Civic Intelligence

Center for Changes

EIN 38-2421507 • 501(c)3 • Detroit, MI

Profile

Political and economic education, publication of bimonthly journal

7012 Michigan AvenueDetroit, MI 48210

againstthecurrent.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.07x

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

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

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

22nd percentile

-23%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

91st percentile

$33,600

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 52.0% of source-year revenue.

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

Asset Growth

40th percentile

-10%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

47th percentile

-4.6%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$131,836

Down $14,859 (-10%) from 2023

Liabilities

Flat

$8,600

Flat from 2023

Net Assets

Down

$123,236

Down $14,859 (-11%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin22nd percentile

Revenue

Down

$64,674

Down $3,090 (-4.6%) from 2023

Expenses

Down

$79,533

Down $1,307 (-1.6%) from 2023

Net Income

Down

-$14,859

Down $1,783 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $69,110Liabilities 2011: $34,2602011Assets 2012: $167,507Liabilities 2012: $3,868Net Assets 2012: $163,6372012Assets 2013: $179,534Liabilities 2013: $11,893Net Assets 2013: $167,6412013Assets 2014: $184,196Liabilities 2014: $13,974Net Assets 2014: $170,2222014Assets 2015: $174,151Liabilities 2015: $2,390Net Assets 2015: $171,7612015Assets 2016: $169,947Liabilities 2016: $19,806Net Assets 2016: $150,1412016Assets 2017: $157,933Liabilities 2017: $8,600Net Assets 2017: $149,3332017Assets 2018: $134,285Liabilities 2018: $8,600Net Assets 2018: $125,6852018Assets 2019: $157,682Liabilities 2019: $16,100Net Assets 2019: $141,5822019Assets 2020: $194,052Liabilities 2020: $8,600Net Assets 2020: $185,4522020Assets 2021: $178,327Liabilities 2021: $8,600Net Assets 2021: $169,7272021Assets 2022: $159,771Liabilities 2022: $8,600Net Assets 2022: $151,1712022Assets 2023: $146,695Liabilities 2023: $8,600Net Assets 2023: $138,0952023Assets 2024: $131,836Liabilities 2024: $8,600Net Assets 2024: $123,2362024

Highlighted filing

2024

Assets$131,836
Liabilities$8,600
Net Assets$123,236
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $130,021Expenses 2011: $145,552Net Income 2011: -$15,5312011Revenue 2012: $222,977Expenses 2012: $94,191Net Income 2012: $128,7862012Revenue 2013: $151,317Expenses 2013: $147,313Net Income 2013: $4,0042013Revenue 2014: $144,303Expenses 2014: $141,722Net Income 2014: $2,5812014Revenue 2015: $147,434Expenses 2015: $145,894Net Income 2015: $1,5402015Revenue 2016: $137,307Expenses 2016: $158,927Net Income 2016: -$21,6202016Revenue 2017: $150,607Expenses 2017: $151,415Net Income 2017: -$8082017Revenue 2018: $121,629Expenses 2018: $145,277Net Income 2018: -$23,6482018Revenue 2019: $135,765Expenses 2019: $119,868Net Income 2019: $15,8972019Revenue 2020: $155,768Expenses 2020: $111,898Net Income 2020: $43,8702020Revenue 2021: $92,734Expenses 2021: $108,459Net Income 2021: -$15,7252021Revenue 2022: $88,455Expenses 2022: $107,011Net Income 2022: -$18,5562022Revenue 2023: $67,764Expenses 2023: $80,840Net Income 2023: -$13,0762023Revenue 2024: $64,674Expenses 2024: $79,533Net Income 2024: -$14,8592024

Highlighted filing

2024

Revenue$64,674
Expenses$79,533
Net Income-$14,859
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$131,836
Liabilities
$8,600
Net assets
$123,236
Revenue
$64,674
Expenses
$79,533
Net income
-$14,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.09$1.23$0.65$0.80$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.09$1.38$0.68$0.81$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.09$1.51$0.88$1.07$0.19
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.78$0.09$1.70$0.93$1.08$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.09$1.85$1.56$1.12$0.44
2019Summary only. Only limited summary data is available for this year.$1.58$0.16$1.42$1.36$1.20$0.16
2018Summary only. Only limited summary data is available for this year.$1.34$0.09$1.26$1.22$1.45$0.24
2017Summary only. Only limited summary data is available for this year.$1.58$0.09$1.49$1.51$1.51$0.01
2016Summary only. Only limited summary data is available for this year.$1.70$0.20$1.50$1.37$1.59$0.22
2015Summary only. Only limited summary data is available for this year.$1.74$0.02$1.72$1.47$1.46$0.02
2014Summary only. Only limited summary data is available for this year.$1.84$0.14$1.70$1.44$1.42$0.03
2013Summary only. Only limited summary data is available for this year.$1.80$0.12$1.68$1.51$1.47$0.04
2012Summary only. Only limited summary data is available for this year.$1.68$0.04$1.64$2.23$0.94$1.29
2011Summary only. Only limited summary data is available for this year.$0.69$0.34$1.30$1.46$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$64,674
Mission and Program Overview

Mission

Political and economic education, publication of bimonthly journal

Political and economic education, publication of bimonthly journal and sponsorship of educational seminars

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,225$96,600▼ $12,625
Rtn Earn Endowment Incm Other Fnds$94,813$79,954▼ $14,859
Cap Stk Tr Prin Current Funds$43,282$43,282→ $0
Cash and Non-Interest-Bearing Accounts$37,470$35,236▼ $2,234
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0--
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net-$0-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0--
Total Assets$146,695$131,836▼ $14,859
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$8,600$8,600→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$8,600$8,600→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$138,095$123,236▼ $14,859
Total Liabilities and Net Assets / Fund Balance$146,695$131,836▼ $14,859
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
David M FinkelPresidentFT$33,600$33,600

Board Members and Trustees

NameTitle
Dianne FeeleyVice President
Jane SlaughterSec-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,687
Program Service Revenue
$14,344
Investment Income
$1,643
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-14,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,948
Salaries, Compensation, and Employee Benefits$36,585
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$24,600$9,000$0$33,600
Occupancy$9,916$3,041$0$12,957
Office Expenses$1,156$3,710$0$4,866
Payroll Taxes$1,884$692$0$2,576
Conferences and Meetings$1,100$0$0$1,100
Other Expenses$433$613$0$1,046
Other Employee Benefits$299$110$0$409
Total Functional Expenses$60,181$19,352$0$79,533
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990, Part VI, Line 11b: Prior to filing of Form 990, it is provided to each officer for their review and comment.”

Form 990, Part VI, Section C, Line 19

“Form 990, Part VI, Line 19: The organization makes its Form 990 available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Center for Changes
EIN
38-2421507
Phone
3138410160
Address
7012 Michigan Avenue, Detroit, MI 48210
Doing Business As
dba Against the Current

Signing Officer

Name
David Finkel
Title
president
Phone
3134104860
Signed
2025-05-08

Organization Details

Principal Officer
David Finkel
Formed
1982
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
0
Employees
1
Volunteers
1
Raw XML AppendixShowing 400 of 559 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Publication of an educational journal of politics and culture, "Against the Current," bimonthly with a press run of 5000 copies per year and accessible online. Expenses include office and staff as well as printing and mailing costs.
IRS990/DescribedInSection501c3Ind01
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IRS990/FeesForServicesLobbyingGrp/FundraisingAmt00
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IRS990/Form990PartVIISectionAGrp/PersonNm1Dianne Feeley
IRS990/Form990PartVIISectionAGrp/PersonNm2Jane Slaughter
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt033600
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IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0138095
IRS990/NetAssetsOrFundBalancesEOYAmt0123236
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt03041
IRS990/OccupancyGrp/ProgramServicesAmt09916
IRS990/OccupancyGrp/TotalAmt012957
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03710
IRS990/OfficeExpensesGrp/ProgramServicesAmt01156
IRS990/OfficeExpensesGrp/TotalAmt04866
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0110
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0299
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0409
IRS990/OtherExpensesGrp/Desc0Equipment Lease
IRS990/OtherExpensesGrp/Desc1Magazine printing and postage costs
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02186
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2613
IRS990/OtherExpensesGrp/ProgramServicesAmt05426
IRS990/OtherExpensesGrp/ProgramServicesAmt115367
IRS990/OtherExpensesGrp/ProgramServicesAmt2433
IRS990/OtherExpensesGrp/TotalAmt07612
IRS990/OtherExpensesGrp/TotalAmt115367
IRS990/OtherExpensesGrp/TotalAmt21046
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0692
IRS990/PayrollTaxesGrp/ProgramServicesAmt01884
IRS990/PayrollTaxesGrp/TotalAmt02576
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrincipalOfficerNm0David Finkel
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0510000
IRS990/ProgramServiceRevenueGrp/Desc0Magazine Sales
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014344
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt046176
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02165
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt044309
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt019423
IRS990/PYRevenuesLessExpensesAmt0-13076
IRS990/PYSalariesCompEmpBnftPaidAmt036531
IRS990/PYTotalExpensesAmt080840
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt067764
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14859
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt014344
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt094813
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt079954
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109225
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt048687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt046176
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt066404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt071596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0138468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0371331
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00

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