Civic Intelligence

Assistance League of Southeastern Michigan

EIN 38-3181336 • 501(c)3 • Rochester, MI

Profile

To clothe, feed, educate, and comfort children and adults through community-based programs

Pobox 80932Rochester, MI 48308-0932

www.semich.assistanceleague.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.30x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.68x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

88th percentile

48%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

94th percentile

85%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

74%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,036,173

Up $1,394,779 (+85%) from 2024

Liabilities

Up

$899,026

Up $791,564 (+737%) from 2024

Net Assets

Up

$2,137,147

Up $603,215 (+39%) from 2024

Revenue

Up

$1,317,142

Up $562,266 (+74%) from 2024

Expenses

Up

$690,166

Up $109,709 (+19%) from 2024

Net Income

Up

$626,976

Up $452,557 (+259%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $747,883Liabilities 2013: $34,995Net Assets 2013: $712,8882013Assets 2014: $780,527Liabilities 2014: $51,885Net Assets 2014: $728,6422014Assets 2015: $849,326Liabilities 2015: $42,566Net Assets 2015: $806,7602015Assets 2016: $849,000Liabilities 2016: $40,395Net Assets 2016: $808,6052016Assets 2017: $853,472Liabilities 2017: $55,992Net Assets 2017: $797,4802017Assets 2018: $1,040,632Liabilities 2018: $62,500Net Assets 2018: $978,1322018Assets 2019: $1,074,076Liabilities 2019: $64,778Net Assets 2019: $1,009,2982019Assets 2020: $1,074,269Liabilities 2020: $35,794Net Assets 2020: $1,038,4752020Assets 2021: $1,296,706Liabilities 2021: $62,283Net Assets 2021: $1,234,4232021Assets 2022: $1,322,697Liabilities 2022: $56,882Net Assets 2022: $1,265,8152022Assets 2023: $1,521,786Liabilities 2023: $199,166Net Assets 2023: $1,322,6202023Assets 2024: $1,641,394Liabilities 2024: $107,462Net Assets 2024: $1,533,9322024Assets 2025: $3,036,173Liabilities 2025: $899,026Net Assets 2025: $2,137,1472025

Highlighted filing

2025

Assets$3,036,173
Liabilities$899,026
Net Assets$2,137,147

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2013: $608,371Expenses 2013: $455,123Net Income 2013: $153,2482013Revenue 2014: $383,662Expenses 2014: $367,908Net Income 2014: $15,7542014Revenue 2015: $455,867Expenses 2015: $377,749Net Income 2015: $78,1182015Revenue 2016: $430,395Expenses 2016: $428,550Net Income 2016: $1,8452016Revenue 2017: $517,597Expenses 2017: $528,722Net Income 2017: -$11,1252017Revenue 2018: $673,851Expenses 2018: $493,199Net Income 2018: $180,6522018Revenue 2019: $584,616Expenses 2019: $545,072Net Income 2019: $39,5442019Revenue 2020: $606,471Expenses 2020: $591,753Net Income 2020: $14,7182020Revenue 2021: $505,931Expenses 2021: $430,918Net Income 2021: $75,0132021Revenue 2022: $595,714Expenses 2022: $523,973Net Income 2022: $71,7412022Revenue 2023: $628,972Expenses 2023: $573,495Net Income 2023: $55,4772023Revenue 2024: $754,876Expenses 2024: $580,457Net Income 2024: $174,4192024Revenue 2025: $1,317,142Expenses 2025: $690,166Net Income 2025: $626,9762025

Highlighted filing

2025

Revenue$1,317,142
Expenses$690,166
Net Income$626,976

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.90$2.14$1.32$0.69$0.63
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.11$1.53$0.75$0.58$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.20$1.32$0.63$0.57$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.06$1.27$0.60$0.52$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.06$1.23$0.51$0.43$0.08
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.07$0.04$1.04$0.61$0.59$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.06$1.01$0.58$0.55$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.06$0.98$0.67$0.49$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.06$0.80$0.52$0.53$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.43$0.43$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.04$0.81$0.46$0.38$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.73$0.38$0.37$0.02
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.75$0.03$0.71$0.61$0.46$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,648,335
Mission and Program Overview

Mission

To clothe, feed, educate, and comfort children and adults through community-based programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$53,977$1,477,930▲ $1,423,953
Savings and Temporary Cash Investments$396,582$524,094▲ $127,512
Investments in Publicly Traded Securities$639,705$337,286▼ $302,419
Inventories for Sale or Use$188,165$276,278▲ $88,113
Cash and Non-Interest-Bearing Accounts$267,069$164,070▼ $102,999
Prepaid Expenses and Deferred Charges$39,585$31,101▼ $8,484
Accounts Receivable$911$13,014▲ $12,103
Total Assets$1,641,394$3,036,173▲ $1,394,779
Other Assets Total$55,400$212,400▲ $157,000
Liabilities
Other Liabilities$50,447$765,181▲ $714,734
Accounts Payable and Accrued Expenses$19,132$103,911▲ $84,779
Deferred Revenue$37,883$29,934▼ $7,949
Total Liabilities$107,462$899,026▲ $791,564
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,029,703$1,683,107▲ $653,404
Net Assets With Donor Restrictions$504,229$454,040▼ $50,189
Total Net Assets Fund Balance$1,533,932$2,137,147▲ $603,215
Total Liabilities and Net Assets / Fund Balance$1,641,394$3,036,173▲ $1,394,779

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,477,558$36,129$1,513,687
Equipment$372$25,748$26,120
Other Assets Org$2,167--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$755,053$5,288▲ $22,545$437,557$345,329
2024$632,092$70,254▲ $104,298$51,592$755,052
2023$573,204$51,250▲ $7,638-$632,092
2022$554,017$52,151▼ $25,090$7,874$573,204
2021$340,086$88,750▲ $125,181-$554,017
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen BoykPresident
Nancy DevorePresident-el
Rosemary DirksenRecording Se
Deb CaveTreasurer
Karen GrahamVP Fund Deve
Linda JenkinsVP Marketing
Maureen SchlosserVP Membershi
Daralene LaskowskiVP Philanthr
Colleen BrnabicVP Resource
Margaret SychVP Strategic
Revenue and Support

Revenue Composition

Contributions and Grants
$1,134,299
Program Service Revenue
$0
Investment Income
$20,238
Other Revenue
$162,605
All Other Contributions
$1,110,125
Change in Net Assets
$626,976

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$309,232Cost of Selling Price
Other Non Cash Contri Table1$6,446Fair Market Value
Total Noncash Contributions1$315,678-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,317,142
Total Revenue per Audited Statements
$1,317,142
Total Revenue per Form 990
$1,317,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$650,032
Total Fundraising Expense$168,360
Grants and Similar Amounts Paid$40,134
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$27,126-$113,401$140,527
Depreciation Depletion--$36,472$36,472
Fees for Services Accounting-$35,500-$35,500
Grants to Domestic Orgs$32,030--$32,030
Conferences and Meetings$10,023$604$1,769$12,396
Office Expenses$9,301$2,668-$11,969
Payments to Affiliates-$10,880-$10,880
All Other Expenses$5,069$685$4,337$10,091
Grants to Domestic Individuals$8,104--$8,104
Advertising$3,928$1,542$1,065$6,535
Insurance-$3,819$1,901$5,720
Fees for Service Investment Mgmnt Fees-$4,301-$4,301
Other Expenses$20,494$4,301$9,415$4,301
Total Functional Expenses$456,983$64,823$168,360$690,166

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$690,166
Total Expenses per Audited Statements$690,166
Total Expenses per Form 990$690,166
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rochester Area Neighborhood HouseRochester Hills, MI-Food Pantry$22,030
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$163,389
Fundraising Direct Expenses$50,106
Gaming Gross Income$21,065
Gaming Direct Expenses$20,109
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Misteltoe Marke$150,305$150,305$3,344$146,961
Bordines$13,084$13,084$1,505$11,579
Total Events$163,389$163,389$49,193$114,196
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long-term Debt$547,378
Lease Liability$211,303
Rent Security Deposit$6,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association is organized with members. Membership is open to anyone who wishes to join. New members are recruited through periodic ads in local papers, at special events, and at the organization's thrift store.

Form 990, Page 6, Part VI, Line 7A

The association's nominating committee presents a slate of officer candidates to the general memberhip in march. The slate of officer candidates for board positions is then voted on by a voice-vote of all voting members present at the organizations regular april meeting.

Form 990, Page 6, Part VI, Line 7B

The general membership elects the officers at the annual april election meeting.

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

The form 990 is first reviewed by the finance committee. Upon approval by the finance committee, the form 990 is then reviewed and approved by the board for filing.

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

The organization's vice president of membership distributes conflict of interest forms to the members with their annual membership renewal packet. The conflict of interest form is required to be completed and signed by all new and or renewing members.

Form 990, Page 6, Part VI, Line 19

The organization's form 990 is available for public inspection upon request at the resale connection office.

Filing and Contact Details

Filer

Filer Name
Assistance League of
EIN
38-3181336
Phone
5867815311
Address
POBOX 80932, ROCHESTER, MI 48308-0932

Signing Officer

Name
Nancy Devore
Title
President-elect
Phone
2486560414
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Devore
Formed
1993
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
250

Preparer

Firm
Mattina Kent & Gibbons Pc
Address
1214 N MAIN ST, ROCHESTER, MI 48307
Preparer
John Coombs CPA
Phone
2486019500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization's volunteer base consists of both members and non-members. Volunteers donated approximately 55,587 hours, with an estimated value of 1,933,872, computed using an estimated hourly rate of 34.79 which is based upon the average hourly earnings of nonagricultural workers, as determined by the us department of labor's bureau of labor statistics, plus 15% for estimated fring benefits.

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

One-2-one program - provides personal tutoring for elementary students to help improve reading skills. Link to creative teaching program - provides funding to teachers for special classroom enrichment projects for students. Assistance league pass it forward program - donates useable clothing to an area church for distribution. Nourishing neighbors - provides, in collaboration with the rochester area neighborhood house food pantry to provide nourishing food to children and families. Community connections program - provides the means to fulfill community needs on a one-time or short-term basis. Scholarships - establishes scholarships at local community colleges to support students struggling with difficult life circumstances.

Raw XML AppendixShowing 400 of 579 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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