Civic Intelligence

Active Living for All

990 • Fiscal year 2022 • EIN 38-3089589

Oct 01, 2021 to Sep 30, 2022 • Filed on Jan 08, 2024

201 Hillside CourtEast Lansing, MI 48823

(517) 372-6671

Siviq Scores

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

Liabilities / Assets

85th percentile

0.22x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

13th percentile

-37%

Higher net margin than 13% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$18,027

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

7th percentile

-61%

Faster asset growth than 7% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-50%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$55,585

Down $88,719 (-61%) from 2021

Net Assets

Down

$43,490

Down $94,707 (-69%) from 2021

Liabilities

Up

$12,095

Up $5,988 (+98%) from 2021

Revenue

Down

$287,172

Down $291,989 (-50%) from 2021

Expenses

Down

$393,293

Down $20,380 (-4.9%) from 2021

Net Income

Down

-$106,121

Down $271,609 (-164%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $181,688Liabilities 2010: $19,004Net Assets 2010: $162,6842010Assets 2011: $151,833Liabilities 2011: $22,189Net Assets 2011: $129,6442011Assets 2012: $119,268Liabilities 2012: $35,982Net Assets 2012: $83,2862012Assets 2013: $176,074Liabilities 2013: $42,464Net Assets 2013: $133,6102013Assets 2014: $216,966Liabilities 2014: $43,506Net Assets 2014: $173,4602014Assets 2015: $182,908Liabilities 2015: $34,285Net Assets 2015: $148,6232015Assets 2016: $260,285Liabilities 2016: $114,978Net Assets 2016: $145,3072016Assets 2017: $222,821Liabilities 2017: $85,790Net Assets 2017: $137,0312017Assets 2018: $159,702Liabilities 2018: $77,418Net Assets 2018: $82,2842018Assets 2019: $122,119Liabilities 2019: $24,853Net Assets 2019: $97,2662019Assets 2020: $68,640Liabilities 2020: $95,931Net Assets 2020: -$27,2912020Assets 2021: $144,304Liabilities 2021: $6,107Net Assets 2021: $138,1972021Assets 2022: $55,585Liabilities 2022: $12,095Net Assets 2022: $43,4902022

Highlighted filing

2022

Assets$55,585
Liabilities$12,095
Net Assets$43,490

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $607,1692010Revenue 2011: $660,817Expenses 2011: $693,857Net Income 2011: -$33,0402011Expenses 2012: $755,9562012Revenue 2013: $1,062,166Expenses 2013: $1,011,842Net Income 2013: $50,3242013Revenue 2014: $1,039,789Expenses 2014: $999,939Net Income 2014: $39,8502014Revenue 2015: $970,514Expenses 2015: $1,006,854Net Income 2015: -$36,3402015Revenue 2016: $963,655Expenses 2016: $961,018Net Income 2016: $2,6372016Revenue 2017: $938,368Expenses 2017: $924,145Net Income 2017: $14,2232017Revenue 2018: $728,701Expenses 2018: $783,448Net Income 2018: -$54,7472018Revenue 2019: $590,188Expenses 2019: $522,814Net Income 2019: $67,3742019Revenue 2020: $413,273Expenses 2020: $518,205Net Income 2020: -$104,9322020Revenue 2021: $579,161Expenses 2021: $413,673Net Income 2021: $165,4882021Revenue 2022: $287,172Expenses 2022: $393,293Net Income 2022: -$106,1212022

Highlighted filing

2022

Revenue$287,172
Expenses$393,293
Net Income-$106,121
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jan 8, 2024
Return Version
2021v4.0
Gross Receipts
$287,172
Mission and Program Overview

Mission

To provide respite care, information, and other supportive services for families caring for children and/or adults with disabilities or age related conditions.

To preserve the quality of life for family members of those affected by life-altering conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$22,675$31,495▲ $8,820
Cash and Non-Interest-Bearing Accounts$112,686$16,041▼ $96,645
Land, Buildings, and Equipment, Net$8,943$8,049▼ $894
Total Assets$144,304$55,585▼ $88,719
Liabilities
Accounts Payable and Accrued Expenses$6,107$12,095▲ $5,988
Total Liabilities$6,107$12,095▲ $5,988
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,197$43,490▼ $94,707
Total Net Assets Fund Balance$138,197$43,490▼ $94,707
Total Liabilities and Net Assets / Fund Balance$144,304$55,585▼ $88,719

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,049$5,364$13,413
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Yvonne FleenerExecutive DiFT$18,027$18,027

Board Members and Trustees

NameTitle
Vicki RakowskiChair
Beth RussellDirector
Cheryl GoodmanDirector
Jane BeaudoinDirector
Jennifer PutmonDirector
Lori StromDirector
Nicole DiltsDirector
Richard HerroldDirector
Tim AdamsDirector
John PattersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$85,386
Program Service Revenue
$195,664
Investment Income
$32
Other Revenue
$6,090
Change in Net Assets
$-106,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,698
Other Expenses$78,446
Total Fundraising Expense$440
Professional Fundraising Fees$149
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$274,167--$274,167
Payroll Taxes$18,833$3,626$45$22,504
Current Officers, Directors, Trustees, and Key Employees$10,222$7,656$149$18,027
Information Technology$8,734$4,685-$13,419
Insurance$269$11,119-$11,388
Conferences and Meetings$6,613$33-$6,646
Fees for Services Accounting-$6,638-$6,638
Office Expenses$930$3,566$97$4,593
Travel$1,941$1,767-$3,708
Advertising$60$2,137-$2,197
All Other Expenses$347$1,648-$1,995
Other Expenses$951$489-$1,440
Depreciation Depletion$894--$894
Fees for Services Professional Fundraising--$149$149
Total Functional Expenses$331,642$61,211$440$393,293
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$149
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The center's 990 is reviewed by management and approved by the board of directors prior to filing with the irs

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

The board directly monitors and reviews compliance with the center's conflict of interest policy on an annual basis.

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

The board of directors performs an annual evaluation for the executive director and the executive director evaluates all other employees. The executive director's compensation is set by a vote of the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Active Living for All
EIN
38-3089589
Phone
5173726671
Address
201 HILLSIDE COURT, EAST LANSING, MI 48823

Signing Officer

Name
Jennifer Putmon
Title
Director
Phone
5173726671
Signed
2024-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicki Rakowski
Formed
1989
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
23
Volunteers
90

Preparer

Firm
Simplified Accounting & Tax Service Inc
Address
1120 KEYSTONE AVE, LANSING, MI 48911-5491
Preparer
Julie L Young CPA
Phone
5178822441
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Software conversion issues 11,414

Financial Statement Notes

Schedule D, Page 3, Part X

The center evaluates all significant tax positions under a more likely than not threshold as required by us generally accepted accounting principles. As of september 30, 2022, the center does not believe that it has taken any tax positions that would require the recording of additional tax liability nor does it beleive that there are any unrealized tax benefits that would require the recording of additional tax liability nor does it believe that there are any unrealized tax would either increase or decrease within the next twelve months. The center's federal tax returns generally remain open for the last three years.

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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0201786
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0287172
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0287172
IRS990ScheduleA/Total509Grp/TotalAmt0287172
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0287172
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0287172
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08049
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05364
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013413
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY US GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF SEPTEMBER 30, 2022, THE CENTER DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ADDITIONAL TAX LIABILITY NOR DOES IT BELEIVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD REQUIRE THE RECORDING OF ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE CENTER'S FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08049
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER'S 990 IS REVIEWED BY MANAGEMENT AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD DIRECTLY MONITORS AND REVIEWS COMPLIANCE WITH THE CENTER'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS PERFORMS AN ANNUAL EVALUATION FOR THE EXECUTIVE DIRECTOR AND THE EXECUTIVE DIRECTOR EVALUATES ALL OTHER EMPLOYEES. THE EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY A VOTE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SOFTWARE CONVERSION ISSUES 11,414
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144304
IRS990/TotalAssetsEOYAmt055585
IRS990/TotalAssetsGrp/BOYAmt0144304
IRS990/TotalAssetsGrp/EOYAmt055585
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085386
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0440
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061211
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0331642
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06107
IRS990/TotalLiabilitiesEOYAmt012095
IRS990/TotalLiabilitiesGrp/BOYAmt06107
IRS990/TotalLiabilitiesGrp/EOYAmt012095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0138197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt043490
IRS990/TotalProgramServiceExpensesAmt0331642
IRS990/TotalProgramServiceRevenueAmt0195664
IRS990/TotalReportableCompFromOrgAmt018027
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0201786
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287172
IRS990/TotalVolunteersCnt090
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144304
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055585
IRS990/TravelGrp/ManagementAndGeneralAmt01767
IRS990/TravelGrp/ProgramServicesAmt01941
IRS990/TravelGrp/TotalAmt03708
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0201 HILLSIDE COURT
IRS990/USAddress/CityNm0EAST LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048823
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.ACTIVELIVINGFORALL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER PUTMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05173726671
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACTIVE LIVING FOR ALL
ReturnHeader/Filer/BusinessNameControlTxt0ACTI
ReturnHeader/Filer/EIN0383089589
ReturnHeader/Filer/PhoneNum05173726671
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 HILLSIDE COURT
ReturnHeader/Filer/USAddress/CityNm0EAST LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048823
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0381812127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIMPLIFIED ACCOUNTING & TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01120 KEYSTONE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489115491
ReturnHeader/PreparerPersonGrp/PhoneNum05178822441
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JULIE L YOUNG CPA
ReturnHeader/ReturnTs02024-01-21T13:21:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNIFER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PUTMON
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2022Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.04$0.29$0.39$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.01$0.14$0.58$0.41$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.10$0.03$0.41$0.52$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.02$0.10$0.59$0.52$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.08$0.08$0.73$0.78$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.09$0.14$0.94$0.92$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.11$0.15$0.96$0.96$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.03$0.15$0.97$1.01$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.17$1.04$1.00$0.04
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.04$0.13$1.06$1.01$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.04$0.08$0.76
2011Summary only. Only limited summary data is available for this year.$0.15$0.02$0.13$0.66$0.69$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.02$0.16$0.61
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits