Civic Intelligence

Michigan Head Start Association

990 • Fiscal year 2018 • EIN 38-3041872

Oct 01, 2017 to Sep 30, 2018 • Filed on Jun 25, 2019

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

69th percentile

0.15x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.18x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

80th percentile

23%

Higher net margin than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

86th percentile

$93,431

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 19.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

83rd percentile

29%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.9%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$592,736

Up $134,613 (+29%) from 2017

Net Assets

Up

$503,433

Up $111,651 (+28%) from 2017

Liabilities

Up

$89,303

Up $22,962 (+35%) from 2017

Revenue

Up

$486,660

Up $22,804 (+4.9%) from 2017

Expenses

Down

$375,009

Down $3,559 (-0.9%) from 2017

Net Income

Up

$111,651

Up $26,363 (+31%) from 2017

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

2018

Assets$592,736
Liabilities$89,303
Net Assets$503,433

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

2018

Revenue$486,660
Expenses$375,009
Net Income$111,651
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jun 25, 2019
Return Version
2017v2.3
Gross Receipts
$486,660
Mission and Program Overview

Mission

Education and training - head start programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$442,643$576,601▲ $133,958
Accounts Receivable$12,480$11,507▼ $973
Land, Buildings, and Equipment, Net-$3,628-
Prepaid Expenses and Deferred Charges$3,000$1,000▼ $2,000
Total Assets$458,123$592,736▲ $134,613
Liabilities
Deferred Revenue$28,074$51,550▲ $23,476
Accounts Payable and Accrued Expenses$38,267$37,753▼ $514
Total Liabilities$66,341$89,303▲ $22,962
Net Assets / Fund Balance
Unrestricted Net Assets$391,782$503,433▲ $111,651
Total Net Assets Fund Balance$391,782$503,433▲ $111,651
Total Liabilities and Net Assets / Fund Balance$458,123$592,736▲ $134,613

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,628$9,545$13,173
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Robin BozekExecutive Di$78,000$15,431$93,431

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$51,370
Program Service Revenue
$435,290
Investment Income
$0
Other Revenue
$0
All Other Contributions
$25,680
Change in Net Assets
$111,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$191,089
Other Expenses$183,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$79,416$14,015-$93,431
Conferences and Meetings$83,669$9,296-$92,965
Other Salaries and Wages$42,685$7,533-$50,218
Payroll Taxes$40,324$7,116-$47,440
Travel$24,316--$24,316
Fees for Services Other$856$20,546-$21,402
Occupancy$15,300$2,700-$18,000
Office Expenses$8,457$2,425-$10,882
Information Technology$4,674$825-$5,499
Insurance$2,739$522-$3,261
Other Expenses$990$110-$1,100
Depreciation Depletion-$814-$814
All Other Expenses$24$6-$30
Total Functional Expenses$308,650$66,359$0$375,009
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
2019-06-25

Organization Details

Principal Officer
Robin Bozek
Formed
1988
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
4
Volunteers
19

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 477 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/ProgramServiceRevenueGrp/Desc0EDUCATION AND TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0237920
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1197370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237920
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1197370
IRS990/ProgSrvcAccomActy2Grp/Desc0MICHIGAN EARLY LEARNING - BUILDING ADVOCACY OF PARENTS AND CAREGIVERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052471
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt078948
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF, AND HEAD START PARENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0175930
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0237920
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF, AND HEAD START PARENTS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0200310
IRS990/PYOtherRevenueAmt0129
IRS990/PYProgramServiceRevenueAmt0446727
IRS990/PYRevenuesLessExpensesAmt085288
IRS990/PYSalariesCompEmpBnftPaidAmt0178258
IRS990/PYTotalExpensesAmt0378568
IRS990/PYTotalRevenueAmt0463856
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0111651
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0118422
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt051370
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt048480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt021600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt024701
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0163151
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0547
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0832
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0609
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01988
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0435290
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0446727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0403780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0379049
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0300021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01964867
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0129
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt04038
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0155
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0471
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt04793
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0547
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0832
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0609
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01988
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96020
IRS990ScheduleA/PublicSupportPY509Pct00.95200
IRS990ScheduleA/PublicSupportTotal509Amt02049861
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt013015
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt09055
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt08610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt028610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt023660
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt082950
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt013015
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt09055
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt08610
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt028610
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt023660
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt082950
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0486660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0463856
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0456298
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0400804
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0325193
IRS990ScheduleA/Total509Grp/TotalAmt02132811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0486660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0463856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0456845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0401636
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0325802
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02134799
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesAmt012000
IRS990ScheduleC/OtherActivitiesInd0true
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/TotalLobbyingExpendituresAmt012000
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03628
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013173
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03628
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF, AND HEAD START PARENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WILL BE PRESENTED TO THE FULL BOARD AT THE SEPTEMBER MEETING AND WILL BE REVIEWED AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS CONFLICTS AS THEY BECOME AWARE AND TAKES ACTION TO RESOLVE THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MEETS AND REVIEWS THE BUDGET, COMPENSATION FOR COMPARABLE POSITIONS AND STAFF PERFORMANCE AND THEN DETERMINES SALARIES AND OTHER COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SAME AS ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPIES OF GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE MICHIGAN HEAD START ASSOCIATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

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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