Civic Intelligence

Comprehensive Therapy Center Inc.

990 • Fiscal year 2023 • EIN 38-2776868

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

2505 Ardmore St SEGrand Rapids, MI 49506

(616) 559-1054

Siviq Scores

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

Liabilities / Assets

81st percentile

0.43x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.11x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

84th percentile

34%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$408,867

Up $102,701 (+34%) from 2022

Net Assets

Up

$232,724

Up $257,424 (+1042%) from 2022

Liabilities

Down

$176,143

Down $154,723 (-47%) from 2022

Revenue

Up

$1,636,061

Up $356,570 (+28%) from 2022

Expenses

Down

$1,378,637

Down $104,223 (-7.0%) from 2022

Net Income

Up

$257,424

Up $460,793 (+227%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $99,235Liabilities 2010: $28,566Net Assets 2010: $70,6692010Assets 2011: $84,881Liabilities 2011: $35,469Net Assets 2011: $49,4122011Assets 2012: $109,069Liabilities 2012: $4,944Net Assets 2012: $104,1252012Assets 2013: $192,114Liabilities 2013: $23,031Net Assets 2013: $169,0832013Assets 2014: $174,749Liabilities 2014: $2,129Net Assets 2014: $172,6202014Assets 2015: $195,189Liabilities 2015: $3,136Net Assets 2015: $192,0532015Assets 2016: $206,529Liabilities 2016: $57,131Net Assets 2016: $149,3982016Assets 2017: $324,980Liabilities 2017: $55,235Net Assets 2017: $269,7452017Assets 2018: $268,014Liabilities 2018: $52,708Net Assets 2018: $215,3062018Assets 2019: $192,369Liabilities 2019: $76,428Net Assets 2019: $115,9412019Assets 2020: $242,428Liabilities 2020: $113,519Net Assets 2020: $128,9092020Assets 2021: $298,808Liabilities 2021: $120,139Net Assets 2021: $178,6692021Assets 2022: $306,166Liabilities 2022: $330,866Net Assets 2022: -$24,7002022Assets 2023: $408,867Liabilities 2023: $176,143Net Assets 2023: $232,7242023Assets 2024: $207,478Liabilities 2024: $209,982Net Assets 2024: -$2,5042024

Highlighted filing

2023

Assets$408,867
Liabilities$176,143
Net Assets$232,724

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $561,0052010Revenue 2011: $561,049Expenses 2011: $582,306Net Income 2011: -$21,2572011Expenses 2012: $658,3562012Revenue 2013: $884,710Expenses 2013: $819,752Net Income 2013: $64,9582013Revenue 2014: $801,759Expenses 2014: $798,222Net Income 2014: $3,5372014Revenue 2015: $908,375Expenses 2015: $888,942Net Income 2015: $19,4332015Revenue 2016: $923,908Expenses 2016: $937,293Net Income 2016: -$13,3852016Revenue 2017: $990,725Expenses 2017: $877,815Net Income 2017: $112,9102017Revenue 2018: $831,099Expenses 2018: $885,538Net Income 2018: -$54,4392018Revenue 2019: $930,104Expenses 2019: $1,029,469Net Income 2019: -$99,3652019Revenue 2020: $965,824Expenses 2020: $952,856Net Income 2020: $12,9682020Revenue 2021: $1,379,249Expenses 2021: $1,329,489Net Income 2021: $49,7602021Revenue 2022: $1,279,491Expenses 2022: $1,482,860Net Income 2022: -$203,3692022Revenue 2023: $1,636,061Expenses 2023: $1,378,637Net Income 2023: $257,4242023Revenue 2024: $1,168,425Expenses 2024: $1,403,653Net Income 2024: -$235,2282024

Highlighted filing

2023

Revenue$1,636,061
Expenses$1,378,637
Net Income$257,424
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.0
Gross Receipts
$1,636,061
Mission and Program Overview

Mission

To provide speech and language pathology, sensory and motor therapies to west michigan children and adults with special needs.

To provide speech and language pathology, sensory and motor therapies to west michigan chldren and adults with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,445$164,278▲ $127,833
Accounts Receivable$104,261$123,966▲ $19,705
Land, Buildings, and Equipment, Net$12,694$7,048▼ $5,646
Prepaid Expenses and Deferred Charges$2,250$2,215▼ $35
Total Assets$306,166$408,867▲ $102,701
Other Assets Total$150,516$111,360▼ $39,156
Liabilities
Accounts Payable and Accrued Expenses$219,504$105,332▼ $114,172
Other Liabilities$111,360$70,811▼ $40,549
Total Liabilities$330,864$176,143▼ $154,721
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-24,698$232,724▲ $257,422
Total Net Assets Fund Balance$-24,698$232,724▲ $257,422
Total Liabilities and Net Assets / Fund Balance$306,166$408,867▲ $102,701

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,245-$28,245
Other Assets Org$111,360--
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$143,886
Program Service Revenue
$1,024,842
Investment Income
$184
Other Revenue
$467,149
All Other Contributions
$105,127
Change in Net Assets
$257,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,086,123
Other Expenses$292,514
Total Fundraising Expense$88,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$766,453$114,496$66,017$946,966
Payroll Taxes$63,489$9,484$5,468$78,441
Fees for Services Other$44,375$14,554$3,822$62,751
Other Employee Benefits$49,142$7,341$4,233$60,716
Occupancy$37,893$5,661$3,264$46,818
Insurance$12,133$24,635-$36,768
Travel$33,587$511-$34,098
Office Expenses$9,611$1,781$1,470$12,862
Information Technology$7,645$1,142$659$9,446
Advertising$5,978-$815$6,793
Depreciation Depletion$5,646--$5,646
All Other Expenses$4,675$275-$4,950
Other Expenses$13,268$4,820$2,374$4,820
Interest-$2,720-$2,720
Total Functional Expenses$1,098,978$191,537$88,122$1,378,637
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$70,811
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
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, Page 6, Part VI, Line 11B

The organization's board of director receives a copy of form 990 before submission to the internal revenue service and reviews the entire tax return before it is filed.

Form 990, Page 6, Part VI, Line 12C

A compliance officer has been designated and is familiar with the rules and regulations required to carry out the assignment.

Form 990, Page 6, Part VI, Line 15A

The executive commitee of the board of directors sets the executive director's compensation based on market study and the ability of the organization to pay. The executive director's compensation is under the market level of compensation.

Form 990, Page 6, Part VI, Line 19

Documents are available to the public at business office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Comprehensive Therapy Center
EIN
38-2776868
Phone
6165591054
Address
2505 ARDMORE ST SE, GRAND RAPIDS, MI 49506

Signing Officer

Name
Ellen Sawyer
Title
Executive Director
Phone
6165591054
Signed
2024-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Miller
Formed
1987
Voting Board Members
13
Independent Board Members
13
Employees
55
Volunteers
38

Preparer

Firm
Culver CPA Group
Address
4211 CLYDE PARK SW STE A, WYOMING, MI 49509
Preparer
Madalena Abissi Ea
Phone
6162571099
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING -2

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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0435507
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt131152
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2490
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0435507
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt131152
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2490
IRS990/OtherRevenueTotalAmt0467149
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt066017
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0114496
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0766453
IRS990/OtherSalariesAndWagesGrp/TotalAmt0946966
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05468
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09484
IRS990/PayrollTaxesGrp/ProgramServicesAmt063489
IRS990/PayrollTaxesGrp/TotalAmt078441
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02250
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02215
IRS990/PrincipalOfficerNm0THOMAS MILLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0THERAPY REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01024842
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01024842
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0196867
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0238619
IRS990/PYOtherRevenueAmt03559
IRS990/PYProgramServiceRevenueAmt01079065
IRS990/PYRevenuesLessExpensesAmt0-203367
IRS990/PYSalariesCompEmpBnftPaidAmt01244239
IRS990/PYTotalExpensesAmt01482858
IRS990/PYTotalRevenueAmt01279491
IRS990/ReconcilationRevenueExpnssAmt0257424
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01024842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0143886
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0196867
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0163053
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0160250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt072276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0736332
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07611
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08304
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02574799
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98880
IRS990ScheduleA/PublicSupportPY170Pct00.98450
IRS990ScheduleA/PublicSupportTotal170Amt0736332
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0143886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0196867
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0163053
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0160250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt072276
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0736332
IRS990ScheduleA/TotalSupportAmt0744636
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0111360
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT OF USE ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028245
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt070811
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028245
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0111360
IRS990ScheduleD/TotalLiabilityAmt070811
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S BOARD OF DIRECTOR RECEIVES A COPY OF FORM 990 BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE AND REVIEWS THE ENTIRE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLIANCE OFFICER HAS BEEN DESIGNATED AND IS FAMILIAR WITH THE RULES AND REGULATIONS REQUIRED TO CARRY OUT THE ASSIGNMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITEE OF THE BOARD OF DIRECTORS SETS THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON MARKET STUDY AND THE ABILITY OF THE ORGANIZATION TO PAY. THE EXECUTIVE DIRECTOR'S COMPENSATION IS UNDER THE MARKET LEVEL OF COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT BUSINESS OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0306166
IRS990/TotalAssetsEOYAmt0408867
IRS990/TotalAssetsGrp/BOYAmt0306166
IRS990/TotalAssetsGrp/EOYAmt0408867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0143886
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt088122
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0191537
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01098978
IRS990/TotalFunctionalExpensesGrp/TotalAmt01378637
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0330864
IRS990/TotalLiabilitiesEOYAmt0176143
IRS990/TotalLiabilitiesGrp/BOYAmt0330864
IRS990/TotalLiabilitiesGrp/EOYAmt0176143
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-24698
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232724
IRS990/TotalProgramServiceExpensesAmt01098978
IRS990/TotalProgramServiceRevenueAmt01024842
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01492175
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01636061
IRS990/TotalVolunteersCnt038
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0306166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0408867
IRS990/TravelGrp/ManagementAndGeneralAmt0511
IRS990/TravelGrp/ProgramServicesAmt033587
IRS990/TravelGrp/TotalAmt034098
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02505 ARDMORE ST SE
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049506

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.21$0.00$1.17$1.40$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.18$0.23$1.64$1.38$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.33$0.02$1.28$1.48$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.12$0.18$1.38$1.33$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.11$0.13$0.97$0.95$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.08$0.12$0.93$1.03$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.05$0.22$0.83$0.89$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.06$0.27$0.99$0.88$0.11
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.21$0.06$0.15$0.92$0.94$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.19$0.91$0.89$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.80$0.80$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.19$0.02$0.17$0.88$0.82$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.10$0.66
2011Summary only. Only limited summary data is available for this year.$0.08$0.04$0.05$0.56$0.58$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.03$0.07$0.56