Civic Intelligence

Developmental Essential Services Inc

EIN 38-2894548 • 501(c)3 • Clinton Township, MI

Profile

Training workshops and residential

44870 Vic Wertz DriveClinton Township, MI 48036

n/A

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.2%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

7th percentile

-24%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-8.6%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,120,559Liabilities 2011: $384,431Net Assets 2011: $736,1282011Assets 2012: $1,088,092Liabilities 2012: $311,972Net Assets 2012: $776,1202012Assets 2013: $1,272,524Liabilities 2013: $416,583Net Assets 2013: $855,9412013Assets 2014: $1,296,400Liabilities 2014: $403,551Net Assets 2014: $892,8492014Assets 2015: $1,183,594Liabilities 2015: $328,524Net Assets 2015: $855,0702015Assets 2016: $1,017,737Liabilities 2016: $291,337Net Assets 2016: $726,4002016Assets 2017: $832,811Liabilities 2017: $93,590Net Assets 2017: $739,2212017Assets 2018: $673,973Liabilities 2018: $48,581Net Assets 2018: $625,3922018Assets 2019: $681,684Liabilities 2019: $97,606Net Assets 2019: $584,0782019Assets 2020: $329,183Liabilities 2020: $49,664Net Assets 2020: $279,5192020Assets 2021: $729,552Liabilities 2021: $106,998Net Assets 2021: $622,5542021Assets 2022: $637,978Liabilities 2022: $101,559Net Assets 2022: $536,4192022Assets 2023: $966,745Liabilities 2023: $100,843Net Assets 2023: $865,9022023Assets 2024: $732,145Liabilities 2024: $53,672Net Assets 2024: $678,4732024

Highlighted filing

2024

Assets$732,145
Liabilities$53,672
Net Assets$678,473

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,999,387Expenses 2011: $4,956,203Net Income 2011: $43,1842011Expenses 2012: $4,786,5692012Revenue 2013: $4,560,399Expenses 2013: $4,525,698Net Income 2013: $34,7012013Revenue 2014: $4,341,706Expenses 2014: $4,304,799Net Income 2014: $36,9072014Revenue 2015: $3,911,232Expenses 2015: $3,939,530Net Income 2015: -$28,2982015Revenue 2016: $3,880,899Expenses 2016: $3,863,900Net Income 2016: $16,9992016Revenue 2017: $3,939,156Expenses 2017: $3,924,848Net Income 2017: $14,3082017Revenue 2018: $3,924,088Expenses 2018: $4,037,917Net Income 2018: -$113,8292018Revenue 2019: $3,859,945Expenses 2019: $3,901,261Net Income 2019: -$41,3162019Revenue 2020: $3,145,377Expenses 2020: $3,449,935Net Income 2020: -$304,5582020Revenue 2021: $3,453,579Expenses 2021: $3,110,544Net Income 2021: $343,0352021Revenue 2022: $3,200,419Expenses 2022: $3,231,253Net Income 2022: -$30,8342022Revenue 2023: $3,918,643Expenses 2023: $3,589,161Net Income 2023: $329,4822023Revenue 2024: $3,582,477Expenses 2024: $3,769,906Net Income 2024: -$187,4292024

Highlighted filing

2024

Revenue$3,582,477
Expenses$3,769,906
Net Income-$187,429

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.05$0.68$3.58$3.77$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.10$0.87$3.92$3.59$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.10$0.54$3.20$3.23$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.11$0.62$3.45$3.11$0.34
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.33$0.05$0.28$3.15$3.45$0.30
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.10$0.58$3.86$3.90$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.05$0.63$3.92$4.04$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.09$0.74$3.94$3.92$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.02$0.29$0.73$3.88$3.86$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.33$0.86$3.91$3.94$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.40$0.89$4.34$4.30$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.42$0.86$4.56$4.53$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.31$0.78$4.79
2011Summary only. Only limited summary data is available for this year.$1.12$0.38$0.74$5.00$4.96$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 2, 2025
Return Version
2023v6.0
Gross Receipts
$3,582,477
Mission and Program Overview

Mission

Training workshops and residential personal assistance for developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dion ScharfExecutive DirectorFT$114,017$114,017

Board Members and Trustees

NameTitle
John JohnsonPresident
Sandy ZultakVice President
Cindy JohnsonSecretary
Nelle BirdTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,582,477
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-187,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Notes Payable - VW$29,660
Notes Payable - Toyota$0
Notes Payable - Ford$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Developmental Essential Services Inc
EIN
38-2894548
Phone
5864656660
Address
44870 VIC WERTZ DRIVE, CLINTON TOWNSHIP, MI 48036
Doing Business As
Developmental Essential Services Inc

Signing Officer

Name
Dion Scharf
Title
President
Phone
5864656660
Signed
2025-06-02

Organization Details

Principal Officer
Dion Scharf
Formed
1987
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
200
Volunteers
0

Preparer

Firm
M & R Accounting Services
Address
42657 GARFIELD RD STE 219, CLINTON TOWNSHIP, MI 48038
Preparer
Eric J Eperjesy CPA
Phone
5862636350
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

John Johnson and Cindy Johnson are married.

Pt VI, Line 15A

Copies of the 990s are distributed at March Board Meetings to each Board Member

Pt VI, Line 15B

Executive Directors salary is discussed and approved by a vote at a Board Meeting

Pt VI, Line 12C

All issues are reviewed and resolved at Board Meetings

Pt VI, Line 6

The Board of Directors consists of five (5) members

Pt VI, Line 7A

Board of Directors have the power to vote on members

Pt VI, Line 11B

All decisions are subject to approval of the Board of Directors

Raw XML AppendixShowing 400 of 419 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/PYContributionsGrantsAmt03918643
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0661288
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0329482
IRS990/PYSalariesCompEmpBnftPaidAmt02927873
IRS990/PYTotalExpensesAmt03589161
IRS990/PYTotalRevenueAmt03918643
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-187429
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03918643
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03200419
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03451579
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03145734
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017298852
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt017298852
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03582477
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03918643
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03200419
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03451579
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03145734
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017298852
IRS990ScheduleA/TotalSupportAmt017298852
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt012915
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07711
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt020626
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047267
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047267
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010232
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019418
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029650
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt024023
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposits
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0119911
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0502835
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0622746
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt129660
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt20
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Notes Payable - Toyota
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Notes Payable - VW
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Notes Payable - Ford
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0143058
IRS990ScheduleD/TotalBookValueOtherAssetsAmt024023
IRS990ScheduleD/TotalLiabilityAmt029660
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0John Johnson and Cindy Johnson are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copies of the 990s are distributed at March Board Meetings to each Board Member
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Directors salary is discussed and approved by a vote at a Board Meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All issues are reviewed and resolved at Board Meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Board of Directors consists of five (5) members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Board of Directors have the power to vote on members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All decisions are subject to approval of the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0732145
IRS990/TotalAssetsGrp/BOYAmt0966745
IRS990/TotalAssetsGrp/EOYAmt0732145
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03582477
IRS990/TotalEmployeeCnt0200
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0183597
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03586309
IRS990/TotalFunctionalExpensesGrp/TotalAmt03769906
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0100843
IRS990/TotalLiabilitiesEOYAmt053672
IRS990/TotalLiabilitiesGrp/BOYAmt0100843
IRS990/TotalLiabilitiesGrp/EOYAmt053672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0865902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0678473
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03586309
IRS990/TotalReportableCompFromOrgAmt0114017
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03582477
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0966745
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0732145
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0148080
IRS990/TravelGrp/TotalAmt0148080
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0150 Denby Street
IRS990/USAddress/CityNm0Romeo
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048065
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dion Scharf
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05864656660
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Developmental Essential Services Inc
ReturnHeader/Filer/BusinessNameControlTxt0DEVE
ReturnHeader/Filer/EIN0382894548
ReturnHeader/Filer/PhoneNum05864656660

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