Civic Intelligence

Substance Abuse Council of Greater Battle Creek

990 • Fiscal year 2024 • EIN 38-2699513

Oct 01, 2023 to Sep 30, 2024 • Filed on Dec 15, 2024

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

0.16x

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

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

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

49th percentile

2.6%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

96th percentile

$73,117

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

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

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

65th percentile

16%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Up

$206,803

Up $21,225 (+11%) from 2023

Net Assets

Up

$173,069

Up $12,685 (+7.9%) from 2023

Liabilities

Up

$33,734

Up $8,540 (+34%) from 2023

Revenue

Up

$492,320

Up $69,363 (+16%) from 2023

Expenses

Up

$479,635

Up $85,656 (+22%) from 2023

Net Income

Down

$12,685

Down $16,293 (-56%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$206,803
Liabilities$33,734
Net Assets$173,069

Operations Trend

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

2024

Revenue$492,320
Expenses$479,635
Net Income$12,685
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Dec 15, 2024
Return Version
2023v6.0
Gross Receipts
$492,320
Mission and Program Overview

Mission

Substance abuse prevention programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,094$76,133▼ $11,961
Investments Other Securities$44,477$61,048▲ $16,571
Pledges and Grants Receivable$31,050$42,864▲ $11,814
Accounts Receivable$20,436$20,436→ $0
Prepaid Expenses and Deferred Charges$1,521$6,322▲ $4,801
Total Assets$185,578$206,803▲ $21,225
Liabilities
Deferred Revenue$19,742$17,895▼ $1,847
Accounts Payable and Accrued Expenses$5,452$15,839▲ $10,387
Total Liabilities$25,194$33,734▲ $8,540
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$115,907$112,021▼ $3,886
Net Assets With Donor Restrictions$44,477$61,048▲ $16,571
Total Net Assets Fund Balance$160,384$173,069▲ $12,685
Total Liabilities and Net Assets / Fund Balance$185,578$206,803▲ $21,225

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$61,048--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dawn SmithExecutive DirectorFT$73,117$73,117
Heather VoughtCFOFT$64,143$64,143

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$455,244
Program Service Revenue
$19,933
Investment Income
$17,143
Other Revenue
$0
All Other Contributions
$55,632
Change in Net Assets
$12,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,760
Other Expenses$143,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,718--$155,718
Current Officers, Directors, Trustees, and Key Employees$137,260--$137,260
Fees for Services Other$23,047$11,383-$34,430
Payroll Taxes$22,856--$22,856
Other Expenses$21,486$1,144-$22,630
Other Employee Benefits$15,258$4,668-$19,926
Occupancy$15,444--$15,444
Fees for Services Accounting$9,077--$9,077
Travel$5,365--$5,365
Total Functional Expenses$460,244$19,391$0$479,635
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 set 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
2024-12-15
Discuss with paid preparer
No

Organization Details

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

Preparer

Firm
Donald L Lloyd
Address
583 Harris Creek Trl SW, Cleveland, TN 37311
Preparer
Donald L Lloyd
Phone
6164461412
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IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueSecuritiesAmt061048
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 set 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
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0185578
IRS990/TotalAssetsEOYAmt0206803
IRS990/TotalAssetsGrp/BOYAmt0185578
IRS990/TotalAssetsGrp/EOYAmt0206803
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0455244
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019391
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0460244
IRS990/TotalFunctionalExpensesGrp/TotalAmt0479635
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025194
IRS990/TotalLiabilitiesEOYAmt033734
IRS990/TotalLiabilitiesGrp/BOYAmt025194
IRS990/TotalLiabilitiesGrp/EOYAmt033734
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0160384
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0173069
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0460244
IRS990/TotalProgramServiceRevenueAmt019933
IRS990/TotalReportableCompFromOrgAmt0137260
IRS990/TotalRevenueGrp/ExclusionAmt017143
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019933
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0492320
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185578
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0206803
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05365
IRS990/TravelGrp/TotalAmt05365
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0drugfreebc.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Dawn Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum02693264040
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-15
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Donald L Lloyd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0583 Harris Creek Trl SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cleveland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037311
ReturnHeader/PreparerPersonGrp/PhoneNum06164461412
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Donald L Lloyd
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-02-12T07:56:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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