Civic Intelligence

Michigan Head Start Association

990 • Fiscal year 2017 • EIN 38-3041872

Oct 01, 2016 to Sep 30, 2017 • Filed on Jun 13, 2018

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

80th percentile

0.14x

Higher debt load relative to assets than 80% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.14x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

74th percentile

18%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$87,448

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

73rd percentile

23%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

1.5%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$458,123

Up $84,249 (+23%) from 2016

Net Assets

Up

$391,782

Up $85,288 (+28%) from 2016

Liabilities

Down

$66,341

Down $1,039 (-1.5%) from 2016

Revenue

Up

$463,856

Up $7,011 (+1.5%) from 2016

Expenses

Down

$378,568

Down $76,099 (-17%) from 2016

Net Income

Up

$85,288

Up $83,110 (+3816%) from 2016

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

2017

Assets$458,123
Liabilities$66,341
Net Assets$391,782

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

2017

Revenue$463,856
Expenses$378,568
Net Income$85,288
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jun 13, 2018
Return Version
2016v3.1
Gross Receipts
$463,856
Mission and Program Overview

Mission

Education and training - head start programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$369,156$442,643▲ $73,487
Accounts Receivable$3,040$12,480▲ $9,440
Prepaid Expenses and Deferred Charges$1,000$3,000▲ $2,000
Land, Buildings, and Equipment, Net$678--
Total Assets$373,874$458,123▲ $84,249
Liabilities
Accounts Payable and Accrued Expenses$45,021$38,267▼ $6,754
Deferred Revenue$22,359$28,074▲ $5,715
Total Liabilities$67,380$66,341▼ $1,039
Net Assets / Fund Balance
Unrestricted Net Assets$306,494$391,782▲ $85,288
Total Net Assets Fund Balance$306,494$391,782▲ $85,288
Total Liabilities and Net Assets / Fund Balance$373,874$458,123▲ $84,249

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,731$8,731
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Robin BozekExecutive Di$79,448$8,000$87,448

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$17,000
Program Service Revenue
$446,727
Investment Income
$0
Other Revenue
$129
Change in Net Assets
$85,288
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,310
Salaries, Compensation, and Employee Benefits$178,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$109,765$3,584-$113,349
Current Officers, Directors, Trustees, and Key Employees$66,300$11,700-$78,000
Other Salaries and Wages$54,123$8,551-$62,674
Payroll Taxes$21,771$3,842-$25,613
Fees for Services Other$8,914$13,371-$22,285
Office Expenses$16,637$2,935-$19,572
Occupancy$14,025$2,475-$16,500
Travel$12,344--$12,344
Pension Plan Contributions$10,175$1,796-$11,971
Information Technology$6,806$1,214-$8,020
Insurance$2,656$468-$3,124
Depreciation Depletion-$678-$678
Other Expenses$514$378-$378
Total Functional Expenses$326,969$51,599$0$378,568
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
No
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
2018-06-13

Organization Details

Principal Officer
Robin Bozek
Formed
1988
Legal Domicile
Mi
Voting Board Members
18
Independent Board Members
18
Employees
8
Volunteers
18

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 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.

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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.$1.33$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