Civic Intelligence

Substance Abuse Prevention Services

EIN 38-2872584 • 501(c)3 • Albion, MI

Profile

Substance Abuse Prevention

PO Box 265Albion, MI 49224

sapsalbion.org

Siviq Scores

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

Liabilities / Assets

96th percentile

2.49x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

20th percentile

-48%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

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

Assets

Down

$12,782

Down $11,920 (-48%) from 2023

Liabilities

Up

$31,819

Up $3,741 (+13%) from 2023

Net Assets

Down

-$19,037

Down $15,661 (-464%) from 2023

Revenue

Up

$321,983

Up $60,986 (+23%) from 2023

Expenses

Up

$267,786

Up $2,783 (+1.1%) from 2023

Net Income

Up

$54,197

Up $58,203 (+1453%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0-$20K-$40KAssets 2011: $14,657Liabilities 2011: $38,508Net Assets 2011: -$23,8512011Assets 2012: $7,929Liabilities 2012: $39,977Net Assets 2012: -$32,0482012Assets 2013: $10,761Liabilities 2013: $44,132Net Assets 2013: -$33,3712013Assets 2014: $12,089Liabilities 2014: $45,3372014Assets 2015: $11,878Liabilities 2015: $44,0622015Assets 2016: $14,871Liabilities 2016: $43,490Net Assets 2016: -$28,6192016Assets 2017: $18,322Liabilities 2017: $22,283Net Assets 2017: -$3,9612017Assets 2018: $18,695Liabilities 2018: $22,080Net Assets 2018: -$3,3852018Assets 2019: $15,102Liabilities 2019: $21,444Net Assets 2019: -$6,3422019Assets 2020: $17,315Liabilities 2020: $24,780Net Assets 2020: -$7,4652020Assets 2021: $13,477Liabilities 2021: $18,844Net Assets 2021: -$5,3672021Assets 2022: $10,972Liabilities 2022: $10,342Net Assets 2022: $6302022Assets 2023: $24,702Liabilities 2023: $28,078Net Assets 2023: -$3,3762023Assets 2024: $12,782Liabilities 2024: $31,819Net Assets 2024: -$19,0372024

Highlighted filing

2024

Assets$12,782
Liabilities$31,819
Net Assets-$19,037

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $255,0612011Expenses 2012: $270,0252012Revenue 2013: $183,844Expenses 2013: $185,167Net Income 2013: -$1,3232013Revenue 2014: $163,804Expenses 2014: $163,681Net Income 2014: $1232014Revenue 2015: $167,476Expenses 2015: $166,412Net Income 2015: $1,0642015Revenue 2016: $162,736Expenses 2016: $159,171Net Income 2016: $3,5652016Revenue 2017: $165,642Expenses 2017: $155,341Net Income 2017: $10,3012017Revenue 2018: $157,125Expenses 2018: $156,549Net Income 2018: $5762018Revenue 2019: $155,943Expenses 2019: $158,901Net Income 2019: -$2,9582019Revenue 2020: $167,471Expenses 2020: $168,593Net Income 2020: -$1,1222020Revenue 2021: $156,383Expenses 2021: $154,285Net Income 2021: $2,0982021Revenue 2022: $245,647Expenses 2022: $239,650Net Income 2022: $5,9972022Revenue 2023: $260,997Expenses 2023: $265,003Net Income 2023: -$4,0062023Revenue 2024: $321,983Expenses 2024: $267,786Net Income 2024: $54,1972024

Highlighted filing

2024

Revenue$321,983
Expenses$267,786
Net Income$54,197

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.32$0.19$3.22$2.68$0.54
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.28$0.03$2.61$2.65$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.10$0.01$2.46$2.40$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.19$0.05$1.56$1.54$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.25$0.07$1.67$1.69$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.21$0.06$1.56$1.59$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.22$0.03$1.57$1.57$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.22$0.04$1.66$1.55$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.43$0.29$1.63$1.59$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.44$1.67$1.66$0.01
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.45$1.64$1.64$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.44$0.33$1.84$1.85$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.40$0.32$2.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.39$0.24$2.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Oct 23, 2025
Return Version
2023v6.0
Gross Receipts
$321,983
Mission and Program Overview

Mission

Substance Abuse Prevention

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$23,553$16,005▼ $7,548
Loans From Officers Directors$14,602$14,602→ $0
Prepaid Expenses and Deferred Charges$1,149--
Cash and Non-Interest-Bearing Accounts-$-3,223-
Total Assets$24,702$12,782▼ $11,920
Liabilities
Accounts Payable and Accrued Expenses$13,476$17,217▲ $3,741
Total Liabilities$28,078$31,819▲ $3,741
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-3,376$-19,037▼ $15,661
Total Net Assets Fund Balance$-3,376$-19,037▼ $15,661
Total Liabilities and Net Assets / Fund Balance$24,702$12,782▼ $11,920
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrea ArmstrongBoard President
Allen HensonBoard Vice President
Kathy WyrickBoard Treasurer
Aundrea FrostDirector of Financial & Admin
Harry BronnerExecutive Director
Agel InghamAlbion College School Liaison
Andrea InghamCollege School Liaison
Bernice WyrickCommunity Representee
Lashonda GambleCommunity Representee
Revenue and Support

Revenue Composition

Contributions and Grants
$321,983
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$96,919
Change in Net Assets
$54,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,761
Salaries, Compensation, and Employee Benefits$79,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$101,739--$101,739
Current Officers, Directors, Trustees, and Key Employees$73,034--$73,034
Occupancy$11,404--$11,404
Fees for Services Accounting$9,756--$9,756
Office Expenses-$6,790-$6,790
Payroll Taxes$5,991--$5,991
All Other Expenses$5,020--$5,020
Conferences and Meetings$2,976--$2,976
Information Technology-$1,901-$1,901
Insurance$96$1,332-$1,428
Travel$1,073--$1,073
Advertising$711--$711
Total Functional Expenses$257,763$10,023$0$267,786
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$14,602$14,602→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

After preparation of form 990 by cpa, the form 990 is distributed to board members for review. Then the form 8879 is signed by the director and form 990 is efiled.

Conflict of interest policy compliance Part VI line 12C

The organization has policy defining conflict of interest for board members and staff. An annual form for board members to complete outlining any potential conflicts is required to be complete to document compliance with this policy.

CEO executive director top management comp Part VI line 15A

Directors wage is set by south west michigan behavioral health who is the funding agent for the government grant that funds the organization. The board then approves the budget provided by swmbh.

Other officer or key employee compensation Part VI line 15B

SAME AS ABOVE

Governing documents etc available to public Part VI line 19

Upon request, a copy is provided.

Filing and Contact Details

Filer

Filer Name
Substance Abuse Prevention Services
EIN
38-2872584
Address
PO BOX 265, ALBION, MI 49224

Signing Officer

Name
Harry Bronner
Title
Executive Direc
Phone
5176292113
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1983
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
6
Employees
1

Preparer

Firm
EJ VINCENT & ASSOCS CPAs PC
Address
PO BOX 469, MARSHALL, MI 49068
Preparer
Eldon J Vincent
Phone
2697890730
Raw XML Appendix361 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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0HARRY BONNER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER PREPARATION OF FORM 990 BY CPA, THE FORM 990 IS DISTRIBUTED TO BOARD MEMBERS FOR REVIEW. THEN THE FORM 8879 IS SIGNED BY THE DIRECTOR AND FORM 990 IS EFILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS POLICY DEFINING CONFLICT OF INTEREST FOR BOARD MEMBERS AND STAFF. AN ANNUAL FORM FOR BOARD MEMBERS TO COMPLETE OUTLINING ANY POTENTIAL CONFLICTS IS REQUIRED TO BE COMPLETE TO DOCUMENT COMPLIANCE WITH THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS WAGE IS SET BY SOUTH WEST MICHIGAN BEHAVIORAL HEALTH WHO IS THE FUNDING AGENT FOR THE GOVERNMENT GRANT THAT FUNDS THE ORGANIZATION. THE BOARD THEN APPROVES THE BUDGET PROVIDED BY SWMBH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST, A COPY IS PROVIDED.
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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HARRY BRONNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum05176292113
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUBSTANCE ABUSE PREVENTION SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0SUBS
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ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 265
ReturnHeader/Filer/USAddress/CityNm0ALBION
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200063197
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EJ VINCENT & ASSOCS CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 469
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARSHALL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049068
ReturnHeader/PreparerPersonGrp/PhoneNum02697890730
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eldon J Vincent
ReturnHeader/ReturnTs02025-11-05T10:15:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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