Civic Intelligence

Elder Law of Michigan Inc

EIN 38-2960530 • 501(c)3 • Lansing, MI

Profile

To advocate for, educate, and assist our target populations. Our services address the needs of many different people, but we continue to target our services to older adults and persons with disabilities.

3815 W St Joseph Street No C200Lansing, MI 48917

www.elderlawofmi.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

32nd percentile

-3.0%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

66th percentile

$98,422

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

17th percentile

-9.3%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

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

Assets

Down

$1,275,455

Down $130,816 (-9.3%) from 2023

Liabilities

Down

$251,188

Down $91,946 (-27%) from 2023

Net Assets

Down

$1,024,267

Down $38,870 (-3.7%) from 2023

Revenue

Down

$1,286,805

Down $191,667 (-13%) from 2023

Expenses

Up

$1,325,675

Up $14,924 (+1.1%) from 2023

Net Income

Down

-$38,870

Down $206,591 (-123%) 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: $629,605Liabilities 2011: $86,768Net Assets 2011: $542,8372011Assets 2012: $449,900Liabilities 2012: $62,461Net Assets 2012: $387,4392012Assets 2013: $570,898Liabilities 2013: $54,570Net Assets 2013: $516,3282013Assets 2014: $625,763Liabilities 2014: $111,444Net Assets 2014: $514,3192014Assets 2015: $454,703Liabilities 2015: $104,423Net Assets 2015: $350,2802015Assets 2016: $516,756Liabilities 2016: $124,025Net Assets 2016: $392,7312016Assets 2017: $442,171Liabilities 2017: $137,511Net Assets 2017: $304,6602017Assets 2018: $492,433Liabilities 2018: $114,042Net Assets 2018: $378,3912018Assets 2019: $710,226Liabilities 2019: $91,671Net Assets 2019: $618,5552019Assets 2020: $655,113Liabilities 2020: $90,675Net Assets 2020: $564,4382020Assets 2021: $644,070Liabilities 2021: $58,039Net Assets 2021: $586,0312021Assets 2022: $1,337,547Liabilities 2022: $442,131Net Assets 2022: $895,4162022Assets 2023: $1,406,271Liabilities 2023: $343,134Net Assets 2023: $1,063,1372023Assets 2024: $1,275,455Liabilities 2024: $251,188Net Assets 2024: $1,024,2672024

Highlighted filing

2024

Assets$1,275,455
Liabilities$251,188
Net Assets$1,024,267

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,478,014Expenses 2011: $1,686,127Net Income 2011: -$208,1132011Expenses 2012: $1,774,0532012Revenue 2013: $1,686,006Expenses 2013: $1,557,117Net Income 2013: $128,8892013Revenue 2014: $1,928,406Expenses 2014: $1,930,415Net Income 2014: -$2,0092014Revenue 2015: $2,221,332Expenses 2015: $2,385,371Net Income 2015: -$164,0392015Revenue 2016: $2,201,793Expenses 2016: $2,159,342Net Income 2016: $42,4512016Revenue 2017: $1,603,517Expenses 2017: $1,691,588Net Income 2017: -$88,0712017Revenue 2018: $1,626,384Expenses 2018: $1,552,653Net Income 2018: $73,7312018Revenue 2019: $2,126,600Expenses 2019: $1,886,436Net Income 2019: $240,1642019Revenue 2020: $1,742,383Expenses 2020: $1,796,500Net Income 2020: -$54,1172020Revenue 2021: $1,634,093Expenses 2021: $1,612,500Net Income 2021: $21,5932021Revenue 2022: $1,822,438Expenses 2022: $1,513,053Net Income 2022: $309,3852022Revenue 2023: $1,478,472Expenses 2023: $1,310,751Net Income 2023: $167,7212023Revenue 2024: $1,286,805Expenses 2024: $1,325,675Net Income 2024: -$38,8702024

Highlighted filing

2024

Revenue$1,286,805
Expenses$1,325,675
Net Income-$38,870

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.25$1.02$1.29$1.33$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.34$1.06$1.48$1.31$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.44$0.90$1.82$1.51$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.06$0.59$1.63$1.61$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.09$0.56$1.74$1.80$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.09$0.62$2.13$1.89$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.11$0.38$1.63$1.55$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.14$0.30$1.60$1.69$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.12$0.39$2.20$2.16$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.10$0.35$2.22$2.39$0.16
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.11$0.51$1.93$1.93$0.00
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.05$0.52$1.69$1.56$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.06$0.39$1.77
2011Summary only. Only limited summary data is available for this year.$0.63$0.09$0.54$1.48$1.69$0.21
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 13, 2019
Return Version
2018v3.1
Gross Receipts
$1,633,053
Mission and Program Overview

Mission

To advocate for, educate, and assist our target populations. Our services address the needs of many different people, but we continue to target our services to older adults and persons with disabilities.

To advocate for, educate, and assist older adults and persons with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$366,618$416,416▲ $49,798
Cash and Non-Interest-Bearing Accounts$70,135$67,913▼ $2,222
Prepaid Expenses and Deferred Charges-$4,510-
Land, Buildings, and Equipment, Net$5,418$3,594▼ $1,824
Total Assets$442,171$492,433▲ $50,262
Liabilities
Accounts Payable and Accrued Expenses$132,093$110,448▼ $21,645
Deferred Revenue$5,418$3,594▼ $1,824
Total Liabilities$137,511$114,042▼ $23,469
Net Assets / Fund Balance
Temporarily Rstr Net Assets$191,046$261,852▲ $70,806
Unrestricted Net Assets$113,614$116,539▲ $2,925
Total Net Assets Fund Balance$304,660$378,391▲ $73,731
Total Liabilities and Net Assets / Fund Balance$442,171$492,433▲ $50,262

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$34,231$34,231
Leasehold Improvements$3,594$9,121$12,715
Other Land Buildings$0$5,141$5,141
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keith L MorrisPresident & CEOFT$78,714$7,333$86,047

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,503,069
Program Service Revenue
$129,984
Investment Income
$0
Other Revenue
$-6,669
All Other Contributions
$37,406
Change in Net Assets
$73,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$943,951
Other Expenses$608,702
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$668,380$36,677-$705,057
Fees for Services Other$213,557$37,663-$251,220
Office Expenses$95,014$31,528-$126,542
Occupancy$77,007$23,982-$100,989
Current Officers, Directors, Trustees, and Key Employees$81,539$4,508-$86,047
Other Employee Benefits$64,966$3,875-$68,841
Payroll Taxes$60,123$5,233-$65,356
Fees for Services Accounting$16,587$24,404-$40,991
Travel$15,016$10,585-$25,601
Insurance$10,098$11,708-$21,806
Pension Plan Contributions$17,600$1,050-$18,650
Fees for Services Lobbying$7,230$9,604-$16,834
Conferences and Meetings$3,710$1,468-$5,178
Fees for Services Legal$831$1,223-$2,054
Depreciation Depletion-$1,824-$1,824
Other Expenses$101,739$-101,739-$0
Total Functional Expenses$1,436,638$116,015$0$1,552,653
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,669
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Each director shall be elected by the board of directors, at the annual meeting of directors, to serve until his or her successor shall have been elected and shall have qualfiied.

Form 990, Part VI, Section B, Line 11B

The 990 is received by the organization's contract accountant and executive director who review the return for accuracy. Upon the executive director's approval, the 990 is made available to the board of directors in electronic format and specifically our board treasurer. After any concerns presented by the board are addressed, the executive director signs and files the return.

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

All directors are required to disclose any conflicts of interest and to notify the board of any conflicts that may arise throughout the year. Upon joining, the board members review the policy and give a statement. Board members are required to review their status and any potential conflicts on an annual basis.

Form 990, Part VI, Section B, Line 15A

The personnel committee of the board conducts a review to determine the executive director's salary based on the achievement of measurable objectives. Compensation is determined from information gathered on industry pay rates (michigan non-profit salary survey), years of service, accomplishments and other criteria developed by the board.

Form 990, Part VI, Section C, Line 19

All information is available upon request. Form 990 is also posted annually on guidestar's website. The 990 is public information through the michigan attorney general's office.

Filing and Contact Details

Filer

Filer Name
Elder Law of Michigan
EIN
38-2960530
Phone
5174859164
Address
3815 W ST JOSEPH STREET NO C200, LANSING, MI 48917

Signing Officer

Name
Keith Morris
Title
President/CEO
Phone
5174859164
Signed
2019-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Morris
Formed
1990
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
26
Volunteers
250

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Steven P Piesko CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 2,226. Management and general expenses 3,274. Fundraising expenses 0. Total expenses 5,500. Independent contractor - administrative: program service expenses 0. Management and general expenses 34,389. Fundraising expenses 0. Total expenses 34,389. Independent contractor - economic security: program service expenses 49,326. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,326. Independent contractor - elder rights advocacy: program service expenses 80,208. Management and general expenses 0. Fundraising expenses 0. Total expenses 80,208. Independent contractor - pension: program service expenses 81,797. Management and general expenses 0. Fundraising expenses 0. Total expenses 81,797.

Financial Statement Notes

PART X, LINE 2:

In the preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions. Federal, state and local tax returns generally remain open for examination for the various taxing authorities for a period of three to four years.

Raw XML AppendixShowing 400 of 498 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ADVOCATE FOR, EDUCATE, AND ASSIST OLDER ADULTS AND PERSONS WITH DISABILITIES.
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IRS990/Desc0PROVIDED ECONOMIC SECURITY THROUGH MICHIGAN'S COORDINATED ACCESS TO FOOD FOR THE ELDERLY (MICAFE), A PUBLIC-BENEFITS ACCESS PROJECT, IN PARTNERSHIP WITH THE MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES (DHHS), THE AGING AND ADULT SERVICES AGENCY (FORMERLY THE MICHIGAN OFFICE OF SERVICES TO THE AGING), AND LOCAL COMMUNITY PARTNERS. THE PROJECT, OPERATING IN 36 MICHIGAN COUNTIES, IS DESIGNED TO INCREASE THE PARTICIPATION OF OLDER ADULTS IN THE FOOD ASSISTANCE PROGRAM (WIDELY KNOWN AS THE FOOD STAMP PROGRAM OR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP)), MEDICAID AND OTHER SERVICES BY MAKING SENIOR AND COMMUNITY CENTERS POINTS OF ACCESS FOR THE PROGRAM (RATHER THAN REQUIRING SENIORS TO GO TO A LOCAL DHS OFFICE). MICAFE STAFF PROVIDE TECHNICAL SUPPORT AND ASSISTANCE TO OVER 120 COMMUNITY PARTNERS WHO WORK WITH SENIORS TO HELP THEM APPLY FOR THE FOOD ASSISTANCE PROGRAM. STAFF ALSO ANSWERED ALMOST 5,000 CALLS TO ITS DEDICATED HELPLINE. FOR 2018 FISCAL YEAR, MICAFE EDUCATED OVER 12,000 LIKELY-ELIGIBLE MICHIGAN SENIORS, SCREENED OVER 1,500 OF THEM FOR BENEFITS, AND HELPED 87% OF THEM APPLY FOR SNAP BENEFITS. BENEFITS ENROLLMENT AND OPTIONS CENTER WAS ORIGINALLY STARTED WITH FUNDING FROM THE NATIONAL COUNCIL ON AGING (NCOA) TO ESTABLISH A STATEWIDE PROJECT TO PROVIDE SCREENING TO OLDER ADULTS WHO ARE STRUGGLING TO MAKE ENDS MEET AND INTERESTED IN FINDING PUBLIC BENEFITS LIKE MEDICAID, SUPPLEMENTAL FOOD ASSISTANCE, MEDICARE PART D, AND OTHER PROGRAMS THAT COULD REDUCE THEIR COSTS OR PROVIDE NEW BENEFITS TO ENSURE THAT THEIR MOST BASIC NEEDS ARE MET. SERVICES ARE PROVIDED OVER THE TELEPHONE. ELM STAFF ALSO ASSISTS CLIENTS SCREENED ELIGIBLE FOR KEY BENEFITS WITH THE APPLICATION PROCESS. THIS PROGRAM IS A COMPLEMENTARY SERVICE AND IS INTEGRATED WITH THE MICAFE PROGRAM AND ALL LEGAL SERVICES PROGRAMS. IN 2014, ELM DESIGNATED ALL PROGRAMS AT ELDER LAW TO BE PARTS OF THE BENEFITS ENROLLMENT CENTER BECAUSE EVERY CLIENT THAT RECEIVES ASSISTANCE FROM ELM IS SCREENED FOR KEY BENEFITS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR/TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT & CEO
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IRS990/MissionDesc0TO ADVOCATE FOR, EDUCATE, AND ASSIST OUR TARGET POPULATIONS. OUR SERVICES ADDRESS THE NEEDS OF MANY DIFFERENT PEOPLE, BUT WE CONTINUE TO TARGET OUR SERVICES TO OLDER ADULTS AND PERSONS WITH DISABILITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0ELDER ABUSE PREVENTION PROGRAM - BEGINNING IN 2007, ELM RECEIVED GRANTS FROM THE DEPARTMENT OF JUSTICE'S OFFICE OF VIOLENCE AGAINST WOMEN (OVW) TO PREVENT, REDUCE, AND RESPOND TO ELDER ABUSE, NEGLECT, AND FINANCIAL EXPLOITATION. ELM LEADS MULTI-DISCIPLINARY TEAMS TO TRAIN LAW ENFORCEMENT OFFICERS, JUDGES, PROSECUTORS, AND NON-PROFIT ORGANIZATIONS TO 1) INCREASE THEIR ABILITY TO IDENTIFY ELDER ABUSE AND DOMESTIC VIOLENCE; 2) FOSTER RELATIONSHIPS AND COLLABORATION AMONG CRIMINAL JUSTICE AND ADULT PROTECTIVE SERVICES PROFESSIONS; 3) IDENTIFY PRACTICES AND PROTOCOLS TO CREATE A COORDINATED RESPONSE TO ELDER ABUSE, NEGLECT, FINANCIAL EXPLOITATION, AND DOMESTIC VIOLENCE EXPERIENCED BY ADULTS. IN 2014, THE OVW GRANT ENDED AND ELM WAS CHOSEN AS THE LEAD ORGANIZATION FOR THE STATE OF MICHIGAN'S ELDER ABUSE PREVENTION EFFORTS. IN 2015, ELM LED THE EFFORTS TO CREATE THE MICHIGAN ELDER JUSTICE COORDINATING COUNCIL, A STATEWIDE COLLABORATIVE THAT WILL FOCUS ON ADDRESSING THE ISSUES OF ELDER ABUSE IN MICHIGAN. ELM ALSO DESIGNED AND BEGAN TESTING AN INTEGRATED SCREENING AND REFERRAL TOOL THAT WOULD ALLOW SERVICE PROVIDERS TO ACCESS INFORMATION IN REAL TIME ABOUT WHAT SERVICES ARE AVAILABLE FOR THEIR SENIOR CLIENTS. IN 2017, THE COUNCIL BUILT ON ITS PARTNERSHIPS WITH A NATIONAL IDENTITY THEFT VICTIMS ASSISTANCE NETWORK GRANT TO HELP COMBAT THE PROBLEMS OF ID THEFT AMONG OLDER ADULTS. NATIONAL LEGAL RESOURCE CENTER - ELM'S STAFF PROVIDE TECHNICAL SUPPORT FOR SENIOR LEGAL HELPLINES AND LOW-COST LEGAL SERVICE DELIVERY MECHANISMS AS PART OF THE U.S. ADMINISTRATION FOR COMMUNITY LIVING'S NATIONAL LEGAL RESOURCE CENTER. CERA COORDINATES WITH FOUR OTHER NATIONAL ORGANIZATIONS IN FOSTERING THE DEVELOPMENT AND BUILDING OF CAPACITY AMONG THE PROFESSIONALS AND NONPROFITS THAT SERVE THE LEGAL NEEDS OF OLDER ADULTS. CERA IS DEDICATED TO COORDINATING AND EXPANDING SENIOR LEGAL HELPLINES WITH AGING NETWORK SERVICES TO PROTECT THE RIGHTS AND IMPROVE THE OVERALL WELL-BEING OF MATURE ADULTS. AFTER 10 YEARS OF PROVIDING TECHNICAL ASSISTANCE, ELM ENDED THIS PROJECT IN 2018 WHEN GRANT FUNDING FOR THIS PROJECT WAS NO LONGER AVAILABLE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0314539
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt060677
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDED LEGAL SERVICES THROUGH THE LEGAL HOTLINE FOR MICHIGAN SENIORS AND THE MID-AMERICA PENSION RIGHTS PROJECT. AS ONE OF THE FIRST AND LARGEST SENIOR LEGAL ASSISTANCE PROGRAMS, THE LEGAL HOTLINE FOR MICHIGAN SENIORS PROVIDES BASIC, PERSONAL LEGAL ADVICE AND INFORMATION OVER THE TELEPHONE TO OLDER ADULTS IN MICHIGAN. SINCE IT BEGAN IN 1990, THE PROGRAM SOLVES PROBLEMS FOR CLIENTS THROUGH CUSTOMIZED INTERVENTIONS AND CLIENT SPECIFIC LEGAL WORK. THE PROGRAM WAS CREATED TO RESPOND TO THE "SOCIALLY NEEDY" BY ELIMINATING BARRIERS SUCH AS GEOGRAPHY, TRANSPORTATION, ILLNESS, POVERTY, AND SOCIAL ISOLATION. THE PROGRAM SERVES APPROXIMATELY 3,000 PEOPLE PER YEAR STATEWIDE. A MAIN STRENGTH OF THE HOTLINE IS THE ABILITY TO REACH AND SERVE PEOPLE FROM ALL SEGMENTS OF THE OLDER ADULT POPULATION. ELM UTILIZES VOLUNTEER ATTORNEYS, RECENT LAW SCHOOL GRADUATES, AND LAW STUDENTS TO NOT ONLY ASSIST MORE CLIENTS, BUT TO ALSO TRAIN MEMBERS OF THE LEGAL PROFESSION ON THE UNIQUE LEGAL ISSUES FACED BY LOW-INCOME SENIORS.THE MID-AMERICA PENSION RIGHTS PROJECT ASSISTS RETIREES OF ANY AGE IN RECOVERING PENSION BENEFITS AND ANSWERING QUESTIONS REGARDING PENSION PLANS AND OTHER RETIREMENT BENEFITS. THE PROJECT STARTED AS AN ARM OF THE LEGAL HOTLINE TO SERVE MICHIGAN RESIDENTS. IT HAS GROWN INTO ITS OWN PROGRAM THAT IS A COLLABORATION COVERING SIX STATES, WITH ELM AS THE LEAD ORGANIZATION. THIS PROJECT HAS HELPED RECOVER MILLIONS OF DOLLARS IN PENSIONS FOR BENEFICIARIES.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01942273
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE LOBBYING EXPENDITURES CONSIST OF TRAVEL AND STAFF TIME FOR VISITING WASHINGTON D.C. TWICE A YEAR AND ATTENDING VARIOUS MEETINGS HELD IN THE STATE OF MICHIGAN.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION FOR THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS.
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH DIRECTOR SHALL BE ELECTED BY THE BOARD OF DIRECTORS, AT THE ANNUAL MEETING OF DIRECTORS, TO SERVE UNTIL HIS OR HER SUCCESSOR SHALL HAVE BEEN ELECTED AND SHALL HAVE QUALFIIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS RECEIVED BY THE ORGANIZATION'S CONTRACT ACCOUNTANT AND EXECUTIVE DIRECTOR WHO REVIEW THE RETURN FOR ACCURACY. UPON THE EXECUTIVE DIRECTOR'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT AND SPECIFICALLY OUR BOARD TREASURER. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND TO NOTIFY THE BOARD OF ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. UPON JOINING, THE BOARD MEMBERS REVIEW THE POLICY AND GIVE A STATEMENT. BOARD MEMBERS ARE REQUIRED TO REVIEW THEIR STATUS AND ANY POTENTIAL CONFLICTS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PERSONNEL COMMITTEE OF THE BOARD CONDUCTS A REVIEW TO DETERMINE THE EXECUTIVE DIRECTOR'S SALARY BASED ON THE ACHIEVEMENT OF MEASURABLE OBJECTIVES. COMPENSATION IS DETERMINED FROM INFORMATION GATHERED ON INDUSTRY PAY RATES (MICHIGAN NON-PROFIT SALARY SURVEY), YEARS OF SERVICE, ACCOMPLISHMENTS AND OTHER CRITERIA DEVELOPED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. THE 990 IS PUBLIC INFORMATION THROUGH THE MICHIGAN ATTORNEY GENERAL'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,226. MANAGEMENT AND GENERAL EXPENSES 3,274. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,500. INDEPENDENT CONTRACTOR - ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 34,389. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,389. INDEPENDENT CONTRACTOR - ECONOMIC SECURITY: PROGRAM SERVICE EXPENSES 49,326. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,326. INDEPENDENT CONTRACTOR - ELDER RIGHTS ADVOCACY: PROGRAM SERVICE EXPENSES 80,208. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,208. INDEPENDENT CONTRACTOR - PENSION: PROGRAM SERVICE EXPENSES 81,797. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 81,797.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0TO ESTABLISH & ADMINISTER A SPECIAL NEEDS TRUST.
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ELDER LAW OF MICHIGAN POOLED TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt03815 W ST JOSEPH SUITE C200
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0LANSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MI
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IRS990ScheduleR/PaidEmployeesSharingInd00
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
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