Civic Intelligence

Referee Association of Michigan

EIN 38-3471873 • 501(c)6 • Pontiac, MI

Profile

Professional education for family court referees

230 Elizabeth Lake RoadPontiac, MI 48341

www.referees-association.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

44th percentile

-1.6%

Higher net margin than 44% 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

47th percentile

-3.2%

Faster asset growth than 47% of similar nonprofits.

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

Revenue Growth

87th percentile

39%

Faster revenue growth than 87% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$18,936

Down $617 (-3.2%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$18,936

Down $617 (-3.2%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin44th percentile

Revenue

Up

$38,793

Up $10,800 (+39%) from 2023

Expenses

Up

$39,410

Up $14,565 (+59%) from 2023

Net Income

Down

-$617

Down $3,765 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$20K$15K$10K$5.0K$0Assets 2010: $6,625Net Assets 2010: $6,6252010Assets 2011: $7,179Net Assets 2011: $7,1792011Assets 2012: $9,825Net Assets 2012: $9,8252012Assets 2013: $9,685Liabilities 2013: $0Net Assets 2013: $9,6852013Assets 2014: $9,237Liabilities 2014: $0Net Assets 2014: $9,2372014Assets 2015: $11,053Liabilities 2015: $0Net Assets 2015: $11,0532015Assets 2016: $11,085Liabilities 2016: $0Net Assets 2016: $11,0852016Assets 2017: $12,662Liabilities 2017: $0Net Assets 2017: $12,6622017Assets 2018: $12,148Liabilities 2018: $0Net Assets 2018: $12,1482018Assets 2019: $12,887Liabilities 2019: $0Net Assets 2019: $12,8872019Assets 2020: $15,736Liabilities 2020: $0Net Assets 2020: $15,7362020Assets 2021: $18,063Liabilities 2021: $0Net Assets 2021: $18,0632021Assets 2022: $16,405Liabilities 2022: $0Net Assets 2022: $16,4052022Assets 2023: $19,553Liabilities 2023: $0Net Assets 2023: $19,5532023Assets 2024: $18,936Net Assets 2024: $18,9362024

Highlighted filing

2024

Assets$18,936
Liabilities-
Net Assets$18,936
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$40K$20K$0-$20KRevenue 2010: $12,679Expenses 2010: $11,248Net Income 2010: $1,4312010Revenue 2011: $8,125Expenses 2011: $7,571Net Income 2011: $5542011Revenue 2012: $12,310Expenses 2012: $9,664Net Income 2012: $2,6462012Revenue 2013: $13,285Expenses 2013: $13,425Net Income 2013: -$1402013Revenue 2014: $11,765Expenses 2014: $12,213Net Income 2014: -$4482014Revenue 2015: $15,608Expenses 2015: $13,792Net Income 2015: $1,8162015Revenue 2016: $17,016Expenses 2016: $16,984Net Income 2016: $322016Revenue 2017: $18,073Expenses 2017: $16,496Net Income 2017: $1,5772017Revenue 2018: $15,165Expenses 2018: $15,679Net Income 2018: -$5142018Revenue 2019: $23,027Expenses 2019: $22,288Net Income 2019: $7392019Revenue 2020: $4,355Expenses 2020: $1,506Net Income 2020: $2,8492020Revenue 2021: $4,585Expenses 2021: $2,258Net Income 2021: $2,3272021Revenue 2022: $6,110Expenses 2022: $7,768Net Income 2022: -$1,6582022Revenue 2023: $27,993Expenses 2023: $24,845Net Income 2023: $3,1482023Revenue 2024: $38,793Expenses 2024: $39,410Net Income 2024: -$6172024

Highlighted filing

2024

Revenue$38,793
Expenses$39,410
Net Income-$617
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,936
Liabilities
-
Net assets
$18,936
Revenue
$38,793
Expenses
$39,410
Net income
-$617
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.9$18.9$38.8$39.4$0.62
2023Detailed filing. Detailed filing data is available for this year.$19.6$0.00$19.6$28.0$24.8$3.15
2022Detailed filing. Detailed filing data is available for this year.$16.4$0.00$16.4$6.11$7.77$1.66
2021Detailed filing. Detailed filing data is available for this year.$18.1$0.00$18.1$4.59$2.26$2.33
2020Detailed filing. Detailed filing data is available for this year.$15.7$0.00$15.7$4.36$1.51$2.85
2019Detailed filing. Detailed filing data is available for this year.$12.9$0.00$12.9$23.0$22.3$0.74
2018Detailed filing. Detailed filing data is available for this year.$12.1$0.00$12.1$15.2$15.7$0.51
2017Detailed filing. Detailed filing data is available for this year.$12.7$0.00$12.7$18.1$16.5$1.58
2016Detailed filing. Detailed filing data is available for this year.$11.1$0.00$11.1$17.0$17.0$0.03
2015Detailed filing. Detailed filing data is available for this year.$11.1$0.00$11.1$15.6$13.8$1.82
2014Detailed filing. Detailed filing data is available for this year.$9.24$0.00$9.24$11.8$12.2$0.45
2013Detailed filing. Detailed filing data is available for this year.$9.69$0.00$9.69$13.3$13.4$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.83$9.83$12.3$9.66$2.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.18$7.18$8.13$7.57$0.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$6.63$12.7$11.2$1.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.2
Gross Receipts
$38,793
Mission and Program Overview

Mission

Professional education for family court referees

Program Services

DescriptionGrantsExpenses
Training and enhanced communication amoung Family CourtReferees for the benefit of Family Court litigants.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet MendezPresident-$0--
Tyler MartinezV.P.-$0--
Michelle LetourneauTreasurer-$0--
Melissa SystemaSecretary-$0--
Sahera HouseyDirector-$0--
Lynn PerryDirector-$0--
Lisa HarrisDirector-$0--
Agnes JuryDirector-$0--
Stephanie WituckiDirector-$0--
ILYSSA CIMMINODirector-$0--
DANIEL FERENCYDirector-$0--
KATE WEAVERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Referee Association of Michigan
EIN
38-3471873
Phone
2484522012
Address
230 ELIZABETH LAKE ROAD, PONTIAC, MI 48341

Signing Officer

Name
Michelle Letourneau
Title
Treasurer
Phone
2484522012
Signed
2025-06-17
Discuss with paid preparer
Yes

Preparer

Firm
Wolfe & Associates LLC
Address
316 Town Center Drive, Troy, MI 48084
Preparer
Bruce Himrod
Phone
2485249020
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Conference fees-annual mi referee conf 34698.”

Form 990EZ, Part I, Line 16

“MEETING EXPENSE 253.”

Form 990EZ, Part I, Line 16

“WEBSITE 684.”

Form 990EZ, Part I, Line 16

“Corporate registration 20.”

Form 990EZ, Part I, Line 16

“AWARDS-GIFTS 338.”

Form 990EZ, Part I, Line 16

“ACCOUNTING-TAX PREP 155.”

Form 990EZ, Part I, Line 16

“CONFERENCE 36025.”

Form 990EZ, Part I, Line 16

“Supplies for conference 300.”

Form 990EZ, Part I, Line 16

“BANK CHARGES 0.”

Form 990EZ, Part I, Line 16

“Office - admin expense 1635.”

Raw XML Appendix178 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PONTIAC
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04095
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Janet Mendez
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10DANIEL FERENCY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11KATE WEAVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1V.P.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt039410
IRS990EZ/OtherRevenueTotalAmt034698
IRS990EZ/PrimaryExemptPurposeTxt0PROFESSIONAL EDUCATION FOR FAMILY COURT REFEREES
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Training and enhanced communication amoung Family CourtReferees for the benefit of Family Court litigants.
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TotalExpensesAmt039410
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.REFEREES-ASSOCIATION.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONFERENCE FEES-ANNUAL MI REFEREE CONF 34698.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEETING EXPENSE 253.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WEBSITE 684.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CORPORATE REGISTRATION 20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AWARDS-GIFTS 338.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCOUNTING-TAX PREP 155.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONFERENCE 36025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES FOR CONFERENCE 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANK CHARGES 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICE - ADMIN EXPENSE 1635.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE LETOURNEAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02484522012
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0REFEREE ASSOCIATION OF MICHIGAN
ReturnHeader/Filer/BusinessNameControlTxt0REFE
ReturnHeader/Filer/EIN0383471873
ReturnHeader/Filer/PhoneNum02484522012
ReturnHeader/Filer/USAddress/AddressLine1Txt0230 ELIZABETH LAKE ROAD
ReturnHeader/Filer/USAddress/CityNm0PONTIAC
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ReturnHeader/Filer/USAddress/ZIPCd048341
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461079073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wolfe & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0316 Town Center Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Troy
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048084
ReturnHeader/PreparerPersonGrp/PhoneNum02485249020
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Bruce Himrod
ReturnHeader/ReturnTs02025-07-01T07:19:07-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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