Civic Intelligence

Michigan Head Start Association

990 • Fiscal year 2019 • EIN 38-3041872

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 14, 2020

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

62nd percentile

0.08x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

69th percentile

0.12x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

88th percentile

$103,492

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

40th percentile

-0.1%

Faster revenue growth than 40% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$662,644

Up $69,908 (+12%) from 2018

Net Assets

Up

$606,341

Up $102,908 (+20%) from 2018

Liabilities

Down

$56,303

Down $33,000 (-37%) from 2018

Revenue

Down

$486,018

Down $642 (-0.1%) from 2018

Expenses

Up

$383,110

Up $8,101 (+2.2%) from 2018

Net Income

Down

$102,908

Down $8,743 (-7.8%) from 2018

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

2019

Assets$662,644
Liabilities$56,303
Net Assets$606,341

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

2019

Revenue$486,018
Expenses$383,110
Net Income$102,908
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 14, 2020
Return Version
2018v3.2
Gross Receipts
$486,018
Mission and Program Overview

Mission

Education and training - head start programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$576,601$645,527▲ $68,926
Accounts Receivable$11,507$12,377▲ $870
Land, Buildings, and Equipment, Net$3,628$2,740▼ $888
Prepaid Expenses and Deferred Charges$1,000$2,000▲ $1,000
Total Assets$592,736$662,644▲ $69,908
Liabilities
Deferred Revenue$51,550$36,985▼ $14,565
Accounts Payable and Accrued Expenses$37,753$19,318▼ $18,435
Total Liabilities$89,303$56,303▼ $33,000
Net Assets / Fund Balance
Unrestricted Net Assets$503,433$606,341▲ $102,908
Total Net Assets Fund Balance$503,433$606,341▲ $102,908
Total Liabilities and Net Assets / Fund Balance$592,736$662,644▲ $69,908

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,740$10,433$13,173
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Robin BozekExecutive Di$92,000$11,492$103,492

Board Members and Trustees

NameTitle
Elizabeth MclainPresident
Candice DaviesDirector
Corey HolcombDirector
Jenna LuomaDirector
Jessica MooreDirector
Jordan ErvinDirector
Kristsen KostielneyDirector
Madonna PrincerDirector
Myra SmeesterDirector
Patricia JansenDirector
Rachel RobertsDirector
Sarah SeeDirector
Taiwan GreenDirector
Tricia GrifkaDirector
Waymond HayesDirector
Genny PriebeSecretary
Alan OmanTreasurer
Kathleen NicosiaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$476,017
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$102,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,422
Salaries, Compensation, and Employee Benefits$169,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$142,370$2,911-$145,281
Current Officers, Directors, Trustees, and Key Employees$87,968$15,524-$103,492
Payroll Taxes$38,734$6,836-$45,570
Fees for Services Other$949$22,773-$23,722
Other Salaries and Wages$17,532$3,094-$20,626
Occupancy$15,300$2,700-$18,000
Information Technology$7,468$1,316-$8,784
Office Expenses$1,782$3,258-$5,040
Insurance$2,791$492-$3,283
Travel$2,700--$2,700
Depreciation Depletion-$888-$888
Other Expenses$1,648$164-$164
Total Functional Expenses$322,536$60,574$0$383,110
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 is presented to the full beard at the september meeting and is 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

Governing documents are available upon request at the michgian headstart 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
2020-08-14

Organization Details

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

Preparer

Firm
The Alg Group
Address
1451 E LANSING DR STE 222, EAST LANSING, MI 48823-7786
Preparer
Aj Gross CPA Ea
Phone
5173510404
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.

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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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IRS990/OtherExpensesGrp/TotalAmt2235
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION AND TRAINING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1196070
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0279947
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1196070
IRS990/ProgSrvcAccomActy2Grp/Desc0MICHIGAN EARLY LEARNING - BUILDING ADVOCACY OF PARENTS AND CAREGIVERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt054831
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt078428
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF AND HEAD START PARENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0183846
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0279947
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF AND HEAD START PARENTS.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt017000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt048480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt021600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0148450
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0547
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0832
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0476018
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0435290
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0446727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0403780
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02140864
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0129
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt04038
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0155
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0832
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt013015
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt09055
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt08610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt028610
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt064290
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt05000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt013015
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt09055
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt08610
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt028610
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0400804
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0463856
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0401636
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02295015
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesAmt012000
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IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/TotalLobbyingExpendituresAmt012000
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02740
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010433
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013173
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02740
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRAININGS - GENERAL TRAINING SESSIONS FOR HEAD START AGENCY DIRECTORS, STAFF AND HEAD START PARENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS PRESENTED TO THE FULL BEARD AT THE SEPTEMBER MEETING AND IS 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/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE MICHGIAN HEADSTART ASSOCIATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B

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