HIRE THROUGH CONSULTATION WITH THE 60+ EXECUTIVE DIRECTOR, THE COOLEY DEAN OF FACULTY, THE COOLEY ASSOCIATE DEAN OF PRACTICE AND PERFORMANCE, THE COOLEY CFO (WHO IS ALSO THE TREASURER OF 60+), THE HUMAN RESOURCES OFFICE, AND THE CLINIC DEPARTMENT CHAIR. COOLEY DETERMINES APPROPRIATE COMPENSATION OF 60+ STAFF AT THE TIME OF HIRE THROUGH CONSULTATION WITH 60+ EXECUTIVE DIRECTOR, THE COOLEY ASSOCIATE DEAN OF PRACTICE AND PERF0RMANCE SKILLS, THE COOLEY CFO, THE HUMAN RESOURCES OFFICE AND THE 60+ OFFICE MANAGER. THERE IS A STEP SYSTEM AT COOLEY WHICH SETS FORTH THE AVAILABLE SALARY OPTIONS BASED ON EDUCATION AND PRIOR WORK EXPERIENCE. ANNUAL RAISES ARE BASED ON THIS STEP SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC 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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051812
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0529694
IRS990/TotalFunctionalExpensesGrp/TotalAmt0581506
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030621
IRS990/TotalLiabilitiesEOYAmt034164
IRS990/TotalLiabilitiesGrp/BOYAmt030621
IRS990/TotalLiabilitiesGrp/EOYAmt034164
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099597
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt099424
IRS990/TotalOtherCompensationAmt037023
IRS990/TotalProgramServiceExpensesAmt0529694
IRS990/TotalRevenueGrp/ExclusionAmt0133
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0581333
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130218
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0133588
IRS990/TotReportableCompRltdOrgAmt0129461
IRS990/TravelGrp/ProgramServicesAmt01914
IRS990/TravelGrp/TotalAmt01914
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt099597
IRS990/UnrestrictedNetAssetsGrp/EOYAmt099424
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0THOMAS COOLEY LAW SCHOOL
IRS990/USAddress/AddressLine2Txt0300 S CAPITOL AVE 9TH FLOOR
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0COOLEY.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY BAUER

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,588
Liabilities
$34,164
Net assets
$99,424
Revenue
$581,333
Expenses
$581,506
Net income
-$173
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.13$0.02$0.10$0.30$0.30$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.14$0.04$0.10$0.37$0.37$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.36$0.36$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.12$0.03$0.10$0.33$0.33$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.33$0.33$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.37$0.37$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.46$0.46$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.10$0.58$0.58$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.10$0.55$0.56$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.10$0.66$0.66$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.05$0.10$1.03$1.03$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.04$0.10$0.87$0.87$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.06$0.10$1.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.04$0.10$1.10