Civic Intelligence

Aepc

990 • Fiscal year 2024 • EIN 38-3243684

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 07, 2025

PO Box 1416Birmingham, MI 48012

(248) 792-2187

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

10%

Higher net margin than 57% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$172,114

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 37.2% of source-year revenue.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

53rd percentile

6.3%

Faster asset growth than 53% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

2.7%

Faster revenue growth than 35% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,462,749

Up $146,356 (+6.3%) from 2023

Net Assets

Up

$2,462,749

Up $146,356 (+6.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$463,151

Up $12,309 (+2.7%) from 2023

Expenses

Up

$415,799

Up $4,732 (+1.2%) from 2023

Net Income

Up

$47,352

Up $7,577 (+19%) from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $509,122Liabilities 2010: $1,591Net Assets 2010: $507,5312010Assets 2011: $548,092Liabilities 2011: $0Net Assets 2011: $548,0922011Assets 2012: $663,445Liabilities 2012: $0Net Assets 2012: $663,4452012Assets 2013: $760,099Liabilities 2013: $0Net Assets 2013: $760,0992013Assets 2014: $919,016Liabilities 2014: $0Net Assets 2014: $919,0162014Assets 2015: $1,161,855Liabilities 2015: $0Net Assets 2015: $1,161,8552015Assets 2016: $1,351,374Liabilities 2016: $0Net Assets 2016: $1,351,3742016Assets 2017: $1,616,766Liabilities 2017: $0Net Assets 2017: $1,616,7662017Assets 2018: $1,589,562Liabilities 2018: $0Net Assets 2018: $1,589,5622018Assets 2019: $2,042,708Liabilities 2019: $0Net Assets 2019: $2,042,7082019Assets 2020: $2,293,346Liabilities 2020: $0Net Assets 2020: $2,293,3462020Assets 2021: $2,431,624Liabilities 2021: $0Net Assets 2021: $2,431,6242021Assets 2022: $2,131,338Liabilities 2022: $0Net Assets 2022: $2,131,3382022Assets 2023: $2,316,393Liabilities 2023: $0Net Assets 2023: $2,316,3932023Assets 2024: $2,462,749Liabilities 2024: $0Net Assets 2024: $2,462,7492024

Highlighted filing

2024

Assets$2,462,749
Liabilities$0
Net Assets$2,462,749

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $235,413Expenses 2010: $300,841Net Income 2010: -$65,4282010Expenses 2011: $222,2482011Revenue 2012: $267,148Expenses 2012: $151,169Net Income 2012: $115,9792012Revenue 2013: $320,470Expenses 2013: $229,865Net Income 2013: $90,6052013Revenue 2014: $470,947Expenses 2014: $320,120Net Income 2014: $150,8272014Revenue 2015: $535,785Expenses 2015: $274,406Net Income 2015: $261,3792015Revenue 2016: $488,160Expenses 2016: $306,750Net Income 2016: $181,4102016Revenue 2017: $528,021Expenses 2017: $372,594Net Income 2017: $155,4272017Revenue 2018: $424,861Expenses 2018: $361,648Net Income 2018: $63,2132018Revenue 2019: $660,281Expenses 2019: $352,375Net Income 2019: $307,9062019Revenue 2020: $513,193Expenses 2020: $355,759Net Income 2020: $157,4342020Revenue 2021: $468,343Expenses 2021: $406,946Net Income 2021: $61,3972021Revenue 2022: $369,055Expenses 2022: $408,910Net Income 2022: -$39,8552022Revenue 2023: $450,842Expenses 2023: $411,067Net Income 2023: $39,7752023Revenue 2024: $463,151Expenses 2024: $415,799Net Income 2024: $47,3522024

Highlighted filing

2024

Revenue$463,151
Expenses$415,799
Net Income$47,352
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$463,930
Mission and Program Overview

Mission

Enhance the quality of medical care and control the cost of health benefits provided to workers and their families under collective bargaining agreements.

Improve health care provided to union workers and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,189,088$2,348,101▲ $159,013
Cash and Non-Interest-Bearing Accounts$69,847$83,426▲ $13,579
Savings and Temporary Cash Investments$57,458$31,222▼ $26,236
Total Assets$2,316,393$2,462,749▲ $146,356
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,316,393$2,462,749▲ $146,356
Total Net Assets Fund Balance$2,316,393$2,462,749▲ $146,356
Total Liabilities and Net Assets / Fund Balance$2,316,393$2,462,749▲ $146,356
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Suzanne DanielsPresidentFT$130,163$41,951$172,114

Board Members and Trustees

NameTitle
Tim OchalekChairman
Heather CarmanAt-large Director
Aaron PistorDirector
Curt McgloneDirector
Daniela JanceskiDirector
Diane PizzoDirector
Gary PetroniDirector
James ShawDirector
Jeremiah GrossDirector
Kyle StallmanDirector
Mary Lou MoreyDirector
Melissa BakerDirector
Miikelle MitchellDirector
Phillip MooreDirector
Rick IsaacsonDirector
Sherrian GreenwoodDirector
Steven KaplanDirector
Johnny MicklesSecretary Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Remedy AnalyticsConsulting ServicesPO BOX 630, New Canaan, CT 06840$133,416
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$376,930
Investment Income
$86,221
Other Revenue
$0
Change in Net Assets
$47,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,157
Salaries, Compensation, and Employee Benefits$183,642
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---$172,114
Fees for Services Other---$158,581
Advertising---$31,459
Fees for Service Investment Mgmnt Fees---$12,447
Payroll Taxes---$11,528
Office Expenses---$11,437
Fees for Services Accounting---$11,182
Insurance---$3,608
Other Expenses---$500
Conferences and Meetings---$182
Total Functional Expenses$0$0$0$415,799
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the president and legal counsel. The form 990 is also provided to board for review, but not formally reviewed during a board of directors meeting.

Form 990, Part VI, Section B, Line 15A

Compensation for president is approved by board of directors after review of comparability data and contemporaneous substantiation of deliberation and decision. The last approved employment agreement was effective 2018.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Aepc
EIN
38-3243684
Phone
2487922187
Address
PO BOX 1416, BIRMINGHAM, MI 48012

Signing Officer

Name
Suzanne Daniels Phd
Title
President
Phone
2487922187
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Daniels Phd
Formed
1995
Legal Domicile
Mi
Voting Board Members
18
Independent Board Members
18
Employees
1
Volunteers
18

Preparer

Firm
Plante & Moran Pllc
Address
250 S HIGH ST SUITE 100, COLUMBUS, OH 43215
Preparer
Amy Ciminello
Phone
6148493000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Pharmacy benefit consulting fees 158,581.

Raw XML AppendixShowing 400 of 408 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/NoDonorRestrictionNetAssetsGrp/EOYAmt02462749
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt011437
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1NATIONAL LABOR ALLIANCE
IRS990/OtherExpensesGrp/TotalAmt02761
IRS990/OtherExpensesGrp/TotalAmt1500
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt011528
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SUZANNE DANIELS PHD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM PARTICIPATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0376930
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0376930
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt076592
IRS990/PYOtherExpensesAmt0223624
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0374250
IRS990/PYRevenuesLessExpensesAmt039775
IRS990/PYSalariesCompEmpBnftPaidAmt0187443
IRS990/PYTotalExpensesAmt0411067
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0450842
IRS990/ReconcilationRevenueExpnssAmt047352
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057458
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031222
IRS990/ScheduleBRequiredInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06935
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt020000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SUZANNE DANIELS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0172114
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) WAS SET UP TO PROVIDE ADDITIONAL DEFERRED RETIREMENT INCOME. THIS PLAN IS FUNDED BY AEPC AND VESTS WITH SERVICE. AEPC MADE CONTRIBUTIONS TO NONQUALIFIED RETIREMENT PLANS FOR THE FOLLOWING INDIVIDUAL: SUZANNE DANIELS: $15,016
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 4B:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE PRESIDENT AND LEGAL COUNSEL. THE FORM 990 IS ALSO PROVIDED TO BOARD FOR REVIEW, BUT NOT FORMALLY REVIEWED DURING A BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR PRESIDENT IS APPROVED BY BOARD OF DIRECTORS AFTER REVIEW OF COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF DELIBERATION AND DECISION. THE LAST APPROVED EMPLOYMENT AGREEMENT WAS EFFECTIVE 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PHARMACY BENEFIT CONSULTING FEES 158,581.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02316393
IRS990/TotalAssetsEOYAmt02462749
IRS990/TotalAssetsGrp/BOYAmt02316393
IRS990/TotalAssetsGrp/EOYAmt02462749
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0415799
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02316393
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02462749
IRS990/TotalOtherCompensationAmt021951
IRS990/TotalProgramServiceRevenueAmt0376930
IRS990/TotalReportableCompFromOrgAmt0150163
IRS990/TotalRevenueGrp/ExclusionAmt086221
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0376930
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0463151
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt018
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02462749
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1416
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048012
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SUZANNE DANIELS PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02487922187
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AEPC
ReturnHeader/Filer/BusinessNameControlTxt0AEPC
ReturnHeader/Filer/EIN0383243684
ReturnHeader/Filer/PhoneNum02487922187
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1416
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048012
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331498605
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PLANTE & MORAN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0250 S HIGH ST SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043215

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.00$2.46$0.46$0.42$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.00$2.32$0.45$0.41$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.00$2.13$0.37$0.41$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.00$2.43$0.47$0.41$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$0.00$2.29$0.51$0.36$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.00$2.04$0.66$0.35$0.31
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.00$1.59$0.42$0.36$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$0.53$0.37$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.00$1.35$0.49$0.31$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.16$0.54$0.27$0.26
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.47$0.32$0.15
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.76$0.00$0.76$0.32$0.23$0.09
2012Summary only. Only limited summary data is available for this year.$0.66$0.00$0.66$0.27$0.15$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.22
2010Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$0.24$0.30$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)5 • $1M-$5M nonprofits