Civic Intelligence

Michigan Spirits Association

990 • Fiscal year 2018 • EIN 38-3458609

Jan 01, 2018 to Dec 31, 2018 • Filed on May 06, 2019

P O Box 71848Madison Heights, MI 48071-0425

(734) 530-6434

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.00x

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

25th percentile

-8.1%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

27th percentile

-10%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

92nd percentile

53%

Faster revenue growth than 92% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$93,450

Down $10,895 (-10%) from 2017

Net Assets

Down

$93,450

Down $10,895 (-10%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$135,051

Up $46,604 (+53%) from 2017

Expenses

Up

$145,946

Up $35,631 (+32%) from 2017

Net Income

Up

-$10,895

Up $10,973 (+50%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $33,218Net Assets 2010: $33,2182010Assets 2011: $30,614Net Assets 2011: $30,6142011Assets 2012: $62,688Liabilities 2012: $0Net Assets 2012: $62,6882012Assets 2013: $72,066Liabilities 2013: $0Net Assets 2013: $72,0662013Assets 2014: $92,348Liabilities 2014: $0Net Assets 2014: $92,3482014Assets 2015: $120,449Liabilities 2015: $0Net Assets 2015: $120,4492015Assets 2016: $126,213Liabilities 2016: $0Net Assets 2016: $126,2132016Assets 2017: $104,345Liabilities 2017: $0Net Assets 2017: $104,3452017Assets 2018: $93,450Liabilities 2018: $0Net Assets 2018: $93,4502018Assets 2019: $154,790Liabilities 2019: $0Net Assets 2019: $154,7902019Assets 2020: $207,615Liabilities 2020: $0Net Assets 2020: $207,6152020Assets 2021: $218,455Liabilities 2021: $0Net Assets 2021: $218,4552021Assets 2022: $257,146Liabilities 2022: $0Net Assets 2022: $257,1462022Assets 2023: $267,496Liabilities 2023: $0Net Assets 2023: $267,4962023Assets 2025: $250,149Liabilities 2025: $0Net Assets 2025: $250,1492025

Highlighted filing

2018

Assets$93,450
Liabilities$0
Net Assets$93,450

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $69,775Expenses 2010: $73,073Net Income 2010: -$3,2982010Revenue 2011: $56,036Expenses 2011: $58,640Net Income 2011: -$2,6042011Expenses 2012: $59,4862012Revenue 2013: $72,013Expenses 2013: $62,635Net Income 2013: $9,3782013Revenue 2014: $93,365Expenses 2014: $73,083Net Income 2014: $20,2822014Revenue 2015: $107,344Expenses 2015: $79,243Net Income 2015: $28,1012015Revenue 2016: $103,854Expenses 2016: $98,090Net Income 2016: $5,7642016Revenue 2017: $88,447Expenses 2017: $110,315Net Income 2017: -$21,8682017Revenue 2018: $135,051Expenses 2018: $145,946Net Income 2018: -$10,8952018Revenue 2019: $200,972Expenses 2019: $139,632Net Income 2019: $61,3402019Revenue 2020: $130,651Expenses 2020: $77,826Net Income 2020: $52,8252020Revenue 2021: $130,627Expenses 2021: $119,787Net Income 2021: $10,8402021Revenue 2022: $201,976Expenses 2022: $163,285Net Income 2022: $38,6912022Revenue 2023: $183,531Expenses 2023: $173,181Net Income 2023: $10,3502023Revenue 2025: $171,508Expenses 2025: $192,558Net Income 2025: -$21,0502025

Highlighted filing

2018

Revenue$135,051
Expenses$145,946
Net Income-$10,895
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 6, 2019
Return Version
2018v3.1
Gross Receipts
$135,051
Mission and Program Overview

Mission

To cooperate with federal and state authorities in the promotion of proper distribution systems and observance of laws relative to manufacture and sale of alcoholic beverages throughout the state of michigan. To maintain the industry upon a high and ethical basis to the end that it will command public respect. To work for the prevention of practices within the industry which are contrary to sound public policy. To oppose improper methods and illegitimate practices inimical to the proper conduct of the industry. To work toward the establishment of sound administrative and regulatory standards as a matter of public policy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,345$93,450▼ $10,895
Total Assets$104,345$93,450▼ $10,895
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$104,345$93,450▼ $10,895
Total Net Assets Fund Balance$104,345$93,450▼ $10,895
Total Liabilities and Net Assets / Fund Balance$104,345$93,450▼ $10,895
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sam AwdishPresident
George ZrinyiDirector
Jared RappDirector
Jason PiwkoDirector
Kevin WoodDirector
Tony MitchellImmediate Pa
Jacqueline FontiSecretary
Brian PizzutiTreasurer
Conrad HaremzaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$134,518
Investment Income
$28
Other Revenue
$505
Change in Net Assets
$-10,895
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$145,946
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 Other$68,196--$68,196
Fees for Services Lobbying$47,007--$47,007
Advertising$19,266--$19,266
Conferences and Meetings$7,063--$7,063
Fees for Services Accounting$4,000--$4,000
Office Expenses$284--$284
Fees for Services Legal$130--$130
Total Functional Expenses$145,946$0$0$145,946
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
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
No
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

Cpa prepares form 990 and presents it for the board of trustees to review apporove & sign.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Michigan Spirits Association
EIN
38-3458609
Phone
7345306434
Address
P O BOX 71848, MADISON HEIGHTS, MI 48071-0425

Signing Officer

Name
Brian Pizzuti
Title
Treasurer
Phone
7345306434
Signed
2019-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Pizzuti
Formed
1967
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
8
Employees
0

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To cooperate with federal and state authorities in the promotion of proper distribution systems and observance of laws relative to manufacture and sale of alcoholic beverages throughout the state of michigan. To maintain the industry upon a high and ethical basis to the end that it will command public respect. To work for the prevention of practices within the industry which are contrary to sound public policy. To oppose improper methods and illegitimate practices inimical to the proper conduct of the industry. To work toward the establishment of sound administrative and regulatory standards as a matter of public policy.

Form 990, Part IX, Line 11G

Bank service charge 541 0 0 regulatory and legislative 3,000 0 0 credit card fees 149 0 0 meals and entertainment 3,910 0 0 fall tasting event expenses for tasting even 28,788 0 0 0 0 0 golf outing golf out fees 23,398 0 0 0 0 0 spring tasting event spring tasting event fes 8,410 0 0 total 68,196 0 0

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO COOPERATE WITH FEDERAL AND STATE AUTHORITIES IN THE PROMOTION OF PROPER DISTRIBUTION SYSTEMS AND OBSERVANCE OF LAWS RELATIVE TO MANUFACTURE AND SALE OF ALCOHOLIC BEVERAGES THROUGHOUT THE STATE OF MICHIGAN. TO MAINTAIN THE INDUSTRY UPON A HIGH AND ETHICAL BASIS TO THE END THAT IT WILL COMMAND PUBLIC RESPECT. TO WORK FOR THE PREVENTION OF PRACTICES WITHIN THE INDUSTRY WHICH ARE CONTRARY TO SOUND PUBLIC POLICY. TO OPPOSE IMPROPER METHODS AND ILLEGITIMATE PRACTICES INIMICAL TO THE PROPER CONDUCT OF THE INDUSTRY. TO WORK TOWARD THE ESTABLISHMENT OF SOUND ADMINISTRATIVE AND REGULATORY STANDARDS AS A MATTER OF PUBLIC POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CPA PREPARES FORM 990 AND PRESENTS IT FOR THE BOARD OF TRUSTEES TO REVIEW APPOROVE & SIGN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK SERVICE CHARGE 541 0 0 REGULATORY AND LEGISLATIVE 3,000 0 0 CREDIT CARD FEES 149 0 0 MEALS AND ENTERTAINMENT 3,910 0 0 FALL TASTING EVENT EXPENSES FOR TASTING EVEN 28,788 0 0 0 0 0 GOLF OUTING GOLF OUT FEES 23,398 0 0 0 0 0 SPRING TASTING EVENT SPRING TASTING EVENT FES 8,410 0 0 TOTAL 68,196 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0104345
IRS990/UnrestrictedNetAssetsGrp/EOYAmt093450
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017550 ALLEN ROAD
IRS990/USAddress/CityNm0BROWNSTOWN
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048193
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN PIZZUTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07345306434
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN SPIRITS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0383458609
ReturnHeader/Filer/PhoneNum07345306434
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 71848
ReturnHeader/Filer/USAddress/CityNm0MADISON HEIGHTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480710425
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId048660846F2B3A0000BCC9330575FA2D69B31BE10
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0369B8059A9915DF27F7270DC0ED199D7F149CA52
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02019-05-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:23:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02019-05-29T11:23:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.00$2.50$1.72$1.93$0.21
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.00$2.67$1.84$1.73$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.00$2.57$2.02$1.63$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$1.31$1.20$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.00$2.08$1.31$0.78$0.53
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$2.01$1.40$0.61
2018Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$1.35$1.46$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$0.88$1.10$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$1.04$0.98$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$1.07$0.79$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.93$0.73$0.20
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.72$0.00$0.72$0.72$0.63$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.31$0.56$0.59$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.33$0.70$0.73$0.03