Civic Intelligence

National Hospitality Institute

EIN 38-3268292 • 501(c)3 • Lansing, MI

Profile

To provide education and training for all employees of licensed beverage establishments on proper techniques of alcohol management (tamm).

101 S Washington Square 800Lansing, MI 48933

www.tamusa.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

69th percentile

0.01x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

5.5%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$272,797

Up $34,043 (+14%) from 2024

Liabilities

Flat

$3,200

Flat from 2024

Net Assets

Up

$269,597

Up $34,043 (+14%) from 2024

Revenue

Up

$315,086

Up $16,299 (+5.5%) from 2024

Expenses

Up

$281,043

Up $32,040 (+13%) from 2024

Net Income

Down

$34,043

Down $15,741 (-32%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $89,959Liabilities 2011: $19,551Net Assets 2011: $70,4082011Assets 2012: $73,373Liabilities 2012: $13,025Net Assets 2012: $60,3482012Assets 2013: $66,569Liabilities 2013: $7,623Net Assets 2013: $58,9462013Assets 2014: $53,248Liabilities 2014: $20,200Net Assets 2014: $33,0482014Assets 2015: $59,137Liabilities 2015: $36,000Net Assets 2015: $23,1372015Assets 2016: $69,005Liabilities 2016: $43,300Net Assets 2016: $25,7052016Assets 2017: $49,414Liabilities 2017: $44,249Net Assets 2017: $5,1652017Assets 2018: $60,678Liabilities 2018: $45,187Net Assets 2018: $15,4912018Assets 2019: $84,722Liabilities 2019: $3,200Net Assets 2019: $81,5222019Assets 2020: $182,779Liabilities 2020: $183,196Net Assets 2020: -$4172020Assets 2021: $268,294Liabilities 2021: $281,810Net Assets 2021: -$13,5162021Assets 2022: $215,348Liabilities 2022: $114,675Net Assets 2022: $100,6732022Assets 2023: $211,370Liabilities 2023: $25,600Net Assets 2023: $185,7702023Assets 2024: $238,754Liabilities 2024: $3,200Net Assets 2024: $235,5542024Assets 2025: $272,797Liabilities 2025: $3,200Net Assets 2025: $269,5972025

Highlighted filing

2025

Assets$272,797
Liabilities$3,200
Net Assets$269,597

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $368,386Expenses 2011: $371,898Net Income 2011: -$3,5122011Revenue 2012: $351,184Expenses 2012: $361,244Net Income 2012: -$10,0602012Revenue 2013: $346,187Expenses 2013: $347,589Net Income 2013: -$1,4022013Revenue 2014: $347,929Expenses 2014: $373,827Net Income 2014: -$25,8982014Revenue 2015: $320,496Expenses 2015: $330,407Net Income 2015: -$9,9112015Revenue 2016: $349,733Expenses 2016: $347,165Net Income 2016: $2,5682016Revenue 2017: $282,221Expenses 2017: $302,761Net Income 2017: -$20,5402017Revenue 2018: $261,266Expenses 2018: $250,940Net Income 2018: $10,3262018Revenue 2019: $346,567Expenses 2019: $280,536Net Income 2019: $66,0312019Revenue 2020: $205,025Expenses 2020: $286,964Net Income 2020: -$81,9392020Revenue 2021: $171,947Expenses 2021: $185,046Net Income 2021: -$13,0992021Revenue 2022: $282,538Expenses 2022: $168,349Net Income 2022: $114,1892022Revenue 2023: $305,713Expenses 2023: $210,616Net Income 2023: $95,0972023Revenue 2024: $298,787Expenses 2024: $249,003Net Income 2024: $49,7842024Revenue 2025: $315,086Expenses 2025: $281,043Net Income 2025: $34,0432025

Highlighted filing

2025

Revenue$315,086
Expenses$281,043
Net Income$34,043

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.73$0.03$2.70$3.15$2.81$0.34
2024Detailed filing. Detailed filing data is available for this year.$2.39$0.03$2.36$2.99$2.49$0.50
2023Detailed filing. Detailed filing data is available for this year.$2.11$0.26$1.86$3.06$2.11$0.95
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$1.15$1.01$2.83$1.68$1.14
2021Detailed filing. Detailed filing data is available for this year.$2.68$2.82$0.14$1.72$1.85$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.83$1.83$0.00$2.05$2.87$0.82
2019Detailed filing. Detailed filing data is available for this year.$0.85$0.03$0.82$3.47$2.81$0.66
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.45$0.15$2.61$2.51$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.44$0.05$2.82$3.03$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.43$0.26$3.50$3.47$0.03
2015Summary only. Only limited summary data is available for this year.$0.59$0.36$0.23$3.20$3.30$0.10
2014Summary only. Only limited summary data is available for this year.$0.53$0.20$0.33$3.48$3.74$0.26
2013Summary only. Only limited summary data is available for this year.$0.67$0.08$0.59$3.46$3.48$0.01
2012Summary only. Only limited summary data is available for this year.$0.73$0.13$0.60$3.51$3.61$0.10
2011Summary only. Only limited summary data is available for this year.$0.90$0.20$0.70$3.68$3.72$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 9, 2026
Return Version
2024v5.5
Gross Receipts
$315,086
Mission and Program Overview

Mission

To provide education and training for all employees of licensed beverage establishments on proper techniques of alcohol management (tam).

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$98,496$125,792▲ $27,296
Savings and Temporary Cash Investments$100,000$104,235▲ $4,235
Accounts Receivable$31,186$33,698▲ $2,512
Prepaid Expenses and Deferred Charges$2,023$2,023→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$238,754$272,797▲ $34,043
Other Assets Total$7,049$7,049→ $0
Liabilities
Deferred Revenue$3,200$3,200→ $0
Total Liabilities$3,200$3,200→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$235,554$269,597▲ $34,043
Total Net Assets Fund Balance$235,554$269,597▲ $34,043
Total Liabilities and Net Assets / Fund Balance$238,754$272,797▲ $34,043

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$29,744$29,744
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gerald SmithPresident
Scott T EllisExecutive VP
Marji CheadleSecretary
Richard RobersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$310,851
Investment Income
$4,235
Other Revenue
$0
Change in Net Assets
$34,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$281,043
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$69,993--$69,993
Fees for Services Other$53,989$13,497-$67,486
Advertising$42,753--$42,753
Office Expenses$34,114--$34,114
Occupancy$18,589--$18,589
Information Technology$17,626--$17,626
Travel$9,992--$9,992
Fees for Services Legal$5,443--$5,443
Other Expenses$4,874--$4,874
Fees for Services Accounting$2,024$506-$2,530
Conferences and Meetings$795--$795
Total Functional Expenses$267,040$14,003$0$281,043
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Entity Owned by Scott Ellis, Executive VpConsulting ServicesNo$48,000
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
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
No
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, Part VI, Section B, Line 11B

Organization's process to review form 990 the return is reviewed by the executive vice president and his assistant prior to filing. The board is advised at their next regular meeting that the return has been filed and the details are made available for their review.

Form 990, Part VI, Section B, Line 12C

All board members and officers are required to review and sign a conflictof interest policy each year.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
National Hospitality Institute
EIN
38-3268292
Phone
5173749611
Address
101 S WASHINGTON SQUARE 800, LANSING, MI 48933
Doing Business As
Techniques of Alcohol Management - Michigan

Signing Officer

Name
Scott Ellis
Title
Executive VP
Phone
5173749611
Signed
2026-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Ellis
Formed
1996
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
4

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Amber Rathbun CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor: program service expenses 15,189. Management and general expenses 3,797. Fundraising expenses 0. Total expenses 18,986. Other professional fees: program service expenses 38,800. Management and general expenses 9,700. Fundraising expenses 0. Total expenses 48,500.

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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/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0282538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0171947
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01374071
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029744
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029744
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ELLIS & ASSOCIATES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY OWNED BY SCOTT ELLIS, EXECUTIVE VP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt048000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONSULTING SERVICES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE RETURN IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND HIS ASSISTANT PRIOR TO FILING. THE BOARD IS ADVISED AT THEIR NEXT REGULAR MEETING THAT THE RETURN HAS BEEN FILED AND THE DETAILS ARE MADE AVAILABLE FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICTOF INTEREST POLICY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR: PROGRAM SERVICE EXPENSES 15,189. MANAGEMENT AND GENERAL EXPENSES 3,797. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,986. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 38,800. MANAGEMENT AND GENERAL EXPENSES 9,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MICHIGAN LICENSED BEVERAGE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0380831018
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATE THE PUBLIC AND MEMBERSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0101 S WASHINGTON SQUARE STE 800
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LANSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048933
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0238754
IRS990/TotalAssetsEOYAmt0272797
IRS990/TotalAssetsGrp/BOYAmt0238754
IRS990/TotalAssetsGrp/EOYAmt0272797
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014003
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267040
IRS990/TotalFunctionalExpensesGrp/TotalAmt0281043
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03200
IRS990/TotalLiabilitiesEOYAmt03200
IRS990/TotalLiabilitiesGrp/BOYAmt03200
IRS990/TotalLiabilitiesGrp/EOYAmt03200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0235554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0269597
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0267040
IRS990/TotalProgramServiceRevenueAmt0310851
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04235
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0310851
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0315086
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0238754
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272797
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt09992
IRS990/TravelGrp/TotalAmt09992
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 S WASHINGTON SQUARE 800
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048933
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.TAMUSA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT ELLIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE VP
ReturnHeader/BusinessOfficerGrp/PhoneNum05173749611
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL HOSPITALITY INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0383268292
ReturnHeader/Filer/PhoneNum05173749611
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 S WASHINGTON SQUARE 800
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048933
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMBER RATHBUN CPA
ReturnHeader/ReturnTs02026-02-11T07:27:33-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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