Civic Intelligence

Releaf Michigan Inc.

990 • Fiscal year 2018 • EIN 38-2912028

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

1100 N Main St Ste 105Ann Arbor, MI 48104-1059

(800) 642-7353

Siviq Scores

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

Liabilities / Assets

88th percentile

0.38x

Higher debt load relative to assets than 88% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

66th percentile

13%

Faster asset growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-24%

Faster revenue growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$39,797

Up $4,576 (+13%) from 2017

Net Assets

Up

$24,537

Up $3,804 (+18%) from 2017

Liabilities

Up

$15,260

Up $772 (+5.3%) from 2017

Revenue

Down

$126,150

Down $40,335 (-24%) from 2017

Expenses

Down

$122,346

Down $48,216 (-28%) from 2017

Net Income

Up

$3,804

Up $7,881 (+193%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $8,353Liabilities 2011: $12,1192011Assets 2012: $6,799Liabilities 2012: $21,182Net Assets 2012: -$14,3832012Assets 2013: $6,923Liabilities 2013: $23,654Net Assets 2013: -$16,7312013Assets 2014: $7,473Liabilities 2014: $24,453Net Assets 2014: -$16,9802014Assets 2015: $34,248Liabilities 2015: $24,665Net Assets 2015: $9,5832015Assets 2016: $41,666Liabilities 2016: $16,856Net Assets 2016: $24,8102016Assets 2017: $35,221Liabilities 2017: $14,488Net Assets 2017: $20,7332017Assets 2018: $39,797Liabilities 2018: $15,260Net Assets 2018: $24,5372018Assets 2019: $36,024Liabilities 2019: $50,011Net Assets 2019: -$13,9872019Assets 2020: $238,583Liabilities 2020: $45,454Net Assets 2020: $193,1292020Assets 2021: $117,101Liabilities 2021: $30,049Net Assets 2021: $87,0522021Assets 2022: $215,032Liabilities 2022: $85,792Net Assets 2022: $129,2402022Assets 2023: $202,115Liabilities 2023: $78,887Net Assets 2023: $123,2282023Assets 2024: $127,028Liabilities 2024: $50,937Net Assets 2024: $76,0912024

Highlighted filing

2018

Assets$39,797
Liabilities$15,260
Net Assets$24,537

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $68,377Expenses 2011: $70,493Net Income 2011: -$2,1162011Revenue 2012: $54,588Expenses 2012: $65,205Net Income 2012: -$10,6172012Revenue 2013: $63,544Expenses 2013: $65,892Net Income 2013: -$2,3482013Revenue 2014: $53,455Expenses 2014: $53,704Net Income 2014: -$2492014Revenue 2015: $98,045Expenses 2015: $71,328Net Income 2015: $26,7172015Revenue 2016: $98,656Expenses 2016: $83,429Net Income 2016: $15,2272016Revenue 2017: $166,485Expenses 2017: $170,562Net Income 2017: -$4,0772017Revenue 2018: $126,150Expenses 2018: $122,346Net Income 2018: $3,8042018Revenue 2019: $151,234Expenses 2019: $201,652Net Income 2019: -$50,4182019Revenue 2020: $423,177Expenses 2020: $217,184Net Income 2020: $205,9932020Revenue 2021: $224,827Expenses 2021: $340,639Net Income 2021: -$115,8122021Revenue 2022: $373,239Expenses 2022: $323,098Net Income 2022: $50,1412022Revenue 2023: $366,353Expenses 2023: $372,365Net Income 2023: -$6,0122023Revenue 2024: $266,223Expenses 2024: $367,862Net Income 2024: -$101,6392024

Highlighted filing

2018

Revenue$126,150
Expenses$122,346
Net Income$3,804
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$201,796
Mission and Program Overview

Mission

Releaf michigan, inc. Assists communities in the urban planning, sale and planting of trees and seedlings to help beautify the community environment.

To educate the residents of michigan on the need to properly select, plant and maintain trees. This is accomplished by working with communities and schools on tree related projects, planting trees on public property with volunteers and providing educational presentations, workshops and materials related to trees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,673$19,367▼ $1,306
Savings and Temporary Cash Investments$500$13,945▲ $13,445
Accounts Receivable$11,000$3,500▼ $7,500
Inventories for Sale or Use$2,767$2,808▲ $41
Land, Buildings, and Equipment, Net$281$177▼ $104
Total Assets$35,221$39,797▲ $4,576
Liabilities
Other Liabilities$9,299$11,166▲ $1,867
Accounts Payable and Accrued Expenses$5,189$4,094▼ $1,095
Total Liabilities$14,488$15,260▲ $772
Net Assets / Fund Balance
Unrestricted Net Assets$20,733$24,537▲ $3,804
Total Net Assets Fund Balance$20,733$24,537▲ $3,804
Total Liabilities and Net Assets / Fund Balance$35,221$39,797▲ $4,576

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$177$1,113$1,290
Compensation and Service Providers

Board Members and Trustees

NameTitle
William LawrencePresident
Dennis BowlesBoard Member
Don HamiltonBoard Member
Dr David RobertsBoard Member
Emilie RohrbachBoard Member
Melinda JonesBoard Member
Mike RutkofskeBoard Member
Patricia CalabroBoard Member
Steve TurnerBoard Member
Tammy SanchezBoard Member
Mike BargerPast Preside
Jeffrey BagalisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,899
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$-74,754
All Other Contributions
$110,717
Change in Net Assets
$3,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,900
Salaries, Compensation, and Employee Benefits$19,446
Total Fundraising Expense$2,745
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$16,848--$16,848
Travel$9,765--$9,765
Office Expenses$5,293--$5,293
Insurance$4,563$120-$4,683
All Other Expenses$3,916--$3,916
Advertising--$2,745$2,745
Payroll Taxes$1,774--$1,774
Other Expenses$1,514$828-$1,514
Interest-$1,443-$1,443
Conferences and Meetings$580$580-$1,160
Other Employee Benefits$824--$824
Depreciation Depletion$149--$149
Total Functional Expenses$116,630$2,971$2,745$122,346
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
Credit Card Payable$10,113
Taxes Withheld and Accrued$1,053
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Releaf Michigan Inc
EIN
38-2912028
Phone
8006427353
Address
1100 N MAIN ST STE 105, ANN ARBOR, MI 48104-1059

Signing Officer

Name
Jeffrey Bagalis
Title
Treasurer
Phone
8006427353
Signed
2019-11-15

Organization Details

Principal Officer
William Lawrence
Formed
1988
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
1

Preparer

Firm
Cain & Kostrzewa Cpas
Address
210 COURT ST, MOUNT PLEASANT, MI 48858-2358
Preparer
Sara E Sisung CPA
Phone
9897723929
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To educate the residents of michigan on the need to properly select, plant and maintain trees. This is accomplished by working with communities and schools on tree related projects, planting trees on public property with volunteers and providing educational presentations, workshops and materials related to trees.

Form 990, Page 2, Part III, Line 4D

Trees and seedlings were planted in cooperation with community organizations. In addition, releaf michigan, inc. Made several presentations on the effect of global warming and the benefit of planting trees.

Form 990, Part XI, Line 9

Depreciation not taken on 2014 form 990 0

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0255632
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0133952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0113207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt043214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0746904
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt010411
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.98600
IRS990ScheduleA/PublicSupportTotal170Amt0746904
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0255632
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0133952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0113207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt043214
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IRS990ScheduleA/TotalSupportAmt0746904
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0177
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01113
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11053
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TAXES WITHHELD AND ACCRUED
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0177
IRS990ScheduleD/TotalLiabilityAmt011166
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO EDUCATE THE RESIDENTS OF MICHIGAN ON THE NEED TO PROPERLY SELECT, PLANT AND MAINTAIN TREES. THIS IS ACCOMPLISHED BY WORKING WITH COMMUNITIES AND SCHOOLS ON TREE RELATED PROJECTS, PLANTING TREES ON PUBLIC PROPERTY WITH VOLUNTEERS AND PROVIDING EDUCATIONAL PRESENTATIONS, WORKSHOPS AND MATERIALS RELATED TO TREES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREES AND SEEDLINGS WERE PLANTED IN COOPERATION WITH COMMUNITY ORGANIZATIONS. IN ADDITION, RELEAF MICHIGAN, INC. MADE SEVERAL PRESENTATIONS ON THE EFFECT OF GLOBAL WARMING AND THE BENEFIT OF PLANTING TREES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION NOT TAKEN ON 2014 FORM 990 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt039797
IRS990/TotalAssetsGrp/BOYAmt035221
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IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02971
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0116630
IRS990/TotalFunctionalExpensesGrp/TotalAmt0122346
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014488
IRS990/TotalLiabilitiesEOYAmt015260
IRS990/TotalLiabilitiesGrp/BOYAmt014488
IRS990/TotalLiabilitiesGrp/EOYAmt015260
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt024537
IRS990/TotalOtherProgSrvcExpenseAmt010494
IRS990/TotalProgramServiceExpensesAmt0116630
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-74749
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0126150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt035221
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039797
IRS990/TravelGrp/ProgramServicesAmt09765
IRS990/TravelGrp/TotalAmt09765
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt020733
IRS990/UnrestrictedNetAssetsGrp/EOYAmt024537
IRS990/USAddress/AddressLine1Txt08300 W WATERS RD
IRS990/USAddress/CityNm0ANN ARBOR
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048103
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0RELEAFMICHIGAN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY BAGALIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08006427353
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RELEAF MICHIGAN INC
ReturnHeader/Filer/BusinessNameControlTxt0RELE
ReturnHeader/Filer/EIN0382912028
ReturnHeader/Filer/PhoneNum08006427353
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 N MAIN ST STE 105
ReturnHeader/Filer/USAddress/CityNm0ANN ARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0481041059
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06E27E97C7A76AE091CF4EFDB55535C6D755AA2E1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06E27E97C7A76AE091CF4EFDB55535C6D755AA2E1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.209.248.145
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:18:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475655248
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAIN & KOSTRZEWA CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 COURT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNT PLEASANT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0488582358
ReturnHeader/PreparerPersonGrp/PhoneNum09897723929
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA E SISUNG CPA
ReturnHeader/ReturnTs02019-11-15T18:18:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.51$0.76$2.66$3.68$1.02
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.79$1.23$3.66$3.72$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.15$0.86$1.29$3.73$3.23$0.50
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.30$0.87$2.25$3.41$1.16
2020Detailed filing. Detailed filing data is available for this year.$2.39$0.45$1.93$4.23$2.17$2.06
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.50$0.14$1.51$2.02$0.50
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.15$0.25$1.26$1.22$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.35$0.14$0.21$1.66$1.71$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.17$0.25$0.99$0.83$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.25$0.10$0.98$0.71$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.24$0.17$0.53$0.54$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.07$0.24$0.17$0.64$0.66$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.21$0.14$0.55$0.65$0.11
2011Summary only. Only limited summary data is available for this year.$0.08$0.12$0.68$0.70$0.02