Civic Intelligence

Center for Changes

990 • Fiscal year 2022 • EIN 38-2421507

Jan 01, 2022 to Dec 31, 2022 • Filed on May 08, 2022

Organization Profileagainstthecurrent.org
7012 Michigan AvenueDetroit, MI 48210

(313) 841-0160

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.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

81st percentile

0.10x

Higher debt load relative to revenue than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

19th percentile

-21%

Higher net margin than 19% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

30th percentile

-10%

Faster asset growth than 30% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

36th percentile

-4.6%

Faster revenue growth than 36% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$159,771

Down $18,556 (-10%) from 2021

Net Assets

Down

$151,171

Down $18,556 (-11%) from 2021

Liabilities

Flat

$8,600

Flat from 2021

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin19th percentile

Revenue

Down

$88,455

Down $4,279 (-4.6%) from 2021

Expenses

Down

$107,011

Down $1,448 (-1.3%) from 2021

Net Income

Down

-$18,556

Down $2,831 (-18%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$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

2022

Assets$159,771
Liabilities$8,600
Net Assets$151,171
Open 2022 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$88,455
Expenses$107,011
Net Income-$18,556
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 8, 2022
Return Version
2022v5.0
Gross Receipts
$88,455
Mission and Program Overview

Mission

Political and economic education, publication of bimonthly journal

Political and econmic education

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$126,445$107,889▼ $18,556
Savings and Temporary Cash Investments$100,000$101,513▲ $1,513
Cash and Non-Interest-Bearing Accounts$78,327$58,258▼ $20,069
Cap Stk Tr Prin Current Funds$43,282$43,282→ $0
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$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $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$0→ $0
Total Assets$178,327$159,771▼ $18,556
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
Other Liabilities$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$169,727$151,171▼ $18,556
Total Liabilities and Net Assets / Fund Balance$178,327$159,771▼ $18,556
Compensation and Service Providers
Top Officer PayScore unavailable

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
$66,404
Program Service Revenue
$21,690
Investment Income
$361
Other Revenue
$0
All Other Contributions
$10,000
Change in Net Assets
$-18,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$60,907
Other Expenses$46,104
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$23,000$10,600$0$33,600
Other Salaries and Wages$22,244$2,128$0$24,372
Occupancy$9,207$6,703$0$15,910
Other Expenses$4,733$1,477$0$6,210
Office Expenses$518$2,193$0$2,711
Payroll Taxes$1,766$810$0$2,576
Conferences and Meetings$2,087$0$0$2,087
Other Employee Benefits$246$113$0$359
Total Functional Expenses$82,253$24,758$0$107,011
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$0→ $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

“Prior to filing Form 990, it is given to each officer and director for review.”

Form 990, Part VI, Section C, Line 18

“The organization makes its Form 990 available to the public upon request.”

Form 990, Part VI, Section C, 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
3138410160
Signed
2022-05-08

Organization Details

Formed
1982
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
0
Employees
1
Volunteers
1
Raw XML AppendixShowing 400 of 546 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/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0113
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0246
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0359
IRS990/OtherExpensesGrp/Desc0Magazine cost -- printing, postage
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Equipment lease
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1734
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21477
IRS990/OtherExpensesGrp/ProgramServicesAmt017878
IRS990/OtherExpensesGrp/ProgramServicesAmt1574
IRS990/OtherExpensesGrp/ProgramServicesAmt24733
IRS990/OtherExpensesGrp/TotalAmt017878
IRS990/OtherExpensesGrp/TotalAmt11308
IRS990/OtherExpensesGrp/TotalAmt26210
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02128
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022244
IRS990/OtherSalariesAndWagesGrp/TotalAmt024372
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0810
IRS990/PayrollTaxesGrp/ProgramServicesAmt01766
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/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Center for Changes
IRS990/PrincipalOfcrBusinessName/BusinessNameLine2Txt0dba Against the Current
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Magazine sales
IRS990/ProgramServiceRevenueGrp/Desc1Educational seminars
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019344
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12346
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12346
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt071596
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0351
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt038666
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt020787
IRS990/PYRevenuesLessExpensesAmt0-15725
IRS990/PYSalariesCompEmpBnftPaidAmt069793
IRS990/PYTotalExpensesAmt0108459
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt092734
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-18556
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt019344
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0126445
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0107889
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0101513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt066404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt071596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0138468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0112819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0103195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0492482
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$159,771
Liabilities
$8,600
Net assets
$151,171
Revenue
$88,455
Expenses
$107,011
Net income
-$18,556
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
2022Detailed filing. Detailed filing data is available for this year.$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