Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
EIN 38-2894548 • 501(c)3 • Clinton Township, MI
Profile
Training workshops and residential
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
7th percentile
Faster asset growth than 7% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Down$732,145
Down $234,600 (-24%) from 2023
Liabilities
Down$53,672
Down $47,171 (-47%) from 2023
Net Assets
Down$678,473
Down $187,429 (-22%) from 2023
Revenue
Down$3,582,477
Down $336,166 (-8.6%) from 2023
Expenses
Up$3,769,906
Up $180,745 (+5.0%) from 2023
Net Income
Down-$187,429
Down $516,911 (-157%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Training workshops and residential personal assistance for developmentally disabled adults.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $200,622 | $364,894 | ▲ $164,272 |
| Cash and Non-Interest-Bearing Accounts | $510,749 | $144,852 | ▼ $365,897 |
| Land, Buildings, and Equipment, Net | $172,273 | $143,058 | ▼ $29,215 |
| Other Notes and Loans Receivable, Net | $59,078 | $55,318 | ▼ $3,760 |
| Total Assets | $966,745 | $732,145 | ▼ $234,600 |
| Other Assets Total | $24,023 | $24,023 | → $0 |
| Liabilities | |||
| Other Liabilities | $23,537 | $29,660 | ▲ $6,123 |
| Accounts Payable and Accrued Expenses | $77,306 | $24,012 | ▼ $53,294 |
| Total Liabilities | $100,843 | $53,672 | ▼ $47,171 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $865,902 | $678,473 | ▼ $187,429 |
| Total Net Assets Fund Balance | $865,902 | $678,473 | ▼ $187,429 |
| Total Liabilities and Net Assets / Fund Balance | $966,745 | $732,145 | ▼ $234,600 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $119,911 | $502,835 | $622,746 |
| Equipment | $0 | $47,267 | $47,267 |
| Leasehold Improvements | $10,232 | $19,418 | $29,650 |
| Buildings | $12,915 | $7,711 | $20,626 |
| Land | $0 | - | $0 |
| Other Assets Org | $24,023 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dion Scharf | Executive Director | FT | $114,017 | $114,017 |
| Name | Title |
|---|---|
| John Johnson | President |
| Sandy Zultak | Vice President |
| Cindy Johnson | Secretary |
| Nelle Bird | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,037,534 |
| Other Expenses | $732,372 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,520,195 | $0 | $0 | $2,520,195 |
| Payroll Taxes | $252,533 | $9,093 | $0 | $261,626 |
| All Other Expenses | $226,606 | $19,285 | $0 | $245,891 |
| Travel | $148,080 | $0 | $0 | $148,080 |
| Other Employee Benefits | $118,181 | $23,515 | $0 | $141,696 |
| Occupancy | $117,982 | $0 | $0 | $117,982 |
| Current Officers, Directors, Trustees, and Key Employees | $0 | $114,017 | $0 | $114,017 |
| Insurance | $79,457 | $0 | $0 | $79,457 |
| Depreciation Depletion | $73,883 | $0 | $0 | $73,883 |
| Office Expenses | $35,392 | $0 | $0 | $35,392 |
| Fees for Services Accounting | $0 | $16,250 | $0 | $16,250 |
| Fees for Services Legal | $14,000 | $0 | $0 | $14,000 |
| Other Expenses | $0 | $300 | $0 | $300 |
| Total Functional Expenses | $3,586,309 | $183,597 | $0 | $3,769,906 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Notes Payable - VW | $29,660 |
| Notes Payable - Toyota | $0 |
| Notes Payable - Ford | $0 |
“John Johnson and Cindy Johnson are married.”
“Copies of the 990s are distributed at March Board Meetings to each Board Member”
“Executive Directors salary is discussed and approved by a vote at a Board Meeting”
“All issues are reviewed and resolved at Board Meetings”
“The Board of Directors consists of five (5) members”
“Board of Directors have the power to vote on members”
“All decisions are subject to approval of the Board of Directors”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 24012 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 200622 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 364894 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Training workshops and residential personal assistance for developmentally disabled adults. |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19285 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 226606 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 245891 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NB Bookkeeping |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5862865188 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 17758 Koogler |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Clinton Township |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48038 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 510749 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 144852 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 114017 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 114017 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 3582477 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 732372 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -187429 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3037534 |
| IRS990/CYTotalExpensesAmt | 0 | 3769906 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3582477 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 73883 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 73883 |
| IRS990/Desc | 0 | Workshops - Provided individual training, personal care, supervision, and employment while developing work skills for developmentally disabled adults. Also, organized provided care and supervision for community based field trips for these clients, enabling them to beomce participants within their communities. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
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| IRS990/ElectionOfBoardMembersInd | 0 | true |
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| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1503956 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 16250 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16250 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 14000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 14000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | John Johnson |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 3582477 |
| IRS990/GrantAmt | 0 | 1496613 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3582477 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 79457 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 79457 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 143058 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 720289 |
| IRS990/LegalDomicileStateCd | 0 | MI |
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| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MissionDesc | 0 | Training workshops and residential personal assistance for developmentally disabled adults. |
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| IRS990/OtherExpensesGrp/Desc | 2 | Education/Training |
| IRS990/OtherExpensesGrp/Desc | 3 | Dues and Subscriptions |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9093 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 261626 |
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| IRS990/PrincipalOfficerNm | 0 | Dion Scharf |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Personal Residential Assistance - Provided personal care, supervision transportation, and leadership for developmentally disabled adults on a 24 hour basis within their residential environment.= |
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| IRS990/PYTotalRevenueAmt | 0 | 3918643 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -187429 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 3582477 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3918643 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3200419 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3451579 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3145734 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 17298852 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 17298852 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
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| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 3582477 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3918643 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3200419 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3451579 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3145734 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 17298852 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 17298852 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Security Deposits |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Notes Payable - Toyota |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Notes Payable - VW |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Notes Payable - Ford |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | John Johnson and Cindy Johnson are married. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Copies of the 990s are distributed at March Board Meetings to each Board Member |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Executive Directors salary is discussed and approved by a vote at a Board Meeting |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All issues are reviewed and resolved at Board Meetings |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board of Directors consists of five (5) members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Board of Directors have the power to vote on members |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | All decisions are subject to approval of the Board of Directors |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 11b |
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| IRS990/USAddress/CityNm | 0 | Romeo |
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| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Dion Scharf |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5864656660 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Developmental Essential Services Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DEVE |
| ReturnHeader/Filer/EIN | 0 | 382894548 |
| ReturnHeader/Filer/PhoneNum | 0 | 5864656660 |
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