Civic Intelligence

Criminal Defense Attorneys of Michigan

990 • Fiscal year 2017 • EIN 38-2280603

Oct 01, 2016 to Sep 30, 2017 • Filed on Nov 27, 2017

PO Box 279Davison, MI 48423

(517) 579-0533

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

60th percentile

8.1%

Higher net margin than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

91st percentile

$46,149

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 22.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

9.7%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

3.5%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$175,774

Up $15,486 (+9.7%) from 2016

Net Assets

Up

$163,230

Up $16,242 (+11%) from 2016

Liabilities

Down

$12,544

Down $756 (-5.7%) from 2016

Revenue

Up

$201,105

Up $6,776 (+3.5%) from 2016

Expenses

Up

$184,863

Up $20,522 (+12%) from 2016

Net Income

Down

$16,242

Down $13,746 (-46%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $82,575Liabilities 2010: $1,823Net Assets 2010: $80,7522010Assets 2011: $78,162Liabilities 2011: $0Net Assets 2011: $78,1622011Assets 2012: $73,751Liabilities 2012: $0Net Assets 2012: $73,7512012Assets 2013: $79,437Liabilities 2013: $0Net Assets 2013: $79,4372013Assets 2014: $92,447Liabilities 2014: $5,400Net Assets 2014: $87,0472014Assets 2015: $123,891Liabilities 2015: $6,891Net Assets 2015: $117,0002015Assets 2016: $160,288Liabilities 2016: $13,300Net Assets 2016: $146,9882016Assets 2017: $175,774Liabilities 2017: $12,544Net Assets 2017: $163,2302017Assets 2018: $157,935Liabilities 2018: $0Net Assets 2018: $157,9352018Assets 2019: $181,655Liabilities 2019: $24,195Net Assets 2019: $157,4602019Assets 2020: $281,157Liabilities 2020: $44,196Net Assets 2020: $236,9612020Assets 2021: $470,298Liabilities 2021: $44,620Net Assets 2021: $425,6782021Assets 2022: $526,255Liabilities 2022: $42,659Net Assets 2022: $483,5962022Assets 2023: $644,304Liabilities 2023: $106,840Net Assets 2023: $537,4642023Assets 2024: $736,726Liabilities 2024: $34,606Net Assets 2024: $702,1202024Assets 2025: $980,859Liabilities 2025: $91,814Net Assets 2025: $889,0452025

Highlighted filing

2017

Assets$175,774
Liabilities$12,544
Net Assets$163,230

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $249,3662010Expenses 2011: $249,9962011Expenses 2012: $227,7622012Revenue 2013: $98,651Expenses 2013: $92,965Net Income 2013: $5,6862013Revenue 2014: $208,797Expenses 2014: $201,187Net Income 2014: $7,6102014Revenue 2015: $191,703Expenses 2015: $161,750Net Income 2015: $29,9532015Revenue 2016: $194,329Expenses 2016: $164,341Net Income 2016: $29,9882016Revenue 2017: $201,105Expenses 2017: $184,863Net Income 2017: $16,2422017Revenue 2018: $171,557Expenses 2018: $176,852Net Income 2018: -$5,2952018Revenue 2019: $362,770Expenses 2019: $361,595Net Income 2019: $1,1752019Revenue 2020: $337,442Expenses 2020: $257,941Net Income 2020: $79,5012020Revenue 2021: $473,562Expenses 2021: $284,845Net Income 2021: $188,7172021Revenue 2022: $498,177Expenses 2022: $440,259Net Income 2022: $57,9182022Revenue 2023: $491,185Expenses 2023: $437,317Net Income 2023: $53,8682023Revenue 2024: $716,012Expenses 2024: $551,356Net Income 2024: $164,6562024Revenue 2025: $747,701Expenses 2025: $560,776Net Income 2025: $186,9252025

Highlighted filing

2017

Revenue$201,105
Expenses$184,863
Net Income$16,242
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Nov 27, 2017
Return Version
2016v3.0
Gross Receipts
$213,277
Mission and Program Overview

Mission

Criminal defense attorneys of michigan (cdam's) mission is: to promote expertise in the area of criminal law, constitutional law and procedure and to improve trial and appellate advocacy; and to improve the quality of legal representation for persons brought into the criminal and quasi-criminal justice system. To educate the bench, bar and public of the need for quality and integrity in defense services and representation; and to promote enlightened thought concerning alternatives to the present criminal justice system. To guard against erosion of the rights and privileges guaranteed by the united states and michigan constitutions and laws. Cdam sponsors seminars with a nuts and bolts approach to continuing legal education two-day training conferences for an intensive refresher approach to continuing legal education, including trial advocacy workshop. Cdam advocates by appearing as amicus curiae in important precedent setting cases by contributing legal expertise to death penalty issue

To promote expertise in the area of criminal law, constitutional law and procedure and to improve trial and appellate advocacy; and to improve the quality of legal representation for persons brought into the criminal and quasi-criminal justice system. To educate the bench, bar and public of the need for quality and integrity in defense services and representation; and to promote enlightened thought concerning alternatives to the present criminal justice system. To guard against erosion of the rights and privileges guaranteed by the united states and michigan constitutions and laws.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$160,288$172,627▲ $12,339
Prepaid Expenses and Deferred Charges-$2,000-
Accounts Receivable-$1,147-
Total Assets$160,288$175,774▲ $15,486
Liabilities
Accounts Payable and Accrued Expenses$13,300$12,544▼ $756
Total Liabilities$13,300$12,544▼ $756
Net Assets / Fund Balance
Unrestricted Net Assets$146,988$163,230▲ $16,242
Total Net Assets Fund Balance$146,988$163,230▲ $16,242
Total Liabilities and Net Assets / Fund Balance$160,288$175,774▲ $15,486

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,451$2,451
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ramona SainExecutive Di$46,149$46,149

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$71,277
Program Service Revenue
$105,947
Investment Income
$0
Other Revenue
$23,881
All Other Contributions
$6,018
Change in Net Assets
$16,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,008
Salaries, Compensation, and Employee Benefits$49,855
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$79,174--$79,174
Current Officers, Directors, Trustees, and Key Employees$13,349$32,800-$46,149
Fees for Services Lobbying$15,642--$15,642
All Other Expenses-$7,922-$7,922
Fees for Services Accounting-$4,860-$4,860
Payroll Taxes-$3,706-$3,706
Information Technology-$3,365-$3,365
Other Expenses-$2,752-$2,752
Travel-$2,728-$2,728
Insurance-$1,580-$1,580
Office Expenses-$432-$432
Total Functional Expenses$108,165$76,698$0$184,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,965
Fundraising Direct Expenses$12,172
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Strang Event$12,215$12,215$5,436$6,779
Annual Awards D$6,750$6,750$6,736$14
Total Events$18,965$18,965$12,172$6,793
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 6

YES

Form 990, Page 6, Part VI, Line 7A

YES

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

A copy of the form 990 was reviewed with the board of directors at a regularly scheduled meeting.

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

Compensation of the executive director is reviewed and approved annually by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Criminal Defense Attorneys
EIN
38-2280603
Phone
5175790533
Address
PO BOX 279, DAVISON, MI 48423

Signing Officer

Name
Rhonda Ives
Title
Treasurer
Phone
5175790533
Signed
2017-11-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Maceroni
Formed
1977
Legal Domicile
Mi
Voting Board Members
22
Independent Board Members
22
Employees
1
Volunteers
50

Preparer

Firm
Yeo & Yeo Pc
Address
4468 OAK BRIDGE DR, FLINT, MI 48532-5422
Preparer
Rebecca Millsap
Phone
8107323000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Criminal defense attorneys of michigan (cdam's) mission is: to promote expertise in the area of criminal law, constitutional law and procedure and to improve trial and appellate advocacy; and to improve the quality of legal representation for persons brought into the criminal and quasi-criminal justice system. To educate the bench, bar and public of the need for quality and integrity in defense services and representation; and to promote enlightened thought concerning alternatives to the present criminal justice system. To guard against erosion of the rights and privileges guaranteed by the united states and michigan constitutions and laws. Cdam sponsors seminars with a nuts and bolts approach to continuing legal education two-day training conferences for an intensive refresher approach to continuing legal education, including trial advocacy workshop. Cdam advocates by appearing as amicus curiae in important precedent setting cases by contributing legal expertise to federal death penalty issues in michigan cdam informs about legislative changes through the developing cdam legislative network by representation of the criminal defense bars views before state and legislative bodies

Form 990, Page 2, Part III, Line 4B

But will prepare for each phase of the trial in the evenings, after lectures. Participants are encouraged to bring real cases of their own to develop during the trial. The experience of these types of training colleges cannot be underestimated. Spending a week in small groups and preparing during the evenings for the next days program with others offers invaluable camaraderie and training. To ensure students receive individualized student attention, the college is limited to 40 students.

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IRS990/InsuranceGrp/TotalAmt01580
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IRS990/MissionDesc0CRIMINAL DEFENSE ATTORNEYS OF MICHIGAN (CDAM'S) MISSION IS: TO PROMOTE EXPERTISE IN THE AREA OF CRIMINAL LAW, CONSTITUTIONAL LAW AND PROCEDURE AND TO IMPROVE TRIAL AND APPELLATE ADVOCACY; AND TO IMPROVE THE QUALITY OF LEGAL REPRESENTATION FOR PERSONS BROUGHT INTO THE CRIMINAL AND QUASI-CRIMINAL JUSTICE SYSTEM. TO EDUCATE THE BENCH, BAR AND PUBLIC OF THE NEED FOR QUALITY AND INTEGRITY IN DEFENSE SERVICES AND REPRESENTATION; AND TO PROMOTE ENLIGHTENED THOUGHT CONCERNING ALTERNATIVES TO THE PRESENT CRIMINAL JUSTICE SYSTEM. TO GUARD AGAINST EROSION OF THE RIGHTS AND PRIVILEGES GUARANTEED BY THE UNITED STATES AND MICHIGAN CONSTITUTIONS AND LAWS. CDAM SPONSORS SEMINARS WITH A NUTS AND BOLTS APPROACH TO CONTINUING LEGAL EDUCATION TWO-DAY TRAINING CONFERENCES FOR AN INTENSIVE REFRESHER APPROACH TO CONTINUING LEGAL EDUCATION, INCLUDING TRIAL ADVOCACY WORKSHOP. CDAM ADVOCATES BY APPEARING AS AMICUS CURIAE IN IMPORTANT PRECEDENT SETTING CASES BY CONTRIBUTING LEGAL EXPERTISE TO FEDERAL DEATH PENAL
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc1OUTREACH EVENTS
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/Desc3EDUCATION, TECHNOLOGY
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07574
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14502
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24477
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32752
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IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0VENDOR FEES
IRS990/OtherRevenueMiscGrp/Desc1AUCTION
IRS990/OtherRevenueMiscGrp/Desc2SALES OF MERCHANDISE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16765
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22173
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt08150
IRS990/OtherRevenueTotalAmt017088
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03706
IRS990/PayrollTaxesGrp/TotalAmt03706
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02000
IRS990/PrincipalOfficerNm0PATRICIA MACERONI
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IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/Desc0FALL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1SPRING CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2TRIAL COLLEGE FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER TRAINING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt036675
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt225875
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310994
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt225875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310994
IRS990/ProgSrvcAccomActy2Grp/Desc0THE TRIAL PRACTICE COLLEGE IS A FIVE-DAY, OR TWO AND A HALF DAY, TRAINING PROGRAM FOR CRIMINAL DEFENSE ATTORNEYS TO LEARN PRACTICAL TRIAL EXPERIENCE FROM SEASONED VETERANS AND TO PROMOTE ZEALOUS DEFENSE ADVOCACY. THE PROGRAM IS GEARED TO CHANGE METHODS AND STYLE OF PRACTICE, AND ALSO ENHANCE EACH PARTICIPANTS OUTLOOK ON CLIENTS, CAREER, AND LIFE. PARTICIPANTS LEARN FROM NATIONALLY RECOGNIZED TRIAL LAWYERS AT EACH STAGE OF TRIAL PREPARATION AND APPLY WHAT THEY HAVE LEARNED IN DAILY SMALL GROUP TRAINING SESSIONS. STUDENTS WILL ENGAGE IN INDIVIDUAL PERFORMANCES AND RECEIVE DIRECT FEEDBACK AND ANALYSIS UNDER THE GUIDANCE OF WORKSHOP FACULTY. COURSE MATERIALS INVOLVE A CRIMINAL TRIAL WITH RELEVANT DISCOVERY, PLEADINGS, AND EXHIBITS. PARTICIPANTS WILL RECEIVE MATERIALS IN ADVANCE, BUT WILL PREPARE FOR EACH PHASE OF THE TRIAL IN THE EVENINGS, AFTER LECTURES. PARTICIPANTS ARE ENCOURAGED TO BRING REAL CASES OF THEIR OWN TO DEVELOP DURING THE TRIAL. THE EXPERIENCE OF THESE TYPES OF TRAINING COLLEGES CANNOT BE UNDERESTIMATED. SPENDING A WEEK IN SMALL GROUPS AND PREPARING DURING THE EVENINGS FOR THE NEXT DAYS PROGRAM WITH OTHERS OFFERS INVALUABLE CAMARADERIE AND TRAINING. TO ENSURE STUDENTS RECEIVE INDIVIDUALIZED STUDENT ATTENTION, THE COLLEGE IS LIMITED TO 40 STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt022062
IRS990/ProgSrvcAccomActy3Grp/Desc0CDAM MONITORS LEGISLATION THAT EFFECTS THE RIGHTS OF THE ACCUSED AND THE DEFENSE ATTORNEY'S ABILITY TO PROTECT THOSE RIGHTS AND PROVIDE THE ACCUSED WITH A FAIR TRIAL AND ADEQUATE DEFENSE. IN DOING SO, MEMBERS CAN BE INVOLVED IN MANY LEVELS OF THE ONGOING EFFORTS TO ENSURE THAT MICHIGAN CITIZENS ARE TREATED JUSTLY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt015642
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt076805
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt067
IRS990/PYOtherExpensesAmt0117672
IRS990/PYOtherRevenueAmt020002
IRS990/PYProgramServiceRevenueAmt097455
IRS990/PYRevenuesLessExpensesAmt029988
IRS990/PYSalariesCompEmpBnftPaidAmt046669
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt016242
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0160288
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt067
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt043036
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IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt013992
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IRS990ScheduleC/LobbyingCeilingAmt0221679
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IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0169281
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0CONTRACT WITH CAPITOL SERVICES, INC.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0STRANG EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ANNUAL AWARDS D
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.81$0.92$8.89$7.48$5.61$1.87
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.37$0.35$7.02$7.16$5.51$1.65
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.44$1.07$5.37$4.91$4.37$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.43$4.84$4.98$4.40$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.45$4.26$4.74$2.85$1.89
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.44$2.37$3.37$2.58$0.80
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.24$1.57$3.63$3.62$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$1.72$1.77$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.76$0.13$1.63$2.01$1.85$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.13$1.47$1.94$1.64$0.30
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.07$1.17$1.92$1.62$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.05$0.87$2.09$2.01$0.08
2013Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.99$0.93$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$2.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$2.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.02$0.81$2.49
Peer Organizations

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