Civic Intelligence

Special Needs Vision Clinic

990 • Fiscal year 2016 • EIN 38-2415591

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 26, 2017

3660 SouthfieldSaginaw, MI 48601

(989) 777-1040

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.04x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

11th percentile

-32%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$100,825

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 75.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-42%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

22nd percentile

-22%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$58,507

Down $42,862 (-42%) from 2015

Net Assets

Down

$53,660

Down $42,784 (-44%) from 2015

Liabilities

Down

$4,847

Down $78 (-1.6%) from 2015

Revenue

Down

$133,302

Down $37,679 (-22%) from 2015

Expenses

Down

$176,088

Down $2,006 (-1.1%) from 2015

Net Income

Down

-$42,786

Down $35,673 (-502%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2011: $178,923Liabilities 2011: $7,908Net Assets 2011: $171,0152011Assets 2012: $151,155Liabilities 2012: $6,038Net Assets 2012: $145,1172012Assets 2013: $132,298Liabilities 2013: $7,047Net Assets 2013: $125,2512013Assets 2014: $109,185Liabilities 2014: $5,332Net Assets 2014: $103,8532014Assets 2015: $101,369Liabilities 2015: $4,925Net Assets 2015: $96,4442015Assets 2016: $58,507Liabilities 2016: $4,847Net Assets 2016: $53,6602016Assets 2017: $39,104Liabilities 2017: $4,334Net Assets 2017: $34,7702017Assets 2018: $23,187Liabilities 2018: $5,086Net Assets 2018: $18,1012018Assets 2019: $47,777Liabilities 2019: $4,322Net Assets 2019: $43,4552019Assets 2020: $76,940Liabilities 2020: $30,358Net Assets 2020: $46,5822020Assets 2021: $125,084Liabilities 2021: $4,868Net Assets 2021: $120,2162021Assets 2022: $99,900Liabilities 2022: $4,902Net Assets 2022: $94,9982022Assets 2023: $69,062Liabilities 2023: $5,313Net Assets 2023: $63,7492023Assets 2024: $19,911Liabilities 2024: $23,495Net Assets 2024: -$3,5842024

Highlighted filing

2016

Assets$58,507
Liabilities$4,847
Net Assets$53,660

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $191,701Expenses 2011: $191,579Net Income 2011: $1222011Revenue 2012: $147,913Expenses 2012: $173,808Net Income 2012: -$25,8952012Revenue 2013: $153,240Expenses 2013: $173,400Net Income 2013: -$20,1602013Revenue 2014: $143,496Expenses 2014: $166,275Net Income 2014: -$22,7792014Revenue 2015: $170,981Expenses 2015: $178,094Net Income 2015: -$7,1132015Revenue 2016: $133,302Expenses 2016: $176,088Net Income 2016: -$42,7862016Revenue 2017: $151,228Expenses 2017: $170,116Net Income 2017: -$18,8882017Revenue 2018: $176,474Expenses 2018: $193,142Net Income 2018: -$16,6682018Revenue 2019: $187,433Expenses 2019: $162,078Net Income 2019: $25,3552019Revenue 2020: $171,867Expenses 2020: $168,736Net Income 2020: $3,1312020Revenue 2021: $228,383Expenses 2021: $154,752Net Income 2021: $73,6312021Revenue 2022: $139,321Expenses 2022: $164,539Net Income 2022: -$25,2182022Revenue 2023: $128,977Expenses 2023: $160,226Net Income 2023: -$31,2492023Revenue 2024: $100,541Expenses 2024: $167,872Net Income 2024: -$67,3312024

Highlighted filing

2016

Revenue$133,302
Expenses$176,088
Net Income-$42,786
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 26, 2017
Return Version
2016v3.0
Gross Receipts
$154,536
Mission and Program Overview

Mission

Provide diagnosis and therapy for persons with special vision problems

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$41,460$35,659▼ $5,801
Investments in Publicly Traded Securities$23,755--
Land, Buildings, and Equipment, Net$30,998$22,398▼ $8,600
Prepaid Expenses and Deferred Charges$1,175--
Accounts Receivable$3,379$230▼ $3,149
Cash and Non-Interest-Bearing Accounts$602$220▼ $382
Total Assets$101,369$58,507▼ $42,862
Liabilities
Accounts Payable and Accrued Expenses$4,925$4,847▼ $78
Total Liabilities$4,925$4,847▼ $78
Net Assets / Fund Balance
Unrestricted Net Assets$80,863$53,660▼ $27,203
Temporarily Rstr Net Assets$15,581--
Total Net Assets Fund Balance$96,444$53,660▼ $42,784
Total Liabilities and Net Assets / Fund Balance$101,369$58,507▼ $42,862

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$22,398$404,830$427,228
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Dolores KowalskiPresident$77,432$23,393$100,825

Board Members and Trustees

NameTitle
Bert RivetteChairman
Richard BruggerVice Chairma
C Steven KocksodBoard Member
Colleen SproulBoard Member
Dennis PoirerBoard Member
Frank RivetteBoard Member
Gary MccrayBoard Member
Henry SugdenBoard Member
Jacob DashoBoard Member
Jeff HuntBoard Member
Joe GwizdalaBoard Member
Laura BruggerBoard Member
Leo DolehantyBoard Member
Rg BarnumBoard Member
Robert ThompsonodBoard Member
Ron JohnsonBoard Member
Rosalind Byers-langBoard Member
Suellen EstesBoard Member
Tommy ThompsonBoard Member
Richard DelongSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$77,140
Program Service Revenue
$47,032
Investment Income
$2,142
Other Revenue
$6,988
All Other Contributions
$77,140
Change in Net Assets
$-42,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$128,992
Other Expenses$47,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$58,995$19,612-$78,607
Other Employee Benefits$17,545$5,848-$23,393
Other Salaries and Wages$19,404--$19,404
Depreciation Depletion$7,483$1,117-$8,600
Payroll Taxes$5,736$1,852-$7,588
Occupancy$5,640--$5,640
Fees for Services Accounting-$2,005-$2,005
All Other Expenses$923--$923
Other Expenses$660--$660
Conferences and Meetings$275--$275
Total Functional Expenses$145,654$30,434$0$176,088
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Special Needs Vision Clinic
EIN
38-2415591
Phone
9897771040
Address
3660 SOUTHFIELD, SAGINAW, MI 48601

Signing Officer

Name
Dolores Kowalski
Title
President
Phone
9897771040
Signed
2017-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dolores Kowalski
Formed
1982
Legal Domicile
Mi
Voting Board Members
21
Independent Board Members
21
Employees
2

Preparer

Firm
John W Connell & Associates Pc
Address
2829 WEST GRAND RIVER AVE, HOWELL, MI 48843-8536
Preparer
John W Connell CPA
Phone
5175484266
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING 2

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IRS990/OtherExpensesGrp/Desc2TELEPHONE EXPENSE - P/S
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE - P
IRS990/OtherExpensesGrp/ProgramServicesAmt025093
IRS990/OtherExpensesGrp/ProgramServicesAmt11977
IRS990/OtherExpensesGrp/ProgramServicesAmt21923
IRS990/OtherExpensesGrp/ProgramServicesAmt3660
IRS990/OtherExpensesGrp/TotalAmt025093
IRS990/OtherExpensesGrp/TotalAmt11977
IRS990/OtherExpensesGrp/TotalAmt21923
IRS990/OtherExpensesGrp/TotalAmt3660
IRS990/OtherRevenueMiscGrp/Desc0FUNDRAISING
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06988
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06988
IRS990/OtherRevenueTotalAmt06988
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt019404
IRS990/OtherSalariesAndWagesGrp/TotalAmt019404
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01852
IRS990/PayrollTaxesGrp/ProgramServicesAmt05736
IRS990/PayrollTaxesGrp/TotalAmt07588
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01175
IRS990/PrincipalOfficerNm0DOLORES KOWALSKI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM & SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047032
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047032
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt077913
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0981
IRS990/PYOtherExpensesAmt051607
IRS990/PYOtherRevenueAmt05564
IRS990/PYProgramServiceRevenueAmt086523
IRS990/PYRevenuesLessExpensesAmt0-7113
IRS990/PYSalariesCompEmpBnftPaidAmt0126487
IRS990/PYTotalExpensesAmt0178094
IRS990/PYTotalRevenueAmt0170981
IRS990/ReconcilationRevenueExpnssAmt0-42786
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041460
IRS990/SavingsAndTempCashInvstGrp/EOYAmt035659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt077140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt077913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt073096
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt067336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt059961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0355446
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0906
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0981
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01073
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05127
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt051499
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98580
IRS990ScheduleA/PublicSupportPY170Pct00.98840
IRS990ScheduleA/PublicSupportTotal170Amt0355446
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt077140
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt077913
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt073096
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt067336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059961
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0355446
IRS990ScheduleA/TotalSupportAmt0360573
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/OtherLandBuildingsGrp/BookValueAmt022398
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0404830
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0427228
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022398
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt015581
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0101369
IRS990/TotalAssetsEOYAmt058507
IRS990/TotalAssetsGrp/BOYAmt0101369
IRS990/TotalAssetsGrp/EOYAmt058507
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt077140
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030434
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145654
IRS990/TotalFunctionalExpensesGrp/TotalAmt0176088
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04925
IRS990/TotalLiabilitiesEOYAmt04847
IRS990/TotalLiabilitiesGrp/BOYAmt04925
IRS990/TotalLiabilitiesGrp/EOYAmt04847
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt096444
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053660
IRS990/TotalOtherCompensationAmt023393
IRS990/TotalProgramServiceExpensesAmt0145654
IRS990/TotalProgramServiceRevenueAmt047032
IRS990/TotalReportableCompFromOrgAmt077432
IRS990/TotalRevenueGrp/ExclusionAmt0906
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt055256
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133302
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt058507
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt080863
IRS990/UnrestrictedNetAssetsGrp/EOYAmt053660
IRS990/UponRequestInd0X

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.23$0.04$1.01$1.68$0.67
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.05$0.64$1.29$1.60$0.31
2022Detailed filing. Detailed filing data is available for this year.$1.00$0.05$0.95$1.39$1.65$0.25
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.05$1.20$2.28$1.55$0.74
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.30$0.47$1.72$1.69$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.48$0.04$0.43$1.87$1.62$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.23$0.05$0.18$1.76$1.93$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.04$0.35$1.51$1.70$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.05$0.54$1.33$1.76$0.43
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.05$0.96$1.71$1.78$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.09$0.05$1.04$1.43$1.66$0.23
2013Summary only. Only limited summary data is available for this year.$1.32$0.07$1.25$1.53$1.73$0.20
2012Summary only. Only limited summary data is available for this year.$1.51$0.06$1.45$1.48$1.74$0.26
2011Summary only. Only limited summary data is available for this year.$1.79$0.08$1.71$1.92$1.92$0.00