Civic Intelligence

MI Lupus Foundation

990 • Fiscal year 2024 • EIN 38-2282465

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 06, 2024

30200 Telegraph Road Suite 170Bingham Farms, MI 48025

(248) 901-7299

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

16th percentile

-27%

Higher net margin than 16% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

24th percentile

-19%

Faster asset growth than 24% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

5.2%

Faster revenue growth than 53% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$165,375

Down $39,885 (-19%) from 2023

Net Assets

Down

$157,288

Down $3,664 (-2.3%) from 2023

Liabilities

Down

$8,087

Down $36,221 (-82%) from 2023

Revenue

Up

$112,464

Up $5,601 (+5.2%) from 2023

Expenses

Up

$142,502

Up $2,658 (+1.9%) from 2023

Net Income

Up

-$30,038

Up $2,943 (+8.9%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $107,238Liabilities 2010: $5,319Net Assets 2010: $101,9192010Assets 2011: $832,105Liabilities 2011: $13,003Net Assets 2011: $819,1022011Assets 2012: $750,083Liabilities 2012: $6,670Net Assets 2012: $743,4132012Assets 2013: $591,266Liabilities 2013: $10,048Net Assets 2013: $581,2182013Assets 2014: $483,172Liabilities 2014: $32,979Net Assets 2014: $450,1932014Assets 2015: $368,315Liabilities 2015: $3,547Net Assets 2015: $364,7682015Assets 2016: $257,985Liabilities 2016: $6,477Net Assets 2016: $251,5082016Assets 2017: $169,065Liabilities 2017: $4,250Net Assets 2017: $164,8152017Assets 2018: $204,653Liabilities 2018: $4,250Net Assets 2018: $200,4032018Assets 2023: $205,260Liabilities 2023: $44,308Net Assets 2023: $160,9522023Assets 2024: $165,375Liabilities 2024: $8,087Net Assets 2024: $157,2882024Assets 2025: $49,459Liabilities 2025: $8,422Net Assets 2025: $41,0372025

Highlighted filing

2024

Assets$165,375
Liabilities$8,087
Net Assets$157,288

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $247,3112010Revenue 2011: $959,776Expenses 2011: $223,444Net Income 2011: $736,3322011Expenses 2012: $198,1732012Revenue 2013: $141,986Expenses 2013: $341,585Net Income 2013: -$199,5992013Revenue 2014: $129,847Expenses 2014: $292,851Net Income 2014: -$163,0042014Revenue 2015: $122,696Expenses 2015: $215,157Net Income 2015: -$92,4612015Revenue 2016: $54,094Expenses 2016: $161,954Net Income 2016: -$107,8602016Revenue 2017: $87,259Expenses 2017: $174,053Net Income 2017: -$86,7942017Revenue 2018: $208,047Expenses 2018: $172,354Net Income 2018: $35,6932018Revenue 2023: $106,863Expenses 2023: $139,844Net Income 2023: -$32,9812023Revenue 2024: $112,464Expenses 2024: $142,502Net Income 2024: -$30,0382024Revenue 2025: $126,877Expenses 2025: $152,390Net Income 2025: -$25,5132025

Highlighted filing

2024

Revenue$112,464
Expenses$142,502
Net Income-$30,038
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 6, 2024
Return Version
2023v5.0
Gross Receipts
$175,126
Mission and Program Overview

Mission

To provide services to those affected by lupus

The mission of the foundation is to improve the quality of life for those living with lupus through support, education, and research with the goal of finding a cure.

Balance Sheet Detail
LineBeginningEndChange
Assets
Receivable From Disqualified Prsn$84,860$90,534▲ $5,674
Investments in Publicly Traded Securities$85,951$52,726▼ $33,225
Cash and Non-Interest-Bearing Accounts$21,928$19,197▼ $2,731
Accounts Receivable$10,815$1,875▼ $8,940
Investments Other Securities$1,502$839▼ $663
Other Notes and Loans Receivable, Net$204$204→ $0
Total Assets$205,260$165,375▼ $39,885
Liabilities
Other Liabilities$44,308$8,087▼ $36,221
Total Liabilities$44,308$8,087▼ $36,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$159,452$150,748▼ $8,704
Net Assets With Donor Restrictions$1,500$6,540▲ $5,040
Total Net Assets Fund Balance$160,952$157,288▼ $3,664
Total Liabilities and Net Assets / Fund Balance$205,260$165,375▼ $39,885

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$2,979$2,979
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$83,273
Program Service Revenue
$0
Investment Income
$493
Other Revenue
$28,698
All Other Contributions
$80,822
Change in Net Assets
$-30,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$69,407
Other Expenses$68,854
Total Fundraising Expense$34,550
Grants and Similar Amounts Paid$4,241
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$22,200$12,000-$34,200
Current Officers, Directors, Trustees, and Key Employees--$25,800$25,800
Advertising-$11,622$1,112$12,734
Travel$6,777-$1,792$8,569
Occupancy$5,865$1,662$831$8,358
Fees for Services Accounting$7,043$1,000-$8,043
Office Expenses$6,869-$970$7,839
Payroll Taxes$1,800$973$2,093$4,866
Other Employee Benefits$1,681$908$1,952$4,541
Grants to Domestic Individuals$4,241--$4,241
Insurance-$1,942-$1,942
All Other Expenses$1,138$675-$1,813
Other Expenses$1,000$1,000-$1,000
Conferences and Meetings$865--$865
Total Functional Expenses$74,950$33,002$34,550$142,502
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,078
Fundraising Direct Expenses$4,018
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$13,189$13,189$463$12,726
Bowling$9,456$9,456$83$9,373
Total Events$30,842$30,842$2,926$27,916
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$84,860$90,534▲ $5,674
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$8,087
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

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

New board members are elected by the current board.

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

NONE

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

One or more officers recieve return from preparer and review before filing.

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

Annually, board members are emailed or direct messaged regarding this policy. The bylaws include this policy. The bylaws are reviewed by the board annually. When new board members are added, they are required to review and agree to bylaws.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Mi Lupus Foundation
EIN
38-2282465
Phone
2489017299
Address
30200 TELEGRAPH ROAD SUITE 170, BINGHAM FARMS, MI 48025

Signing Officer

Name
Harminder Bhogal
Title
President
Signed
2024-11-06

Organization Details

Principal Officer
Harminder Bhogal
Formed
1974
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
15

Preparer

Firm
Sallan Nemes Lyman & Strakovits Cpas Pc
Address
26050 ORCHARD LAKE ROAD SUITE 100, FARMINGTON HILLS, MI 48334
Preparer
Theresa K Barlow CPA
Phone
2486159500
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IRS990/ProgSrvcAccomActy2Grp/Desc0LUPUS LOVE - TO PROVIDE FINANCIAL ASSISTANCE FOR THOSE SUFFERING WITH LUPUS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09100
IRS990/ProgSrvcAccomActy2Grp/GrantAmt04241
IRS990/ProgSrvcAccomActy3Grp/Desc0TO ASSIST OTHER ORGANIZATIONS WITH MEDICAL RESEARCH RELATING TO A CURE FOR OR OTHER MEDICAL FINDINGS RELATED TO LUPUS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01388
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0112735
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt06204
IRS990/PYInvestmentIncomeAmt05110
IRS990/PYOtherExpensesAmt061154
IRS990/PYOtherRevenueAmt0-10982
IRS990/PYRevenuesLessExpensesAmt0-32981
IRS990/PYSalariesCompEmpBnftPaidAmt072486
IRS990/PYTotalExpensesAmt0139844
IRS990/PYTotalRevenueAmt0106863
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt084860
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt090534
IRS990/ReconcilationRevenueExpnssAmt0-30038
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0112735
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0196008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01398
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01837
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03235
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt033142
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98380
IRS990ScheduleA/PublicSupportPY170Pct00.98400
IRS990ScheduleA/PublicSupportTotal170Amt0196008
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0112735
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0196008
IRS990ScheduleA/TotalSupportAmt0199243
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/DonorAdvisedFundsContriAmt09281
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt04241
IRS990ScheduleD/DonorAdvisedFundsHeldCnt03
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt06540
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02979
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt08087
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02926
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BOWLING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09456
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08197
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt030842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09456
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08197
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt030842
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027916
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0670
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01216
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0463
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt083
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt01710
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01710
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt090534
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ADVANCES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt086361
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DUE FROM BENJAMIN RATHBUN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER KEY EMPLOYEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt090534
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW BOARD MEMBERS ARE ELECTED BY THE CURRENT BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONE OR MORE OFFICERS RECIEVE RETURN FROM PREPARER AND REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, BOARD MEMBERS ARE EMAILED OR DIRECT MESSAGED REGARDING THIS POLICY. THE BYLAWS INCLUDE THIS POLICY. THE BYLAWS ARE REVIEWED BY THE BOARD ANNUALLY. WHEN NEW BOARD MEMBERS ARE ADDED, THEY ARE REQUIRED TO REVIEW AND AGREE TO BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0205260
IRS990/TotalAssetsEOYAmt0165375
IRS990/TotalAssetsGrp/BOYAmt0205260
IRS990/TotalAssetsGrp/EOYAmt0165375
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083273
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034550
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033002
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074950
IRS990/TotalFunctionalExpensesGrp/TotalAmt0142502
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044308
IRS990/TotalLiabilitiesEOYAmt08087
IRS990/TotalLiabilitiesGrp/BOYAmt044308
IRS990/TotalLiabilitiesGrp/EOYAmt08087
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0160952
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157288
IRS990/TotalProgramServiceExpensesAmt074950
IRS990/TotalRevenueGrp/ExclusionAmt0493
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0638
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0112464
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0165375
IRS990/TravelGrp/FundraisingAmt01792
IRS990/TravelGrp/ProgramServicesAmt06777
IRS990/TravelGrp/TotalAmt08569
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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