Civic Intelligence

Michigan AIDS Coalition

EIN 38-2804679 • 501(c)3 • Ferndale, MI

Profile

To prevent hiv/aids in michigan by promoting healthy lifetyles, providing and investing in evidence-based, innovative programs and through advocacy and education.

429 LivernoisFerndale, MI 48220

michiganaidscoalition.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

4th percentile

-408%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-92%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$0

Down $256,853 (-100%) from 2015

Liabilities

Down

$0

Down $58,065 (-100%) from 2015

Net Assets

Down

$0

Down $198,788 (-100%) from 2015

Revenue

Down

$48,761

Down $586,556 (-92%) from 2015

Expenses

Down

$247,549

Down $263,032 (-52%) from 2015

Net Income

Down

-$198,788

Down $323,524 (-259%) from 2015

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $536,883Liabilities 2010: $414,502Net Assets 2010: $122,3812010Assets 2011: $492,762Liabilities 2011: $338,006Net Assets 2011: $154,7562011Assets 2012: $360,343Liabilities 2012: $226,425Net Assets 2012: $133,9182012Assets 2014: $315,140Liabilities 2014: $234,118Net Assets 2014: $81,0222014Assets 2015: $256,853Liabilities 2015: $58,065Net Assets 2015: $198,7882015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,044,544Expenses 2010: $1,144,155Net Income 2010: -$99,6112010Revenue 2011: $744,288Expenses 2011: $710,465Net Income 2011: $33,8232011Expenses 2012: $716,1462012Revenue 2014: $523,136Expenses 2014: $541,169Net Income 2014: -$18,0332014Revenue 2015: $635,317Expenses 2015: $510,581Net Income 2015: $124,7362015Revenue 2016: $48,761Expenses 2016: $247,549Net Income 2016: -$198,7882016

Highlighted filing

2016

Revenue$48,761
Expenses$247,549
Net Income-$198,788

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jun 14, 2016
Return Version
2015v2.1
Gross Receipts
$51,781
Mission and Program Overview

Mission

To prevent hiv/aids in michigan by promoting healthy lifetyles, providing and investing in evidence-based, innovative programs and through advocacy and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,301$0▼ $83,301
Accounts Receivable$26,594$0▼ $26,594
Pledges and Grants Receivable$12,989$0▼ $12,989
Prepaid Expenses and Deferred Charges$12,551$0▼ $12,551
Land, Buildings, and Equipment, Net$7,067$0▼ $7,067
Inventories for Sale or Use$90$0▼ $90
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$256,853$0▼ $256,853
Other Assets Total$114,261$0▼ $114,261
Liabilities
Accounts Payable and Accrued Expenses$41,966$0▼ $41,966
Unsecured Notes Loans Payable$10,917$0▼ $10,917
Other Liabilities$5,182$0▼ $5,182
Total Liabilities$58,065$0▼ $58,065
Net Assets / Fund Balance
Unrestricted Net Assets$198,788$0▼ $198,788
Total Net Assets Fund Balance$198,788$0▼ $198,788
Total Liabilities and Net Assets / Fund Balance$256,853$0▼ $256,853

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$114,261--$114,261-
2015$127,108-▼ $5,982$5,878$114,261
2014$124,130-▲ $9,861$5,834$127,108
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ramon HarrisChairperson
Eric LongsVice Chairperson
Alan D DewolfDirector
Andrew S LevinDirector
Chase CantrellDirector
Dorothy DempsterDirector
Elizabeth CriderDirector
Jerome RaskaDirector
Kori LoeweDirector
Mary-suzanne BanteDirector
Rev Kevin KinselDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$37,153
Program Service Revenue
$2,880
Investment Income
$0
Other Revenue
$8,728
All Other Contributions
$4,739
Change in Net Assets
$-198,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,147
Salaries, Compensation, and Employee Benefits$34,502
Total Fundraising Expense$4,091
Grants and Similar Amounts Paid$3,900
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,783$5,030$1,775$29,588
Fees for Services Accounting-$10,350-$10,350
Fees for Services Other$8,540--$8,540
Occupancy$6,345$2,115-$8,460
Payroll Taxes$3,078$680$240$3,998
Grants to Domestic Orgs$3,900--$3,900
All Other Expenses$1,963$440$210$2,613
Insurance$1,940$647-$2,587
Travel$1,328$409$307$2,044
Conferences and Meetings$474$570$854$1,898
Other Expenses$911$304$565$1,215
Other Employee Benefits$705$156$55$916
Interest-$355-$355
Depreciation Depletion$251$84-$335
Advertising$85$113$85$283
Total Functional Expenses$221,828$21,630$4,091$247,549
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,720
Fundraising Direct Expenses$3,020
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section B, Line 11

Some members of the board and the executive director review the 990 before filing

Form 990, Part VI, Section B, Line 12C

Board of directors and staff are surveyed twice a year to monitor compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

A survey of the market is made to determine reasonable salaries in the area for the position

Form 990, Part VI, Section C, Line 19

Documents are available upon request and at no charge

Filing and Contact Details

Filer

Filer Name
Michigan Aids Coalition
EIN
38-2804679
Phone
2485451435
Address
429 LIVERNOIS, FERNDALE, MI 48220

Signing Officer

Name
Terrance P Ryan
Title
Executive Director
Phone
2485451435
Signed
2016-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terrance P Ryan
Formed
2009
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
10
Volunteers
13

Preparer

Firm
Croskey Lanni Pc
Address
345 DIVERSION STREET SUITE 400, ROCHESTER, MI 48307
Preparer
Mark a Irwin CPA
Phone
2486595300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Effective november 1, 2015, michigan aids coalition ("mac") entered into an affiliation agreement with matrix human services ("matrix"), a michigan nonprofit corporation that operates programs to assist individuals living with hiv/aids in wayne, oakland, macomb, st. Clair, monroe and lapeer counties. The organizations believe that by combining operations under a more financially stable organization, their objective can be more effectively achieved. Effective on the date of the agreement, mac will operate as a division of matrix. Under the terms of agreement, mac transferred substantially all of its net assets and assign outstanding grants to matrix. The final wrap up of business was completed on march 31, 2016, at which time, all of mac's remaining assets were contributed to matrix.

Financial Statement Notes

PART V, LINE 4:

Michigan aids coalition has a beneficial interest in an endowment fund established by the community foundation for southeastern michigan.

PART X, LINE 2:

The organization's audited financial statements do not contain a footnote regarding the organization's liability for uncertain tax positions under fin 48.

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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012551
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TERRANCE P RYAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02880
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0570603
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04586
IRS990/PYInvestmentIncomeAmt01099
IRS990/PYOtherExpensesAmt0150690
IRS990/PYOtherRevenueAmt062626
IRS990/PYProgramServiceRevenueAmt0989
IRS990/PYRevenuesLessExpensesAmt0124736
IRS990/PYSalariesCompEmpBnftPaidAmt0355305
IRS990/PYTotalExpensesAmt0510581
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0635317
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-198788
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010908
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0AMOUNTS INCLUDED IN COLUMN E OF THE 2015 SCHEDULE A, SECTION A ARE FOR THE SIX-MONTHS ENDED MARCH 31, 2016 AND THEREFORE DO NOT REPRESENT AN ENTIRE 12-MONTH PERIOD.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0FORM 990, SCHEDULE A, SECTION A, PART III
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt037153
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0570603
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0462147
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0476343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0576833
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02123079
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt023
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01154
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt029466
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt011748
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0110556
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0153903
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0192757
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0216656
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0685620
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75560
IRS990ScheduleA/PublicSupportPY170Pct00.79680
IRS990ScheduleA/PublicSupportTotal170Amt02123079
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037153
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0570603
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0462147
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0476343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0576833
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02123079
IRS990ScheduleA/TotalSupportAmt02809853
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/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0114261
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0114261
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0987
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0127108
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0114261
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5982
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt05878
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01049
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0124130
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0127108
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09861
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt05834
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MICHIGAN AIDS COALITION HAS A BENEFICIAL INTEREST IN AN ENDOWMENT FUND ESTABLISHED BY THE COMMUNITY FOUNDATION FOR SOUTHEASTERN MICHIGAN.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS DO NOT CONTAIN A FOOTNOTE REGARDING THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0FAIR MARKET VALUE OF ENDOWMENT FUND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1LAND, BUILDINGS, AND EQUIPMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0MATRIX HUMAN SERVICES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1MATRIX HUMAN SERVICES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02015-11-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12015-11-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0381358015
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1381358015
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0114261
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt16733
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FAIR MARKET VALUE OF ENDOWMENT FUND PER COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN CONFIRMATION.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1NET BOOK VALUE OF LAND, BUILDINGS, AND EQUIPMENT PER ENDING BALANCE SHEET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0120 PARSONS STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1120 PARSONS STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0DETROIT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1DETROIT

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