Civic Intelligence

Specialized Employment Services Inc.

990 • Fiscal year 2021 • EIN 38-3568257

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 19, 2023

529 Ml Kings AvenueFlint, MI 48502

(810) 232-5661

Siviq Scores

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

Liabilities / Assets

91st percentile

0.62x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.30x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

19th percentile

-19%

Higher net margin than 19% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

99th percentile

$207,659

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 48.4% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

19th percentile

-19%

Faster asset growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

-3.8%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$203,202

Down $46,544 (-19%) from 2020

Net Assets

Down

$76,398

Down $81,296 (-52%) from 2020

Liabilities

Up

$126,804

Up $34,752 (+38%) from 2020

Revenue

Down

$428,735

Down $16,731 (-3.8%) from 2020

Expenses

Up

$510,031

Up $63,964 (+14%) from 2020

Net Income

Down

-$81,296

Down $80,695 (-13427%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $476,321Liabilities 2010: $468,129Net Assets 2010: $8,1922010Assets 2011: $477,267Liabilities 2011: $478,043Net Assets 2011: -$7762011Assets 2012: $325,089Liabilities 2012: $369,267Net Assets 2012: -$44,1782012Assets 2013: $324,356Liabilities 2013: $341,596Net Assets 2013: -$17,2402013Assets 2014: $283,694Liabilities 2014: $309,118Net Assets 2014: -$25,4242014Assets 2015: $46,256Liabilities 2015: $37,241Net Assets 2015: $9,0152015Assets 2016: $61,382Liabilities 2016: $39,802Net Assets 2016: $21,5802016Assets 2017: $96,142Liabilities 2017: $77,316Net Assets 2017: $18,8262017Assets 2018: $282,863Liabilities 2018: $94,905Net Assets 2018: $187,9582018Assets 2019: $396,946Liabilities 2019: $238,651Net Assets 2019: $158,2952019Assets 2020: $249,746Liabilities 2020: $92,052Net Assets 2020: $157,6942020Assets 2021: $203,202Liabilities 2021: $126,804Net Assets 2021: $76,3982021Assets 2022: $254,635Liabilities 2022: $43,536Net Assets 2022: $211,0992022Assets 2023: $325,419Liabilities 2023: $11,625Net Assets 2023: $313,7942023

Highlighted filing

2021

Assets$203,202
Liabilities$126,804
Net Assets$76,398

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,256,285Expenses 2010: $1,213,946Net Income 2010: $42,3392010Revenue 2011: $1,108,781Expenses 2011: $1,117,949Net Income 2011: -$9,1682011Revenue 2012: $558,733Expenses 2012: $602,135Net Income 2012: -$43,4022012Revenue 2013: $405,432Expenses 2013: $378,494Net Income 2013: $26,9382013Revenue 2014: $406,884Expenses 2014: $415,068Net Income 2014: -$8,1842014Revenue 2015: $435,043Expenses 2015: $402,604Net Income 2015: $32,4392015Revenue 2016: $352,190Expenses 2016: $337,625Net Income 2016: $14,5652016Revenue 2017: $426,221Expenses 2017: $428,975Net Income 2017: -$2,7542017Revenue 2018: $595,208Expenses 2018: $426,076Net Income 2018: $169,1322018Revenue 2019: $461,974Expenses 2019: $491,637Net Income 2019: -$29,6632019Revenue 2020: $445,466Expenses 2020: $446,067Net Income 2020: -$6012020Revenue 2021: $428,735Expenses 2021: $510,031Net Income 2021: -$81,2962021Revenue 2022: $472,713Expenses 2022: $408,012Net Income 2022: $64,7012022Revenue 2023: $492,044Expenses 2023: $416,311Net Income 2023: $75,7332023

Highlighted filing

2021

Revenue$428,735
Expenses$510,031
Net Income-$81,296
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 19, 2023
Return Version
2021v4.2
Gross Receipts
$428,735
Mission and Program Overview

Mission

The organizations purpose is to provide job training and placement services to individuals in various locations throughout the state of michigan. The organization focuses its employment training and placement services on core training services for individuals, and disadvantaged youth.

The organization focuses its employment training and placement services on core training services for individuals and disadvanteged youth

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$222,672$179,564▼ $43,108
Pledges and Grants Receivable$18,000$18,000→ $0
Prepaid Expenses and Deferred Charges$4,409$4,035▼ $374
Land, Buildings, and Equipment, Net$4,665$1,603▼ $3,062
Total Assets$249,746$203,202▼ $46,544
Liabilities
Deferred Revenue$64,667$88,000▲ $23,333
Accounts Payable and Accrued Expenses$27,385$38,804▲ $11,419
Total Liabilities$92,052$126,804▲ $34,752
Net Assets / Fund Balance
Net Assets With Donor Restrictions$64,668$88,000▲ $23,332
Net Assets Without Donor Restrictions$93,026$-11,602▼ $104,628
Total Net Assets Fund Balance$157,694$76,398▼ $81,296
Total Liabilities and Net Assets / Fund Balance$249,746$203,202▼ $46,544

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,603$62,233$63,836
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald S BrownPresidentPT$199,259$8,400$207,659
Joe KlobucharTreasurerFT$125,511$125,511$125,511
Phillip WalkerVice President-$94,792-$94,792

Board Members and Trustees

NameTitle
Jeffrey a HawkinsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$428,735
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$356,735
Change in Net Assets
$-81,296

Audited Revenue Reconciliation

Revenue per Audited Statements
$428,735
Total Revenue per Audited Statements
$428,735
Total Revenue per Form 990
$428,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$409,051
Other Expenses$100,980
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,236$10,948-$234,184
Current Officers, Directors, Trustees, and Key Employees$90,147$4,645-$94,792
Other Employee Benefits$46,066$218-$46,284
Occupancy$32,080$1,162-$33,242
Payroll Taxes$30,832$1,520-$32,352
Other Expenses$28,331$1,406-$29,737
Insurance$12,217$643-$12,860
Fees for Services Other$11,486$571-$12,057
All Other Expenses$6,520$322-$6,842
Depreciation Depletion$3,062--$3,062
Office Expenses$2,292$121-$2,413
Pension Plan Contributions$1,371$68-$1,439
Travel$729$38-$767
Total Functional Expenses$488,369$21,662$0$510,031

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$510,031
Total Expenses per Audited Statements$510,031
Total Expenses per Form 990$510,031
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

The organizations form 990 is prepared form the finacial statements, books, and records by the controller who is a certified public accountant. The form 990 is reviewed by the president/board member who approves and signs the form 990. The form 990 is then filed with the internal revenue service.

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

The organizations written conflict of interest policy is approved by the board of directors. The organization monitors and enforces its conflict of interest policy through regular executive and board meetings where identified conflicts, if any, are discussed and resolved.

Form 990, Part VI, Section B, Line 15A AND 15B

The organizations presidents compensation is reviewed and approved by the board of directors. Compensation for other officers and key employees is reviewed and approved by the president

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy, financial statements, and form 990 are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Specialized Employment Services Inc
EIN
38-3568257
Phone
8102325661
Address
529 ML KINGS AVENUE, FLINT, MI 48502

Signing Officer

Name
Ronald Brown
Title
President
Phone
8102325661
Signed
2023-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Brown
Formed
2000
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
2
Employees
41

Preparer

Firm
Karl Haiser CPA
Address
610 E GRAND BLANC RD, GRAND BLANC, MI 48439
Preparer
Karl F Haiser
Phone
8106950131
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATIONS FORM 990 IS PREPARED FORM THE FINACIAL STATEMENTS, BOOKS, AND RECORDS BY THE CONTROLLER WHO IS A CERTIFIED PUBLIC ACCOUNTANT. THE FORM 990 IS REVIEWED BY THE PRESIDENT/BOARD MEMBER WHO APPROVES AND SIGNS THE FORM 990. THE FORM 990 IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS WRITTEN CONFLICT OF INTEREST POLICY IS APPROVED BY THE BOARD OF DIRECTORS. THE ORGANIZATION MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY THROUGH REGULAR EXECUTIVE AND BOARD MEETINGS WHERE IDENTIFIED CONFLICTS, IF ANY, ARE DISCUSSED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS PRESIDENTS COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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 B, Line 15A AND 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
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IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt031858
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt124000
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FLINT ODYSSEY HOUSE INC
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0510031
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0203202
IRS990/TotReportableCompRltdOrgAmt0333170
IRS990/TravelGrp/ManagementAndGeneralAmt038
IRS990/TravelGrp/ProgramServicesAmt0729
IRS990/TravelGrp/TotalAmt0767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08102325661
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIALIZED EMPLOYMENT SERVICES INC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.01$0.31$0.49$0.42$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.04$0.21$0.47$0.41$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.13$0.08$0.43$0.51$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.09$0.16$0.45$0.45$0.00
2019Summary only. Only limited summary data is available for this year.$0.40$0.24$0.16$0.46$0.49$0.03
2018Summary only. Only limited summary data is available for this year.$0.28$0.09$0.19$0.60$0.43$0.17
2017Summary only. Only limited summary data is available for this year.$0.10$0.08$0.02$0.43$0.43$0.00
2016Summary only. Only limited summary data is available for this year.$0.06$0.04$0.02$0.35$0.34$0.01
2015Summary only. Only limited summary data is available for this year.$0.05$0.04$0.01$0.44$0.40$0.03
2014Summary only. Only limited summary data is available for this year.$0.28$0.31$0.03$0.41$0.42$0.01
2013Summary only. Only limited summary data is available for this year.$0.32$0.34$0.02$0.41$0.38$0.03
2012Summary only. Only limited summary data is available for this year.$0.33$0.37$0.04$0.56$0.60$0.04
2011Summary only. Only limited summary data is available for this year.$0.48$0.48$0.00$1.11$1.12$0.01
2010Summary only. Only limited summary data is available for this year.$0.48$0.47$0.01$1.26$1.21$0.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • <$500k nonprofits