Civic Intelligence

Substance Abuse Council of Greater Battle Creek

990 • Fiscal year 2023 • EIN 38-2699513

Oct 01, 2022 to Sep 30, 2023 • Filed on Nov 14, 2023

Organization Profiledrugfreebc.org
34 W Jackson St STE Ste 2ABattle Creek, MI 49017

(269) 326-4040

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.14x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

57th percentile

6.9%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$74,420

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

73rd percentile

20%

Faster asset growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

24%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$185,578

Up $30,802 (+20%) from 2022

Net Assets

Up

$160,384

Up $28,978 (+22%) from 2022

Liabilities

Up

$25,194

Up $1,824 (+7.8%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin57th percentile

Revenue

Up

$422,957

Up $80,813 (+24%) from 2022

Expenses

Up

$393,979

Up $62,148 (+19%) from 2022

Net Income

Up

$28,978

Up $18,665 (+181%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$300K$200K$100K$0Assets 2011: $210,757Liabilities 2011: $29,258Net Assets 2011: $181,4992011Assets 2012: $193,546Liabilities 2012: $20,311Net Assets 2012: $173,2352012Assets 2013: $220,510Liabilities 2013: $50,981Net Assets 2013: $169,5292013Assets 2014: $184,918Liabilities 2014: $46,296Net Assets 2014: $138,6222014Assets 2015: $139,074Liabilities 2015: $34,164Net Assets 2015: $104,9102015Assets 2016: $160,489Liabilities 2016: $49,524Net Assets 2016: $110,9652016Assets 2017: $143,336Liabilities 2017: $29,941Net Assets 2017: $113,3952017Assets 2018: $174,682Liabilities 2018: $74,029Net Assets 2018: $100,6532018Assets 2019: $117,991Liabilities 2019: $17,272Net Assets 2019: $100,7192019Assets 2020: $137,781Liabilities 2020: $25,880Net Assets 2020: $111,9012020Assets 2021: $136,530Liabilities 2021: $6,424Net Assets 2021: $130,1062021Assets 2022: $154,776Liabilities 2022: $23,370Net Assets 2022: $131,4062022Assets 2023: $185,578Liabilities 2023: $25,194Net Assets 2023: $160,3842023Assets 2024: $206,803Liabilities 2024: $33,734Net Assets 2024: $173,0692024Assets 2025: $279,005Liabilities 2025: $22,654Net Assets 2025: $256,3512025

Highlighted filing

2023

Assets$185,578
Liabilities$25,194
Net Assets$160,384
Open 2023 Filing

Operations Trend

Revenue Growth68th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $370,0472011Expenses 2012: $336,9752012Revenue 2013: $358,960Expenses 2013: $362,666Net Income 2013: -$3,7062013Revenue 2014: $328,246Expenses 2014: $359,153Net Income 2014: -$30,9072014Revenue 2015: $353,570Expenses 2015: $387,282Net Income 2015: -$33,7122015Revenue 2016: $379,492Expenses 2016: $373,437Net Income 2016: $6,0552016Revenue 2017: $265,181Expenses 2017: $262,751Net Income 2017: $2,4302017Revenue 2018: $268,188Expenses 2018: $280,930Net Income 2018: -$12,7422018Revenue 2019: $327,806Expenses 2019: $327,740Net Income 2019: $662019Revenue 2020: $277,616Expenses 2020: $266,434Net Income 2020: $11,1822020Revenue 2021: $263,421Expenses 2021: $245,216Net Income 2021: $18,2052021Revenue 2022: $342,144Expenses 2022: $331,831Net Income 2022: $10,3132022Revenue 2023: $422,957Expenses 2023: $393,979Net Income 2023: $28,9782023Revenue 2024: $492,320Expenses 2024: $479,635Net Income 2024: $12,6852024Revenue 2025: $657,353Expenses 2025: $530,917Net Income 2025: $126,4362025

Highlighted filing

2023

Revenue$422,957
Expenses$393,979
Net Income$28,978
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$422,957
Mission and Program Overview

Mission

Substance abuse prevention programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,265$88,094▲ $4,829
Investments Other Securities$39,641$44,477▲ $4,836
Pledges and Grants Receivable$31,870$31,050▼ $820
Accounts Receivable-$20,436-
Prepaid Expenses and Deferred Charges-$1,521-
Total Assets$154,776$185,578▲ $30,802
Liabilities
Deferred Revenue$15,050$19,742▲ $4,692
Accounts Payable and Accrued Expenses$8,320$5,452▼ $2,868
Total Liabilities$23,370$25,194▲ $1,824
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$91,765$115,907▲ $24,142
Net Assets With Donor Restrictions$39,641$44,477▲ $4,836
Total Net Assets Fund Balance$131,406$160,384▲ $28,978
Total Liabilities and Net Assets / Fund Balance$154,776$185,578▲ $30,802

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$44,477--
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dawn SmithExecutive DirectorFT$74,420$74,420
Heather VoughtCFOFT$63,423$63,423

Board Members and Trustees

NameTitle
Amy BaumanChair
Christopher RogersTrustee
Cody JapingaTrustee
Mark MohlerTrustee
Nichol BremerTrustee
Steven BushTrustee
Tha ParTrustee
Deb PierceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$369,302
Program Service Revenue
$12,980
Investment Income
$6,120
Other Revenue
$34,555
All Other Contributions
$35,606
Change in Net Assets
$28,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,870
Other Expenses$116,109
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$135,538$2,305-$137,843
Other Salaries and Wages$114,803--$114,803
Fees for Services Other$23,115$13,537-$36,652
Payroll Taxes$19,396$176-$19,572
Occupancy$15,004--$15,004
Travel$7,524$1,000-$8,524
Other Expenses$6,373$2,078-$8,451
Other Employee Benefits$5,652--$5,652
Total Functional Expenses$368,361$25,618$0$393,979
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
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 governing body review Part VI line 11

“Form 990 is reviewed with financials at January/February board meeting prior to filing Form 990.”

Conflict of interest policy compliance Part VI line 12C

“All policies of the organization are reviewed for compliance annually on a monthly rotating schedule by the board.”

CEO executive director top management comp Part VI line 15A

“Compensation of the Executive Director is sest by the board.”

Other officer or key employee compensation Part VI line 15B

“All other employee wages are set by the Executive Director.”

Governing documents etc available to public Part VI line 19

“The Form 990 is available on Guidestar. The Form 990 would be provided to those who request it.”

Filing and Contact Details

Filer

Filer Name
Substance Abuse Council
EIN
38-2699513
Address
34 W Jackson St STE Ste 2A, Battle Creek, MI 49017

Signing Officer

Name
Dawn Smith
Title
Executive Direc
Phone
2693264040
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Vought
Formed
1986
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
15

Preparer

Firm
Foote & Lloyd CPAs
Address
PO Box 1519, Battle Creek, MI 49016
Preparer
Donald L Lloyd
Phone
2699627518
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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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05667
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01985
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01277
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0266026
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0320584
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt044477
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Battle Creek Community Foundation
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IRS990ScheduleD/TotalBookValueSecuritiesAmt044477
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed with financials at January/February board meeting prior to filing Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All policies of the organization are reviewed for compliance annually on a monthly rotating schedule by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation of the Executive Director is sest by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All other employee wages are set by the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 is available on Guidestar. The Form 990 would be provided to those who request it.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0185578
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IRS990/TotalContributionsAmt0369302
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025618
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0368361
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393979
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023370
IRS990/TotalLiabilitiesEOYAmt025194
IRS990/TotalLiabilitiesGrp/BOYAmt023370
IRS990/TotalLiabilitiesGrp/EOYAmt025194
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt012980
IRS990/TotalReportableCompFromOrgAmt0137843
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt053655
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0422957
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0154776
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185578
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IRS990/TravelGrp/TotalAmt08524
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0drugfreebc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dawn Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02693264040
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Substance Abuse Council
ReturnHeader/Filer/BusinessNameControlTxt0SUBS
ReturnHeader/Filer/EIN0382699513
ReturnHeader/Filer/USAddress/AddressLine1Txt034 W Jackson St STE Ste 2A
ReturnHeader/Filer/USAddress/CityNm0Battle Creek
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049017
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381617072
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Foote & Lloyd CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1519
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Battle Creek
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049016
ReturnHeader/PreparerPersonGrp/PhoneNum02699627518
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Donald L Lloyd
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-06-27T10:40:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dawn
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Smith
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$185,578
Liabilities
$25,194
Net assets
$160,384
Revenue
$422,957
Expenses
$393,979
Net income
$28,978
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.79$0.23$2.56$6.57$5.31$1.26
2024Detailed filing. Detailed filing data is available for this year.$2.07$0.34$1.73$4.92$4.80$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.25$1.60$4.23$3.94$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.23$1.31$3.42$3.32$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.37$0.06$1.30$2.63$2.45$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.26$1.12$2.78$2.66$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.17$1.01$3.28$3.28$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.75$0.74$1.01$2.68$2.81$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.30$1.13$2.65$2.63$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.60$0.50$1.11$3.79$3.73$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.34$1.05$3.54$3.87$0.34
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.46$1.39$3.28$3.59$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.51$1.70$3.59$3.63$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.20$1.73$3.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.29$1.81$3.70