Civic Intelligence

Criminal Defense Attorneys of Michigan

990 • Fiscal year 2018 • EIN 38-2280603

Oct 01, 2017 to Sep 30, 2018 • Filed on Nov 15, 2018

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

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$48,020

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 28.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

29th percentile

-10%

Faster asset growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$157,935

Down $17,839 (-10%) from 2017

Net Assets

Down

$157,935

Down $5,295 (-3.2%) from 2017

Liabilities

Down

$0

Down $12,544 (-100%) from 2017

Revenue

Down

$171,557

Down $29,548 (-15%) from 2017

Expenses

Down

$176,852

Down $8,011 (-4.3%) from 2017

Net Income

Down

-$5,295

Down $21,537 (-133%) from 2017

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

2018

Assets$157,935
Liabilities$0
Net Assets$157,935

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

2018

Revenue$171,557
Expenses$176,852
Net Income-$5,295
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$178,950
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-$100,000-
Cash and Non-Interest-Bearing Accounts$172,627$41,423▼ $131,204
Accounts Receivable$1,147$13,512▲ $12,365
Prepaid Expenses and Deferred Charges$2,000$3,000▲ $1,000
Total Assets$175,774$157,935▼ $17,839
Liabilities
Accounts Payable and Accrued Expenses$12,544--
Total Liabilities$12,544$0▼ $12,544
Net Assets / Fund Balance
Unrestricted Net Assets$163,230$157,935▼ $5,295
Total Net Assets Fund Balance$163,230$157,935▼ $5,295
Total Liabilities and Net Assets / Fund Balance$175,774$157,935▼ $17,839
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ramona SainExecutive Di$48,020$48,020

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$63,569
Program Service Revenue
$98,227
Investment Income
$0
Other Revenue
$9,761
All Other Contributions
$367
Change in Net Assets
$-5,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,893
Salaries, Compensation, and Employee Benefits$53,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$78,492--$78,492
Current Officers, Directors, Trustees, and Key Employees$12,784$35,236-$48,020
Fees for Services Lobbying$15,792--$15,792
Fees for Services Accounting-$5,115-$5,115
Payroll Taxes-$4,539-$4,539
All Other Expenses-$4,258-$4,258
Travel-$3,515-$3,515
Information Technology-$2,890-$2,890
Other Expenses-$1,790-$1,790
Insurance-$1,562-$1,562
Other Salaries and Wages-$1,400-$1,400
Office Expenses-$1,350-$1,350
Total Functional Expenses$107,068$69,784$0$176,852
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,100
Fundraising Direct Expenses$7,393
Professional Fundraising Fees$0
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
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Lacosse
Formed
1977
Legal Domicile
Mi
Voting Board Members
23
Independent Board Members
23
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/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt161ST VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt192ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23SECRETARY
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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/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1OUTREACH EVENTS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03957
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12157
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22015
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31790
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IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0VENDOR FEES
IRS990/OtherRevenueMiscGrp/Desc1SALES OF MERCHANDISE
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IRS990/OtherRevenueTotalAmt09054
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03000
IRS990/PrincipalOfficerNm0ELIZABETH LACOSSE
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/Desc0SPRING CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1FALL CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2TRIAL COLLEGE FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER TRAINING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt040848
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132979
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt221325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33075
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33075
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/ExpenseAmt022138
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt021325
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/ExpenseAmt015792
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0415
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt071277
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0135008
IRS990/PYOtherRevenueAmt023881
IRS990/PYProgramServiceRevenueAmt0105947
IRS990/PYRevenuesLessExpensesAmt016242
IRS990/PYSalariesCompEmpBnftPaidAmt049855
IRS990/PYTotalExpensesAmt0184863
IRS990/PYTotalRevenueAmt0201105
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-5295
IRS990/RelatedEntityInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt073827
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt075888
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0362883
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0CONTRACT WITH CAPITOL SERVICES, INC.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$1.72$1.77$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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