Civic Intelligence

Michigan Ambulatory Surgery Association

EIN 38-3408385 • 501(c)6 • Grand Rapids, MI

Profile

Education of Members and Networking

PO Box 150631Grand Rapids, MI 49515
Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

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

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

7.3%

Higher net margin than 63% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

6.3%

Faster asset growth than 64% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$338,755

Up $20,009 (+6.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$338,755

Up $20,009 (+6.3%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin63rd percentile

Revenue

Up

$274,533

Up $29,439 (+12%) from 2023

Expenses

Up

$254,524

Up $47,511 (+23%) from 2023

Net Income

Down

$20,009

Down $18,072 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$400K$300K$200K$100K$0Assets 2011: $84,454Liabilities 2011: $02011Assets 2012: $76,275Liabilities 2012: $02012Assets 2013: $74,307Liabilities 2013: $02013Assets 2014: $104,167Liabilities 2014: $02014Assets 2015: $139,239Liabilities 2015: $0Net Assets 2015: $139,2392015Assets 2016: $178,417Liabilities 2016: $0Net Assets 2016: $178,4172016Assets 2017: $206,710Liabilities 2017: $0Net Assets 2017: $206,7102017Assets 2018: $220,715Liabilities 2018: $0Net Assets 2018: $220,7152018Assets 2019: $205,472Liabilities 2019: $0Net Assets 2019: $205,4722019Assets 2020: $221,843Liabilities 2020: $0Net Assets 2020: $221,8432020Assets 2021: $230,181Liabilities 2021: $0Net Assets 2021: $230,1812021Assets 2022: $280,665Liabilities 2022: $0Net Assets 2022: $280,6652022Assets 2023: $318,746Liabilities 2023: $0Net Assets 2023: $318,7462023Assets 2024: $338,755Liabilities 2024: $0Net Assets 2024: $338,7552024

Highlighted filing

2024

Assets$338,755
Liabilities$0
Net Assets$338,755
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $152,642Expenses 2011: $131,507Net Income 2011: $21,1352011Revenue 2012: $116,808Expenses 2012: $124,987Net Income 2012: -$8,1792012Revenue 2013: $173,418Expenses 2013: $175,386Net Income 2013: -$1,9682013Revenue 2014: $176,584Expenses 2014: $146,724Net Income 2014: $29,8602014Revenue 2015: $217,528Expenses 2015: $182,456Net Income 2015: $35,0722015Revenue 2016: $196,258Expenses 2016: $157,080Net Income 2016: $39,1782016Revenue 2017: $190,381Expenses 2017: $162,088Net Income 2017: $28,2932017Revenue 2018: $179,515Expenses 2018: $165,510Net Income 2018: $14,0052018Revenue 2019: $208,873Expenses 2019: $224,116Net Income 2019: -$15,2432019Revenue 2020: $142,160Expenses 2020: $125,789Net Income 2020: $16,3712020Revenue 2021: $175,604Expenses 2021: $167,266Net Income 2021: $8,3382021Revenue 2022: $271,742Expenses 2022: $221,258Net Income 2022: $50,4842022Revenue 2023: $245,094Expenses 2023: $207,013Net Income 2023: $38,0812023Revenue 2024: $274,533Expenses 2024: $254,524Net Income 2024: $20,0092024

Highlighted filing

2024

Revenue$274,533
Expenses$254,524
Net Income$20,009
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$338,755
Liabilities
$0
Net assets
$338,755
Revenue
$274,533
Expenses
$254,524
Net income
$20,009
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.00$3.39$2.75$2.55$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.00$3.19$2.45$2.07$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.00$2.81$2.72$2.21$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.00$2.30$1.76$1.67$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$1.42$1.26$0.16
2019Summary only. Only limited summary data is available for this year.$2.05$0.00$2.05$2.09$2.24$0.15
2018Summary only. Only limited summary data is available for this year.$2.21$0.00$2.21$1.80$1.66$0.14
2017Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$1.90$1.62$0.28
2016Summary only. Only limited summary data is available for this year.$1.78$0.00$1.78$1.96$1.57$0.39
2015Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$2.18$1.82$0.35
2014Summary only. Only limited summary data is available for this year.$1.04$0.00$1.77$1.47$0.30
2013Summary only. Only limited summary data is available for this year.$0.74$0.00$1.73$1.75$0.02
2012Summary only. Only limited summary data is available for this year.$0.76$0.00$1.17$1.25$0.08
2011Summary only. Only limited summary data is available for this year.$0.84$0.00$1.53$1.32$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Gross Receipts
$274,533
Mission and Program Overview

Mission

Education of Members and Networking

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$318,746$338,755▲ $20,009
Total Assets$318,746$338,755▲ $20,009
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$318,746$338,755▲ $20,009
Total Net Assets Fund Balance$318,746$338,755▲ $20,009
Total Liabilities and Net Assets / Fund Balance$318,746$338,755▲ $20,009
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Jen VallierImmediate Past President
Jonathan DunfordPresident
Jessica Rodriguez1st Vice President
Raymond Slawski2nd Vice President
Lauren JazwinskiCo Executive Director
Marcella LayExecutive Director
Montana DickersonSecretary
Tricia WollamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200,206
Program Service Revenue
$63,008
Investment Income
$11,269
Other Revenue
$50
Change in Net Assets
$20,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$254,524
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
Conferences and Meetings$107,568$5,749-$113,317
Fees for Services Management$28,250$28,250-$56,500
Other Expenses$6,905$27,000-$6,905
Office Expenses$3,245$58-$3,303
Insurance-$1,656-$1,656
All Other Expenses$992$7-$999
Fees for Services Accounting-$980-$980
Total Functional Expenses$173,960$80,564$0$254,524
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
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$85
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

“Management Duties Were Delegated By The Board To KRKM, Inc.”

Governing body meeting documentation Part VI line 8A

“Meetings Held By Memebers & Recorded According To Proper Procedure.”

Form 990 governing body review Part VI line 11

“The Organization Reviews Form 990-EZ Before Filing By Looking It Over For Major Changes From Previous Years.”

Conflict of interest policy compliance Part VI line 12C

“Conflict Of Interest Policy & Whistleblower Policy Monitored By Governing Body.”

CEO executive director top management comp Part VI line 15A

“Process For Determining Compensation Of Anyone In The Organization Is Voted On At Periodic Meetings Held By The Governing Body On A Need Basis.”

Governing documents etc available to public Part VI line 19

“Governing Documents Are Made Available To The Public By Written Notices.”

Filing and Contact Details

Filer

Filer Name
Michigan Ambulatory Surgery Association
EIN
38-3408385
In Care Of
% Marcella Lay
Phone
5172823295
Address
PO Box 150631, Grand Rapids, MI 49515

Signing Officer

Name
Marcella Lay
Title
Executive Director
Phone
5172823295
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Dunford
Formed
2006
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Hoveys Accounting & Tax Svcs Inc
Address
14033 Webster Rd PO Box 277, Bath, MI 48808
Preparer
Juanita N Hovey CPA
Phone
5176689055
Raw XML Appendix344 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/Form990PartVIISectionAGrp/TitleTxt1Co Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Immediate Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt41st Vice President
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conflict Of Interest Policy & Whistleblower Policy Monitored By Governing Body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Process For Determining Compensation Of Anyone In The Organization Is Voted On At Periodic Meetings Held By The Governing Body On A Need Basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing Documents Are Made Available To The Public By Written Notices.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/USAddress/AddressLine1Txt043475 Dalcoma Dr Suite 100
IRS990/USAddress/CityNm0Clinton Township
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARCELLA LAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05172823295
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Michigan Ambulatory Surgery Association
ReturnHeader/Filer/BusinessNameControlTxt0MICH
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ReturnHeader/Filer/InCareOfNm0% Marcella Lay
ReturnHeader/Filer/PhoneNum05172823295
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 150631
ReturnHeader/Filer/USAddress/CityNm0Grand Rapids
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364575774
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hoveys Accounting & Tax Svcs Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014033 Webster Rd PO Box 277
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bath
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048808
ReturnHeader/PreparerPersonGrp/PhoneNum05176689055
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUANITA N HOVEY CPA
ReturnHeader/ReturnTs02025-05-15T15:36:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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