Civic Intelligence

Alzheimer'S Disease and Related Disorders Association Inc - Mglc

990 • Fiscal year 2014 • EIN 38-2380738

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 11, 2014

564 South Main StreetRoom/Suite 20048104-2870

(734) 369-2716

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

24th percentile

0.00x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$0

Down $303,906 (-100%) from 2013

Net Assets

Down

$0

Down $206,785 (-100%) from 2013

Liabilities

Down

$0

Down $97,121 (-100%) from 2013

Revenue

Down

$776,640

Down $89,512 (-10%) from 2013

Expenses

Up

$884,614

Up $78,275 (+9.7%) from 2013

Net Income

Down

-$107,974

Down $167,787 (-281%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $469,422Liabilities 2011: $190,863Net Assets 2011: $278,5592011Assets 2012: $331,883Liabilities 2012: $183,923Net Assets 2012: $147,9602012Assets 2013: $303,906Liabilities 2013: $97,121Net Assets 2013: $206,7852013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $700,6432011Expenses 2012: $854,1772012Revenue 2013: $866,152Expenses 2013: $806,339Net Income 2013: $59,8132013Revenue 2014: $776,640Expenses 2014: $884,614Net Income 2014: -$107,9742014

Highlighted filing

2014

Revenue$776,640
Expenses$884,614
Net Income-$107,974
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$830,978
Mission and Program Overview

Mission

To provide guidance and support for individuals with alzheimer's disease and their care partners, to encourage and support research, and to educate about alzheimer's disease and related disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$193,480--
Accounts Receivable$68,394--
Investments in Publicly Traded Securities$36,394--
Prepaid Expenses and Deferred Charges$5,301--
Land, Buildings, and Equipment, Net$337--
Total Assets$303,906$0▼ $303,906
Liabilities
Accounts Payable and Accrued Expenses$97,121--
Total Liabilities$97,121$0▼ $97,121
Net Assets / Fund Balance
Unrestricted Net Assets$206,785--
Total Net Assets Fund Balance$206,785$0▼ $206,785
Total Liabilities and Net Assets / Fund Balance$303,906$0▼ $303,906
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer HowardExecutive DiFT$65,495$1,328$66,823

Board Members and Trustees

NameTitle
Gary PollitzChair
David DowneyVice-chair
Beth Ann ChoateDirector
Bruno GiordaniDirector
Chris MaierDirector
Donna CraigDirector
Kelvyn WilliamsDirector
Robyn HeronDirector
Stefanie RiggsDirector
Steven SarnsDirector
Nanya LitzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$760,849
Program Service Revenue
$1,977
Investment Income
$1,729
Other Revenue
$12,085
All Other Contributions
$714,493
Change in Net Assets
$-107,974

Audited Revenue Reconciliation

Revenue per Audited Statements
$776,640
Revenue Not Reported on Form 990
$34,075
Total Revenue per Audited Statements
$810,715
Total Revenue per Form 990
$776,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$578,467
Other Expenses$306,147
Total Fundraising Expense$121,011
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,831$45,623$52,333$423,787
Occupancy$59,153$8,928$9,549$77,630
Current Officers, Directors, Trustees, and Key Employees$49,800$11,067$8,300$69,167
Travel$33,668$6,121$10,425$50,214
Payroll Taxes$36,881$5,566$5,953$48,400
Office Expenses$29,018$2,760$9,802$41,580
Other Employee Benefits$28,280$4,268$4,565$37,113
Fees for Services Other$15,902$6,077$6,068$28,047
Fees for Services Accounting$15,162$3,300$4,938$23,400
Advertising$14,139-$2,815$16,954
Conferences and Meetings$13,765--$13,765
Fees for Service Investment Mgmnt Fees$9,293$1,403$1,500$12,196
Fees for Services Lobbying$9,000--$9,000
Other Expenses$533$158$213$904
Depreciation Depletion$87$20$20$127
Total Functional Expenses$664,622$98,981$121,011$884,614

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$915,860
Expenses per Audited Statements$884,614
Total Expenses per Form 990$884,614
Expenses Not Reported on Form 990$31,246
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,814
Fundraising Direct Expenses$15,496
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$69,170$22,814-$22,814
Total Events$69,170$22,814$15,496$7,318
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 11B

A copy of the form 990 is provided via email to the finance committee prior to filing with an opportunity for questions to be addressed.

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

The board requires a new conflict of interest policy acknowledgement be signed each year by board members.

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

The executive director's salary is approved by the board of directors.

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

EIN
38-2380738
Phone
7343692716

Signing Officer

Name
Jennifer Howard
Title
Executive Director
Phone
7343692716
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Howard
Formed
1981
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
18
Volunteers
1,190

Preparer

Preparer
Christine E Ward CPA
Phone
5177888660
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The volunteers of the organization consist of those individuals that participated in the various special events and alzheimer's walks, as well as the board of directors, support group leaders. Presenters, and numerous advocates.

Form 990, Part XI, Line 9

Fundraising direct expenses 15,496 fundraising direct expenses -15,496

Form 990, Part XI, Line 9

Dissolution of chapter to national organization 0 assets transferred 124,884 liabilities transferred -23,244

Financial Statement Notes

Schedule D, Page 3, Part X

Professional standards require an analysis of uncertain tax positions for the purpose of determining whether benefits associated with those positions may be recognized for financial statement purposes. Based on the analysis, the association has determined it has no material uncertain tax positions for which the associated benefits may not be recognized nor for which disclosure is required.

Schedule D, Page 4, Part XI, Line 2D

Fundraising direct expenses 15,496

Schedule D, Page 4, Part XII, Line 2D

Fundraising direct expenses 15,496

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IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC POLICY - MEETINGS WITH LEGISLATORS TO SUPPORT LEGISLATION AFFECTING ALZHEIMER'S DISEASE AND PUBLISHING INFORMATION IN SOME NEWSLETTERS ABOUT PROPOSED LEGISLATION.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION PAYS A MONTHLY FEE TO A LOBBYING ORGANIZATION TO EDUCATE, ENCOURAGE, AND SUPPORT RESEARCH, PROGRAMS, AND SERVICES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROFESSIONAL STANDARDS REQUIRE AN ANALYSIS OF UNCERTAIN TAX POSITIONS FOR THE PURPOSE OF DETERMINING WHETHER BENEFITS ASSOCIATED WITH THOSE POSITIONS MAY BE RECOGNIZED FOR FINANCIAL STATEMENT PURPOSES. BASED ON THE ANALYSIS, THE ASSOCIATION HAS DETERMINED IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS FOR WHICH THE ASSOCIATED BENEFITS MAY NOT BE RECOGNIZED NOR FOR WHICH DISCLOSURE IS REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING DIRECT EXPENSES 15,496
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING DIRECT EXPENSES 15,496
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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