Civic Intelligence

Adult Learning Systems-Lower Michigan Inc.

990 • Fiscal year 2020 • EIN 38-3412103

Oct 01, 2019 to Sep 30, 2020 • Filed on Jul 01, 2021

Organization ProfileWWW.ALS-LM.ORG
8170 Jackson RoadAnn Arbor, MI 48103-9569

(734) 408-0112

Siviq Scores

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

Liabilities / Assets

66th percentile

0.34x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.25x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

28th percentile

-3.4%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$217,182

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

82nd percentile

33%

Faster asset growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$5,050,297

Up $1,239,292 (+33%) from 2019

Net Assets

Down

$3,348,916

Down $139,518 (-4.0%) from 2019

Liabilities

Up

$1,701,381

Up $1,378,810 (+427%) from 2019

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin28th percentile

Revenue

Up

$6,897,157

Up $821,426 (+14%) from 2019

Expenses

Up

$7,130,585

Up $1,026,890 (+17%) from 2019

Net Income

Down

-$233,428

Down $205,464 (-735%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,864,281Liabilities 2011: $727,012Net Assets 2011: $2,137,2692011Assets 2012: $3,312,761Liabilities 2012: $841,235Net Assets 2012: $2,471,5262012Assets 2013: $3,796,994Liabilities 2013: $1,043,648Net Assets 2013: $2,753,3462013Assets 2014: $3,682,628Liabilities 2014: $767,635Net Assets 2014: $2,914,9932014Assets 2015: $3,715,419Liabilities 2015: $728,880Net Assets 2015: $2,986,5392015Assets 2016: $3,875,864Liabilities 2016: $681,100Net Assets 2016: $3,194,7642016Assets 2018: $4,062,725Liabilities 2018: $575,293Net Assets 2018: $3,487,4322018Assets 2019: $3,811,005Liabilities 2019: $322,571Net Assets 2019: $3,488,4342019Assets 2020: $5,050,297Liabilities 2020: $1,701,381Net Assets 2020: $3,348,9162020Assets 2021: $5,050,884Liabilities 2021: $629,841Net Assets 2021: $4,421,0432021Assets 2022: $5,122,150Liabilities 2022: $795,365Net Assets 2022: $4,326,7852022Assets 2023: $5,542,327Liabilities 2023: $677,940Net Assets 2023: $4,864,3872023Assets 2024: $6,248,990Liabilities 2024: $875,544Net Assets 2024: $5,373,4462024

Highlighted filing

2020

Assets$5,050,297
Liabilities$1,701,381
Net Assets$3,348,916
Open 2020 Filing

Operations Trend

Revenue Growth70th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $6,693,007Expenses 2011: $6,439,235Net Income 2011: $253,7722011Revenue 2012: $7,060,190Expenses 2012: $6,754,062Net Income 2012: $306,1282012Revenue 2013: $7,476,937Expenses 2013: $7,224,476Net Income 2013: $252,4612013Revenue 2014: $7,377,563Expenses 2014: $7,243,022Net Income 2014: $134,5412014Revenue 2015: $7,835,239Expenses 2015: $7,700,342Net Income 2015: $134,8972015Revenue 2016: $7,259,024Expenses 2016: $7,102,692Net Income 2016: $156,3322016Revenue 2018: $6,242,399Expenses 2018: $6,110,616Net Income 2018: $131,7832018Revenue 2019: $6,075,731Expenses 2019: $6,103,695Net Income 2019: -$27,9642019Revenue 2020: $6,897,157Expenses 2020: $7,130,585Net Income 2020: -$233,4282020Revenue 2021: $8,043,942Expenses 2021: $7,118,878Net Income 2021: $925,0642021Revenue 2022: $8,079,439Expenses 2022: $7,724,438Net Income 2022: $355,0012022Revenue 2023: $7,936,714Expenses 2023: $7,500,861Net Income 2023: $435,8532023Revenue 2024: $8,602,478Expenses 2024: $8,465,860Net Income 2024: $136,6182024

Highlighted filing

2020

Revenue$6,897,157
Expenses$7,130,585
Net Income-$233,428
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jul 1, 2021
Return Version
2019v5.0
Gross Receipts
$7,472,149
Mission and Program Overview

Mission

The organization provides residential services to the mentally ill and developmentally disabled adult population.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$576,851$1,758,016▲ $1,181,165
Investments in Publicly Traded Securities$1,508,081$1,632,745▲ $124,664
Accounts Receivable$979,382$878,108▼ $101,274
Land, Buildings, and Equipment, Net$699,481$753,692▲ $54,211
Prepaid Expenses and Deferred Charges$46,395$26,921▼ $19,474
Total Assets$3,811,005$5,050,297▲ $1,239,292
Other Assets Total$815$815→ $0
Liabilities
Unsecured Notes Loans Payable-$980,100-
Accounts Payable and Accrued Expenses$207,451$492,364▲ $284,913
Mortgage Notes Payable Secured by Investment Property$115,120$228,917▲ $113,797
Total Liabilities$322,571$1,701,381▲ $1,378,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,488,434$3,348,916▼ $139,518
Total Net Assets Fund Balance$3,488,434$3,348,916▼ $139,518
Total Liabilities and Net Assets / Fund Balance$3,811,005$5,050,297▲ $1,239,292

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$232,682$610,480$843,162
Buildings$521,010$168,302$689,312
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sherri L TurnerPresident &FT$216,586$596$217,182
Sherri L TurnerPresident & CEO-$216,586$596$217,182

Board Members and Trustees

NameTitle
Clifford SchieselDirector
Pam HurstDirector
Richard MillerDirector
Mary SoulesSecretary
Daniel MckaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,819,793
Investment Income
$34,310
Other Revenue
$43,054
Change in Net Assets
$-233,428

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,897,157
Revenue Not Reported on Form 990
$93,910
Total Revenue per Audited Statements
$6,991,067
Total Revenue per Form 990
$6,897,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,055,228
Other Expenses$1,075,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$5,694,736$130,107-$5,824,843
Occupancy$259,373$44,403-$303,776
Current Officers, Directors, Trustees, and Key Employees-$230,385-$230,385
Depreciation Depletion$146,192$27,181-$173,373
Travel$98,618$27,277-$125,895
Fees for Services Accounting-$99,101-$99,101
Insurance$55,664$17,520-$73,184
Fees for Services Management-$33,000-$33,000
Fees for Services Legal-$4,889-$4,889
Interest-$4,492-$4,492
Other Expenses$3,648$8,375-$3,648
All Other Expenses-$1,552-$1,552
Total Functional Expenses$6,477,601$652,984$0$7,130,585

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,130,585
Total Expenses per Audited Statements$7,130,585
Total Expenses per Form 990$7,130,585
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,497
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
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, Page 6, Part VI, Line 11B

“An electronic copy of form 990 is provided to management for review and presentation to the board of directors.”

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

“The conflict of interest policy is reviewed by the board of directors on an annual basis. Each member completes and signs a conlict of interest statement annually.”

Form 990, Page 6, Part VI, Line 15A

“The board of directors prepares an analsis comparing the executive director's salary to other similar organizations. Salaries and benefit packages are established and voted on annually. Compensation is directly linked to performance indicators.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are available on the oranization's website and at open public meetings.”

Filing and Contact Details

Filer

Filer Name
Adult Learning Systems-lower Miinc
EIN
38-3412103
Phone
7344080112
Address
8170 JACKSON ROAD, ANN ARBOR, MI 48103-9569

Signing Officer

Name
Sherri L Turner
Title
President & CEO
Phone
7344080112
Signed
2021-07-01

Organization Details

Principal Officer
Sherri L Turner
Formed
1998
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
257

Preparer

Firm
Cenko Vendittelli Haynes and Tokarz Plc
Address
5700 CROOKS RD STE 207, TROY, MI 48098-2809
Preparer
Andrew Tokarz
Phone
2486497628
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has received notification that it qualifies as a tax- exempt organization under section 501(c)(3) of the u.s. Internal revenue code and corresponding provisions of state law. However, any unrelated business income may be subject to taxation. The organization follows the standard relating to the accounting for uncertainity in income taxes. The tax effects from an uncertain tax position can be recognized in the financial statements, only if the position is more likely than not to be sustained on audit, based on the technical merits of the position. The organization recognizes the financial statement benefit of the tax position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization is not currently under examination by any taxing jurisdiction.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX- EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE ORGANIZATION FOLLOWS THE STANDARD RELATING TO THE ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF THE TAX POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0216586
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0596
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHERRI L TURNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ELECTRONIC COPY OF FORM 990 IS PROVIDED TO MANAGEMENT FOR REVIEW AND PRESENTATION TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. EACH MEMBER COMPLETES AND SIGNS A CONLICT OF INTEREST STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS PREPARES AN ANALSIS COMPARING THE EXECUTIVE DIRECTOR'S SALARY TO OTHER SIMILAR ORGANIZATIONS. SALARIES AND BENEFIT PACKAGES ARE ESTABLISHED AND VOTED ON ANNUALLY. COMPENSATION IS DIRECTLY LINKED TO PERFORMANCE INDICATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORANIZATION'S WEBSITE AND AT OPEN PUBLIC MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08170 JACKSON ROAD
IRS990/USAddress/CityNm0ANN ARBOR
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0481039569
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IRS990/WebsiteAddressTxt0WWW.ALS-LM.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SHERRI L TURNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07344080112
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ADULT LEARNING SYSTEMS-LOWER MIINC
ReturnHeader/Filer/BusinessNameControlTxt0ADUL

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,050,297
Liabilities
$1,701,381
Net assets
$3,348,916
Revenue
$6,897,157
Expenses
$7,130,585
Net income
-$233,428
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.25$0.88$5.37$8.60$8.47$0.14
2023Detailed filing. Detailed filing data is available for this year.$5.54$0.68$4.86$7.94$7.50$0.44
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.12$0.80$4.33$8.08$7.72$0.36
2021Detailed filing. Detailed filing data is available for this year.$5.05$0.63$4.42$8.04$7.12$0.93
2020Detailed filing. Detailed filing data is available for this year.$5.05$1.70$3.35$6.90$7.13$0.23
2019Summary only. Only limited summary data is available for this year.$3.81$0.32$3.49$6.08$6.10$0.03
2018Summary only. Only limited summary data is available for this year.$4.06$0.58$3.49$6.24$6.11$0.13
2016Summary only. Only limited summary data is available for this year.$3.88$0.68$3.19$7.26$7.10$0.16
2015Summary only. Only limited summary data is available for this year.$3.72$0.73$2.99$7.84$7.70$0.13
2014Summary only. Only limited summary data is available for this year.$3.68$0.77$2.91$7.38$7.24$0.13
2013Summary only. Only limited summary data is available for this year.$3.80$1.04$2.75$7.48$7.22$0.25
2012Summary only. Only limited summary data is available for this year.$3.31$0.84$2.47$7.06$6.75$0.31
2011Summary only. Only limited summary data is available for this year.$2.86$0.73$2.14$6.69$6.44$0.25
Peer Organizations

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