Civic Intelligence

Michigan Appellete Bench Bar Conference Foundation

EIN 38-3213534 • 501(c)3 • Detroit, MI

Profile

Triennial conference to further educate the legal community about the court system.

211 West Fort St 1400Detroit, MI 48226

n/A

Siviq Scores

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

Liabilities / Assets

91st percentile

0.81x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

24th percentile

-36%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$49,208

Down $27,303 (-36%) from 2023

Liabilities

Flat

$40,000

Flat from 2023

Net Assets

Down

$9,208

Down $27,303 (-75%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $2,119 (-100%) from 2023

Expenses

Up

$27,303

Up $14,415 (+112%) from 2023

Net Income

Down

-$27,303

Down $16,534 (-154%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$150K$100K$50K$0Assets 2010: $94,038Liabilities 2010: $0Net Assets 2010: $94,0382010Assets 2011: $89,954Liabilities 2011: $0Net Assets 2011: $89,9542011Assets 2012: $104,341Liabilities 2012: $0Net Assets 2012: $104,3412012Assets 2013: $100,516Liabilities 2013: $0Net Assets 2013: $100,5162013Assets 2014: $113,690Liabilities 2014: $0Net Assets 2014: $113,6902014Assets 2015: $99,589Liabilities 2015: $0Net Assets 2015: $99,5892015Assets 2016: $76,644Liabilities 2016: $0Net Assets 2016: $76,6442016Assets 2017: $95,067Liabilities 2017: $0Net Assets 2017: $95,0672017Assets 2018: $107,649Liabilities 2018: $39,138Net Assets 2018: $68,5112018Assets 2019: $50,912Liabilities 2019: $0Net Assets 2019: $50,9122019Assets 2020: $73,293Liabilities 2020: $30,000Net Assets 2020: $43,2932020Assets 2021: $89,697Liabilities 2021: $0Net Assets 2021: $89,6972021Assets 2022: $47,280Liabilities 2022: $0Net Assets 2022: $47,2802022Assets 2023: $76,511Liabilities 2023: $40,000Net Assets 2023: $36,5112023Assets 2024: $49,208Liabilities 2024: $40,000Net Assets 2024: $9,2082024

Highlighted filing

2024

Assets$49,208
Liabilities$40,000
Net Assets$9,208
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $111,810Expenses 2010: $72,678Net Income 2010: $39,1322010Revenue 2011: $0Expenses 2011: $4,084Net Income 2011: -$4,0842011Revenue 2012: $27,000Expenses 2012: $12,613Net Income 2012: $14,3872012Revenue 2013: $106,450Expenses 2013: $110,275Net Income 2013: -$3,8252013Revenue 2014: $20,687Expenses 2014: $7,513Net Income 2014: $13,1742014Revenue 2015: $12,800Expenses 2015: $26,901Net Income 2015: -$14,1012015Revenue 2016: $115,551Expenses 2016: $138,496Net Income 2016: -$22,9452016Revenue 2017: $26,605Expenses 2017: $8,182Net Income 2017: $18,4232017Revenue 2018: $1,703Expenses 2018: $28,259Net Income 2018: -$26,5562018Revenue 2019: $136,298Expenses 2019: $153,897Net Income 2019: -$17,5992019Revenue 2020: $4,906Expenses 2020: $12,525Net Income 2020: -$7,6192020Revenue 2021: $81,605Expenses 2021: $35,201Net Income 2021: $46,4042021Revenue 2022: $110,957Expenses 2022: $153,374Net Income 2022: -$42,4172022Revenue 2023: $2,119Expenses 2023: $12,888Net Income 2023: -$10,7692023Revenue 2024: $0Expenses 2024: $27,303Net Income 2024: -$27,3032024

Highlighted filing

2024

Revenue$0
Expenses$27,303
Net Income-$27,303
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$49,208
Liabilities
$40,000
Net assets
$9,208
Revenue
$0
Expenses
$27,303
Net income
-$27,303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.40$0.09$0.00$0.27$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.77$0.40$0.37$0.02$0.13$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$1.11$1.53$0.42
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.82$0.35$0.46
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.30$0.43$0.05$0.13$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$1.36$1.54$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.08$0.39$0.69$0.02$0.28$0.27
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.27$0.08$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$1.16$1.38$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.13$0.27$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.21$0.08$0.13
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.06$1.10$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.04$0.27$0.13$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.00$0.04$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$1.12$0.73$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

Biennial conference to further educate the legal community about the court system.

Triennial conference to further educate the legal community about the court system.

Program Services

DescriptionGrantsExpenses
TRIENNIAL CONFERENCE TO FURTHER EDUCATE THE LEGAL COMMUNITY ABOUT THE COURT SYSTEM.$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHIL DEROSIERCo-ChairPT$0--
TIMOTHY DIEMERTreasurerPT$0--
BETH WITTMANNSecretary-$0--
MATTHEW NELSONCo-ChairPT$0--
Filing and Contact Details

Filer

Filer Name
Michigan Appellate Bench Bar
EIN
38-3213534
Phone
3139651900
Address
211 WEST FORT ST 1400, DETROIT, MI 48226

Signing Officer

Name
Timothy Diemer
Title
Treasurer
Phone
3139651900
Signed
2025-04-30
Discuss with paid preparer
Yes

Preparer

Firm
Blue & Co LLC
Address
30800 TELEGRAPH RD SUITE 2800, BINGHAM FARMS, MI 48025
Preparer
Jason L Pivoz
Phone
2486422803
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bench bar conference prep. Amount: 3,000. Description: office expenses. Amount: 22,805. Description: investment fees. Amount: 106. Description: annual filing fee. Amount: 20. Total to form 990-ez, line 16: 25,931.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: deposits. Beg. Of year amount: 1,000. End of year amount: 1,000.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: deposits for bench bar conference. Beg. Of year amount: 40,000. End of year amount: 40,000.”

Raw XML Appendix146 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0TIMOTHY DIEMER
IRS990EZ/BooksInCareOfDetail/PhoneNum03139651900
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0211 WEST FORT ST SUITE 1400
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048226
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075511
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt048208
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-27303
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01372
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt076511
IRS990EZ/Form990TotalAssetsGrp/EOYAmt049208
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt036511
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09208
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt036511
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09208
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHIL DEROSIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TIMOTHY DIEMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BETH WITTMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MATTHEW NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CO-CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CO-CHAIR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01000
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt025931
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TRIENNIAL CONFERENCE TO FURTHER EDUCATE THE LEGAL COMMUNITY ABOUT THE COURT SYSTEM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRIENNIAL CONFERENCE TO FURTHER EDUCATE THE LEGAL COMMUNITY ABOUT THE COURT SYSTEM.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt040000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt040000
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt027303
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0110957
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt077835
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0188792
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0188792
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0110957
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt077835
IRS990ScheduleA/Total509Grp/TotalAmt0188792
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0110957
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt077835
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0188792
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: BENCH BAR CONFERENCE PREP. AMOUNT: 3,000. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 22,805. DESCRIPTION: INVESTMENT FEES. AMOUNT: 106. DESCRIPTION: ANNUAL FILING FEE. AMOUNT: 20. TOTAL TO FORM 990-EZ, LINE 16: 25,931.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPOSITS. BEG. OF YEAR AMOUNT: 1,000. END OF YEAR AMOUNT: 1,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DEPOSITS FOR BENCH BAR CONFERENCE. BEG. OF YEAR AMOUNT: 40,000. END OF YEAR AMOUNT: 40,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY DIEMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03139651900
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN APPELLATE BENCH BAR
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0383213534
ReturnHeader/Filer/PhoneNum03139651900
ReturnHeader/Filer/USAddress/AddressLine1Txt0211 WEST FORT ST 1400
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048226
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351178661
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLUE & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt030800 TELEGRAPH RD SUITE 2800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BINGHAM FARMS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048025
ReturnHeader/PreparerPersonGrp/PhoneNum02486422803
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON L PIVOZ
ReturnHeader/ReturnTs02025-05-14T13:43:18-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.