Civic Intelligence

Lansing Area AIDS Network

990 • Fiscal year 2014 • EIN 38-2791807

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 04, 2015

913 W Holmes Rd Ste 115Lansing, MI 48910

(517) 394-3719

Siviq Scores

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

Liabilities / Assets

86th percentile

0.62x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.14x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

78th percentile

$71,551

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-2.2%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$179,870

Up $24,936 (+16%) from 2013

Net Assets

Up

$69,216

Up $24,887 (+56%) from 2013

Liabilities

Up

$110,654

Up $49 (+0.0%) from 2013

Revenue

Down

$797,099

Down $17,650 (-2.2%) from 2013

Expenses

Down

$772,212

Down $44,816 (-5.5%) from 2013

Net Income

Up

$24,887

Up $27,166 (+1192%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $145,878Liabilities 2010: $116,828Net Assets 2010: $29,0502010Assets 2011: $154,157Liabilities 2011: $128,629Net Assets 2011: $25,5282011Assets 2012: $164,688Liabilities 2012: $118,080Net Assets 2012: $46,6082012Assets 2013: $154,934Liabilities 2013: $110,605Net Assets 2013: $44,3292013Assets 2014: $179,870Liabilities 2014: $110,654Net Assets 2014: $69,2162014Assets 2015: $184,675Liabilities 2015: $110,005Net Assets 2015: $74,6702015Assets 2016: $208,414Liabilities 2016: $118,548Net Assets 2016: $89,8662016Assets 2017: $210,054Liabilities 2017: $107,737Net Assets 2017: $102,3172017Assets 2018: $190,431Liabilities 2018: $103,135Net Assets 2018: $87,2962018Assets 2019: $213,161Liabilities 2019: $114,872Net Assets 2019: $98,2892019Assets 2020: $275,849Liabilities 2020: $196,723Net Assets 2020: $79,1262020Assets 2021: $338,457Liabilities 2021: $221,546Net Assets 2021: $116,9112021Assets 2022: $672,344Liabilities 2022: $595,669Net Assets 2022: $76,6752022Assets 2023: $626,980Liabilities 2023: $564,239Net Assets 2023: $62,7412023Assets 2024: $777,485Liabilities 2024: $661,762Net Assets 2024: $115,7232024

Highlighted filing

2014

Assets$179,870
Liabilities$110,654
Net Assets$69,216

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $769,1492010Expenses 2011: $837,4492011Revenue 2012: $834,792Expenses 2012: $813,712Net Income 2012: $21,0802012Revenue 2013: $814,749Expenses 2013: $817,028Net Income 2013: -$2,2792013Revenue 2014: $797,099Expenses 2014: $772,212Net Income 2014: $24,8872014Revenue 2015: $866,939Expenses 2015: $861,485Net Income 2015: $5,4542015Revenue 2016: $969,025Expenses 2016: $953,829Net Income 2016: $15,1962016Revenue 2017: $991,143Expenses 2017: $978,692Net Income 2017: $12,4512017Revenue 2018: $942,925Expenses 2018: $957,946Net Income 2018: -$15,0212018Revenue 2019: $1,116,842Expenses 2019: $1,105,849Net Income 2019: $10,9932019Revenue 2020: $1,297,279Expenses 2020: $1,316,442Net Income 2020: -$19,1632020Revenue 2021: $1,356,225Expenses 2021: $1,318,440Net Income 2021: $37,7852021Revenue 2022: $1,352,932Expenses 2022: $1,393,168Net Income 2022: -$40,2362022Revenue 2023: $1,579,095Expenses 2023: $1,642,619Net Income 2023: -$63,5242023Revenue 2024: $1,802,689Expenses 2024: $1,749,707Net Income 2024: $52,9822024

Highlighted filing

2014

Revenue$797,099
Expenses$772,212
Net Income$24,887
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 4, 2015
Return Version
2013v4.0
Gross Receipts
$806,528
Mission and Program Overview

Mission

The lansing area aids network (laan) is dedicated to the delivery of services and programs designed to meet the needs of those living with hiv and aids and to help prevent the further spread of the virus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,222$100,959▲ $35,737
Pledges and Grants Receivable$76,764$56,676▼ $20,088
Land, Buildings, and Equipment, Net$4,646$13,865▲ $9,219
Prepaid Expenses and Deferred Charges$5,462$5,527▲ $65
Savings and Temporary Cash Investments$2,840$2,843▲ $3
Total Assets$154,934$179,870▲ $24,936
Liabilities
Other Liabilities$72,000$72,000→ $0
Accounts Payable and Accrued Expenses$38,605$38,654▲ $49
Total Liabilities$110,605$110,654▲ $49
Net Assets / Fund Balance
Unrestricted Net Assets$33,238$59,488▲ $26,250
Temporarily Rstr Net Assets$11,091$9,728▼ $1,363
Total Net Assets Fund Balance$44,329$69,216▲ $24,887
Total Liabilities and Net Assets / Fund Balance$154,934$179,870▲ $24,936

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,865$95,583$109,448
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacob a Distel JrExecutive DiFT$65,312$6,239$71,551
Audrey MatisoffDeputy DirecFT$53,040$6,239$59,279

Board Members and Trustees

NameTitle
Maxine ThomePresident
Allan WachendorferDirector
Anisa Layli Ann KellyDirector
Anita BaronDirector
Emily DievendorfDirector
Jo McglewDirector
Raul GonzalesDirector
Rita WaltersDirector
Robert MathisDirector
Carrie TarrySecretary
Michael NaussTreasurer
Sandy SoiferVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$751,568
Program Service Revenue
$0
Investment Income
$54
Other Revenue
$45,477
All Other Contributions
$29,585
Change in Net Assets
$24,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$797,099
Revenue Not Reported on Form 990
$9,429
Total Revenue per Audited Statements
$806,528
Total Revenue per Form 990
$797,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$568,533
Other Expenses$203,679
Total Fundraising Expense$32,823
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,431$48,081$16,028$320,540
Current Officers, Directors, Trustees, and Key Employees$98,842$18,533$6,177$123,552
Other Employee Benefits$66,453$12,460$4,153$83,066
Occupancy$40,315$7,559$2,520$50,394
Payroll Taxes$33,100$6,206$2,069$41,375
Office Expenses$19,662$4,617$1,229$25,508
Fees for Services Accounting-$7,750-$7,750
Insurance$3,174$595$198$3,967
Conferences and Meetings$2,768$519$173$3,460
Fees for Services Other$2,515--$2,515
Advertising$1,772$332$111$2,215
Travel$1,552$291$97$1,940
Depreciation Depletion$1,093$205$68$1,366
Other Expenses$103,224$1,340-$1,340
Total Functional Expenses$630,901$108,488$32,823$772,212

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$781,641
Expenses per Audited Statements$772,212
Total Expenses per Form 990$772,212
Expenses Not Reported on Form 990$9,429
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,906
Fundraising Direct Expenses$9,429
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$31,476$31,476$5,312$26,164
Event 2$16,986$16,986$3,002$13,984
Total Events$54,906$54,906$9,429$45,477
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grant Advance$72,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

Form 990 is provided to the full board, approved by the executive committee and signed by the executive director.

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

Laan requires each board member to confirm they are in compliance with the policy annually.

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

The process of determining compensation of the executive and deputy directors includes a review and approval by the executive committee of the board of directors.

Form 990, Page 6, Part VI, Line 19

Documents open to public inspection are available on the state of michigan website, laan website or upon request.

Filing and Contact Details

Filer

EIN
38-2791807
Phone
5173943719

Signing Officer

Name
Jacob a Distel Jr
Title
Executive Director
Phone
5173943719
Signed
2015-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Distel
Formed
1984
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
100

Preparer

Preparer
David J Ambrose
Phone
5173191040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Direct expenses related to fundraising 9,429 direct expenses related to fundraising -9,429

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct expenses related to fundraising 9,429

Schedule D, Page 4, Part XII, Line 2D

Direct expenses related to fundraising 9,429

Raw XML AppendixShowing 400 of 469 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/MissionDesc0THE LANSING AREA AIDS NETWORK (LAAN) IS DEDICATED TO THE DELIVERY OF SERVICES AND PROGRAMS DESIGNED TO MEET THE NEEDS OF THOSE LIVING WITH HIV AND AIDS AND TO HELP PREVENT THE FURTHER SPREAD OF THE VIRUS.
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IRS990/RelatedEntityInd0false
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IRS990ScheduleD/ExpensesSubtotalAmt0772212
IRS990ScheduleD/OtherExpensesIncludedAmt09429
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095583
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0109448
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt072000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GRANT ADVANCE
IRS990ScheduleD/OtherRevenueAmt09429
IRS990ScheduleD/RevenueNotReportedAmt09429
IRS990ScheduleD/RevenueSubtotalAmt0797099
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT EXPENSES RELATED TO FUNDRAISING 9,429
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES RELATED TO FUNDRAISING 9,429
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0RED RIBBON DINN
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO THE FULL BOARD, APPROVED BY THE EXECUTIVE COMMITTEE AND SIGNED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LAAN REQUIRES EACH BOARD MEMBER TO CONFIRM THEY ARE IN COMPLIANCE WITH THE POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS OF DETERMINING COMPENSATION OF THE EXECUTIVE AND DEPUTY DIRECTORS INCLUDES A REVIEW AND APPROVAL BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE ON THE STATE OF MICHIGAN WEBSITE, LAAN WEBSITE OR UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECT EXPENSES RELATED TO FUNDRAISING 9,429 DIRECT EXPENSES RELATED TO FUNDRAISING -9,429
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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsGrp/BOYAmt0154934

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.66$0.12$1.80$1.75$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.56$0.06$1.58$1.64$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.60$0.08$1.35$1.39$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.22$0.12$1.36$1.32$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.20$0.08$1.30$1.32$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.11$0.10$1.12$1.11$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.10$0.09$0.94$0.96$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.11$0.10$0.99$0.98$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.12$0.09$0.97$0.95$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.11$0.07$0.87$0.86$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.18$0.11$0.07$0.80$0.77$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.11$0.04$0.81$0.82$0.00
2012Summary only. Only limited summary data is available for this year.$0.16$0.12$0.05$0.83$0.81$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.13$0.03$0.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.12$0.03$0.77