Civic Intelligence

Michigan Head Start Association

990 • Fiscal year 2016 • EIN 38-3041872

Oct 01, 2015 to Sep 30, 2016 • Filed on Apr 03, 2017

808 W Lake Lansing RoadEast Lansing, MI 48823

(517) 374-6472

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.15x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

43rd percentile

0.5%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$98,400

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

60th percentile

8.0%

Faster asset growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$373,874

Up $27,800 (+8.0%) from 2015

Net Assets

Up

$306,494

Up $2,178 (+0.7%) from 2015

Liabilities

Up

$67,380

Up $25,622 (+61%) from 2015

Revenue

Up

$456,845

Up $55,209 (+14%) from 2015

Expenses

Up

$454,667

Up $110,925 (+32%) from 2015

Net Income

Down

$2,178

Down $55,716 (-96%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $169,121Liabilities 2010: $24,858Net Assets 2010: $144,2632010Assets 2011: $183,251Liabilities 2011: $0Net Assets 2011: $183,2512011Assets 2012: $251,170Liabilities 2012: $0Net Assets 2012: $251,1702012Assets 2013: $259,280Liabilities 2013: $0Net Assets 2013: $259,2802013Assets 2014: $276,017Liabilities 2014: $29,595Net Assets 2014: $246,4222014Assets 2015: $346,074Liabilities 2015: $41,758Net Assets 2015: $304,3162015Assets 2016: $373,874Liabilities 2016: $67,380Net Assets 2016: $306,4942016Assets 2017: $458,123Liabilities 2017: $66,341Net Assets 2017: $391,7822017Assets 2018: $592,736Liabilities 2018: $89,303Net Assets 2018: $503,4332018Assets 2019: $662,644Liabilities 2019: $56,303Net Assets 2019: $606,3412019Assets 2020: $817,051Liabilities 2020: $80,693Net Assets 2020: $736,3582020Assets 2021: $987,203Liabilities 2021: $92,780Net Assets 2021: $894,4232021Assets 2022: $1,178,869Liabilities 2022: $138,320Net Assets 2022: $1,040,5492022Assets 2024: $1,331,398Liabilities 2024: $178,139Net Assets 2024: $1,153,2592024

Highlighted filing

2016

Assets$373,874
Liabilities$67,380
Net Assets$306,494

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $275,288Expenses 2010: $155,731Net Income 2010: $119,5572010Expenses 2011: $166,9702011Expenses 2012: $203,8112012Revenue 2013: $236,375Expenses 2013: $228,265Net Income 2013: $8,1102013Revenue 2014: $325,802Expenses 2014: $333,420Net Income 2014: -$7,6182014Revenue 2015: $401,636Expenses 2015: $343,742Net Income 2015: $57,8942015Revenue 2016: $456,845Expenses 2016: $454,667Net Income 2016: $2,1782016Revenue 2017: $463,856Expenses 2017: $378,568Net Income 2017: $85,2882017Revenue 2018: $486,660Expenses 2018: $375,009Net Income 2018: $111,6512018Revenue 2019: $486,018Expenses 2019: $383,110Net Income 2019: $102,9082019Revenue 2020: $515,469Expenses 2020: $385,452Net Income 2020: $130,0172020Revenue 2021: $519,889Expenses 2021: $361,824Net Income 2021: $158,0652021Revenue 2022: $561,216Expenses 2022: $415,090Net Income 2022: $146,1262022Revenue 2024: $613,223Expenses 2024: $563,941Net Income 2024: $49,2822024

Highlighted filing

2016

Revenue$456,845
Expenses$454,667
Net Income$2,178
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Apr 3, 2017
Return Version
2015v3.0
Gross Receipts
$456,845
Mission and Program Overview

Mission

Education and training - head start programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,047$369,156▲ $347,109
Savings and Temporary Cash Investments$309,082--
Accounts Receivable$12,105$3,040▼ $9,065
Prepaid Expenses and Deferred Charges$1,000$1,000→ $0
Land, Buildings, and Equipment, Net$1,840$678▼ $1,162
Total Assets$346,074$373,874▲ $27,800
Liabilities
Accounts Payable and Accrued Expenses$27,658$45,021▲ $17,363
Deferred Revenue$14,100$22,359▲ $8,259
Total Liabilities$41,758$67,380▲ $25,622
Net Assets / Fund Balance
Unrestricted Net Assets$304,316$306,494▲ $2,178
Total Net Assets Fund Balance$304,316$306,494▲ $2,178
Total Liabilities and Net Assets / Fund Balance$346,074$373,874▲ $27,800

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$678$8,053$8,731
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Robin BozekExecutive Di$78,000$20,400$98,400
Revenue and Support

Revenue Composition

Contributions and Grants
$48,480
Program Service Revenue
$403,780
Investment Income
$547
Other Revenue
$4,038
Change in Net Assets
$2,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,065
Salaries, Compensation, and Employee Benefits$222,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$125,376$22,290-$147,666
Current Officers, Directors, Trustees, and Key Employees$93,153$15,165-$108,318
Other Salaries and Wages$81,044$13,192-$94,236
Fees for Services Other$13,385$8,791-$22,176
Occupancy-$16,250-$16,250
Payroll Taxes$13,540$2,204-$15,744
Travel$14,791--$14,791
Office Expenses$1,998$11,896-$13,894
Information Technology-$9,424-$9,424
Pension Plan Contributions$3,701$603-$4,304
Insurance-$3,386-$3,386
Other Expenses$2,081$1,235-$1,235
Depreciation Depletion-$1,162-$1,162
Total Functional Expenses$349,069$105,598$0$454,667
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

The 990 will be presented to the full board at the september meeting and will be reviewed and approved.

Form 990, Page 6, Part VI, Line 12C

Board reviews conflicts as they become aware and takes action to resolve the issue.

Form 990, Page 6, Part VI, Line 15A

The board meets and reviews the budget, compensation for comparable positions and staff performance and then determines salaries and other compensation on an annual basis.

Form 990, Page 6, Part VI, Line 15B

SAME AS ABOVE

Form 990, Page 6, Part VI, Line 19

Copies of governing documents are available upon request at the michigan head start association office.

Filing and Contact Details

Filer

Filer Name
Michigan Head Start Association
EIN
38-3041872
Phone
5173746472
Address
808 W LAKE LANSING ROAD, EAST LANSING, MI 48823

Signing Officer

Name
Robin Bozek
Title
Executive Director
Phone
5173746472
Signed
2017-04-03

Organization Details

Principal Officer
Robin Bozek
Formed
1988
Legal Domicile
Mi
Voting Board Members
22
Independent Board Members
22
Employees
5
Volunteers
22

Preparer

Firm
Layton & Richardson Pc
Address
1000 COOLIDGE RD, EAST LANSING, MI 48823-2469
Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Additional Explanations

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

Trainings - general training sessions for head start agency directors, staff, and head start parents

Raw XML AppendixShowing 400 of 519 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/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0304316
IRS990/NetAssetsOrFundBalancesEOYAmt0306494
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt016250
IRS990/OccupancyGrp/TotalAmt016250
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011896
IRS990/OfficeExpensesGrp/ProgramServicesAmt01998
IRS990/OfficeExpensesGrp/TotalAmt013894
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
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IRS990/OtherExpensesGrp/ProgramServicesAmt02081
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IRS990/OtherExpensesGrp/TotalAmt11235
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IRS990/OtherRevenueMiscGrp/ExclusionAmt04038
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013192
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt081044
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02204
IRS990/PayrollTaxesGrp/ProgramServicesAmt013540
IRS990/PayrollTaxesGrp/TotalAmt015744
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0603
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03701
IRS990/PensionPlanContributionsGrp/TotalAmt04304
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01000
IRS990/PrincipalOfficerNm0ROBIN BOZEK
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IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION AND TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0238380
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1165400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0238380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1165400
IRS990/ProgSrvcAccomActy2Grp/Desc0MICHIGAN EARLY LEARNING - BUILDING ADVOCACY OF PARENTS AND CAREGIVERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052898
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt055078
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF, AND HEAD START PARENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0206089
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0238380
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF, AND HEAD START PARENTS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021600
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0198226
IRS990/PYOtherRevenueAmt0155
IRS990/PYProgramServiceRevenueAmt0379049
IRS990/PYRevenuesLessExpensesAmt057894
IRS990/PYSalariesCompEmpBnftPaidAmt0145516
IRS990/PYTotalExpensesAmt0343742
IRS990/PYTotalRevenueAmt0401636
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02178
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0110322
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0309082
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt048480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt021600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt024701
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0151552
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0547
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0832
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0609
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0233
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0580
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02801
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0403780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0379049
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0300021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0211303
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0237306
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01531459
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt04038
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0471
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01569
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0344
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt06577
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0547
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0832
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0609
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0233
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0580
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02801
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90970
IRS990ScheduleA/PublicSupportPY509Pct00.84170
IRS990ScheduleA/PublicSupportTotal509Amt01539643
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt08610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt028610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt023660
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt018215
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt070850
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0149945
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt08610
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt028610
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt023660
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt018215
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt070850
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0149945
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0456298
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0400804
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0325193
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0236143
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0271150
IRS990ScheduleA/Total509Grp/TotalAmt01689588
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0456845

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.33$0.18$1.15$0.61$0.56$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.14$1.04$0.56$0.42$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.09$0.89$0.52$0.36$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.08$0.74$0.52$0.39$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.66$0.06$0.61$0.49$0.38$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.59$0.09$0.50$0.49$0.38$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.07$0.39$0.46$0.38$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.07$0.31$0.46$0.45$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.04$0.30$0.40$0.34$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.03$0.25$0.33$0.33$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.00$0.26$0.24$0.23$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.02$0.14$0.28$0.16$0.12