Civic Intelligence

Center for Changes

990 • Fiscal year 2025 • EIN 38-2421507

Jan 01, 2025 to Dec 31, 2025

Organization Profilehttps : againstthecurrent. org
7012 Michigan AveDetroit, MI 48210

(313) 841-0160

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$103,655

Down $28,181 (-21%) from 2024

Net Assets

Down

$103,655

Down $19,581 (-16%) from 2024

Liabilities

Down

$0

Down $8,600 (-100%) from 2024

Revenue And Expenses

Revenue

Up

$68,413

Up $3,739 (+5.8%) from 2024

Expenses

Up

$87,994

Up $8,461 (+11%) from 2024

Net Income

Down

-$19,581

Down $4,722 (-32%) from 2024

Historical Trend

Balance Sheet Trend

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: $123,2362024Assets 2025: $103,655Liabilities 2025: $0Net Assets 2025: $103,6552025

Highlighted filing

2025

Assets$103,655
Liabilities$0
Net Assets$103,655
Open 2025 Filing

Operations Trend

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: -$14,8592024Revenue 2025: $68,413Expenses 2025: $87,994Net Income 2025: -$19,5812025

Highlighted filing

2025

Revenue$68,413
Expenses$87,994
Net Income-$19,581
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
May 8, 2026
Return Version
2025v4.0
Gross Receipts
$68,413
Mission and Program Overview

Mission

Political and economic education, publication of bimonthly journal

Economic and political education publication of bimonthly and online journal

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$96,600$88,495▼ $8,105
Rtn Earn Endowment Incm Other Fnds$79,954$60,373▼ $19,581
Cap Stk Tr Prin Current Funds$43,282$43,282→ $0
Cash and Non-Interest-Bearing Accounts$35,236$15,160▼ $20,076
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
Land, Buildings, and Equipment, Net$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$131,836$103,655▼ $28,181
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$8,600$0▼ $8,600
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$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$8,600$0▼ $8,600
Net Assets / Fund Balance
Total Net Assets Fund Balance$123,236$103,655▼ $19,581
Total Liabilities and Net Assets / Fund Balance$131,836$103,655▼ $28,181
Compensation and Service Providers

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
$47,013
Program Service Revenue
$19,276
Investment Income
$2,124
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-19,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,990
Salaries, Compensation, and Employee Benefits$37,004
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,600$9,000$0$33,600
Occupancy$14,516$4,558$0$19,074
Payroll Taxes$2,197$804$0$3,001
Office Expenses$632$2,092$0$2,724
Conferences and Meetings$1,496$0$0$1,496
Other Employee Benefits$295$108$0$403
Total Functional Expenses$67,960$20,034$0$87,994
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

Part VI, Line 11A

“Printed copies available prior to filing.”

Part VI, Line 19

“Documents available to the public at the organizations office during business hours.”

Filing and Contact Details

Filer

Filer Name
Center for Changes
EIN
38-2421507
Phone
3138410160
Address
7012 MICHIGAN AVE, DETROIT, MI 48210

Signing Officer

Name
David M Finkel
Title
President
Phone
3134104860
Signed
2026-05-08

Organization Details

Principal Officer
David Finkel
Formed
1982
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
0
Employees
1
Volunteers
2
Supplemental Narrative

Additional Explanations

Doing Business As Names

“Against the Current”

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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0108
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0295
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0403
IRS990/OtherExpensesGrp/Desc0Equipment Lease
IRS990/OtherExpensesGrp/Desc1Magazine expenses, printing, postage
IRS990/OtherExpensesGrp/Desc2Telephone
IRS990/OtherExpensesGrp/Desc30
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02557
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2915
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt06308
IRS990/OtherExpensesGrp/ProgramServicesAmt117322
IRS990/OtherExpensesGrp/ProgramServicesAmt2594
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt08865
IRS990/OtherExpensesGrp/TotalAmt117322
IRS990/OtherExpensesGrp/TotalAmt21509
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt024600
IRS990/OtherSalariesAndWagesGrp/TotalAmt033600
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0804
IRS990/PayrollTaxesGrp/ProgramServicesAmt02197
IRS990/PayrollTaxesGrp/TotalAmt03001
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/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0David Finkel
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/Desc0Magazine sales
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019276
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019276
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt048687
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01643

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$103,655
Liabilities
$0
Net assets
$103,655
Revenue
$68,413
Expenses
$87,994
Net income
-$19,581
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.68$0.88$0.20
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