Civic Intelligence

Michigan Accountancy Foundation

990 • Fiscal year 2014 • EIN 38-6090334

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 22, 2014

Organization ProfileWWW.MAFONLINE.ORG
5480 Corporate DriveRoom/Suite 200Troy, MI 48098

(248) 267-3700

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

-6.2%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$435,671

Up $55,456 (+15%) from 2013

Net Assets

Up

$393,037

Up $39,931 (+11%) from 2013

Liabilities

Up

$42,634

Up $15,525 (+57%) from 2013

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin69th percentile

Revenue

Down

$149,915

Down $9,948 (-6.2%) from 2013

Expenses

Up

$129,987

Up $49,447 (+61%) from 2013

Net Income

Down

$19,928

Down $59,395 (-75%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$600K$400K$200K$0Assets 2011: $367,835Liabilities 2011: $83,649Net Assets 2011: $284,1862011Assets 2012: $367,023Liabilities 2012: $69,294Net Assets 2012: $297,7292012Assets 2013: $380,215Liabilities 2013: $27,109Net Assets 2013: $353,1062013Assets 2014: $435,671Liabilities 2014: $42,634Net Assets 2014: $393,0372014Assets 2015: $415,045Liabilities 2015: $39,129Net Assets 2015: $375,9162015Assets 2016: $368,347Liabilities 2016: $21,027Net Assets 2016: $347,3202016Assets 2017: $433,252Liabilities 2017: $37,235Net Assets 2017: $396,0172017Assets 2018: $444,743Liabilities 2018: $55,613Net Assets 2018: $389,1302018Assets 2019: $448,686Liabilities 2019: $39,205Net Assets 2019: $409,4812019Assets 2020: $435,106Liabilities 2020: $48,784Net Assets 2020: $386,3222020Assets 2021: $512,924Liabilities 2021: $40,000Net Assets 2021: $472,9242021Assets 2022: $471,110Liabilities 2022: $57,500Net Assets 2022: $413,6102022Assets 2023: $468,110Liabilities 2023: $37,845Net Assets 2023: $430,2652023Assets 2024: $513,226Liabilities 2024: $45,000Net Assets 2024: $468,2262024Assets 2025: $590,229Liabilities 2025: $37,754Net Assets 2025: $552,4752025

Highlighted filing

2014

Assets$435,671
Liabilities$42,634
Net Assets$393,037
Open 2014 Filing

Operations Trend

Revenue Growth37th percentile

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

$200K$150K$100K$50K$0-$50KExpenses 2011: $135,0692011Revenue 2012: $134,056Expenses 2012: $116,848Net Income 2012: $17,2082012Revenue 2013: $159,863Expenses 2013: $80,540Net Income 2013: $79,3232013Revenue 2014: $149,915Expenses 2014: $129,987Net Income 2014: $19,9282014Revenue 2015: $163,163Expenses 2015: $155,364Net Income 2015: $7,7992015Revenue 2016: $122,983Expenses 2016: $144,504Net Income 2016: -$21,5212016Revenue 2017: $134,284Expenses 2017: $124,957Net Income 2017: $9,3272017Revenue 2018: $162,541Expenses 2018: $153,520Net Income 2018: $9,0212018Revenue 2019: $153,929Expenses 2019: $131,263Net Income 2019: $22,6662019Revenue 2020: $123,371Expenses 2020: $140,721Net Income 2020: -$17,3502020Revenue 2021: $95,030Expenses 2021: $75,524Net Income 2021: $19,5062021Revenue 2022: $96,137Expenses 2022: $82,024Net Income 2022: $14,1132022Revenue 2023: $83,199Expenses 2023: $74,883Net Income 2023: $8,3162023Revenue 2024: $87,117Expenses 2024: $83,263Net Income 2024: $3,8542024Revenue 2025: $147,642Expenses 2025: $83,461Net Income 2025: $64,1812025

Highlighted filing

2014

Revenue$149,915
Expenses$129,987
Net Income$19,928
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 22, 2014
Return Version
2013v3.1
Gross Receipts
$370,353
Mission and Program Overview

Mission

The michigan accountancy foundation's mission is to encourage excellence in the public accounting profession by supporting accounting education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$320,277$339,044▲ $18,767
Savings and Temporary Cash Investments$59,494$96,439▲ $36,945
Accounts Receivable$350--
Prepaid Expenses and Deferred Charges$94$188▲ $94
Total Assets$380,215$435,671▲ $55,456
Liabilities
Other Liabilities$27,000$42,000▲ $15,000
Accounts Payable and Accrued Expenses$109$634▲ $525
Total Liabilities$27,109$42,634▲ $15,525
Net Assets / Fund Balance
Permanently Rstr Net Assets$250,000$250,000→ $0
Unrestricted Net Assets$68,106$90,371▲ $22,265
Temporarily Rstr Net Assets$35,000$52,666▲ $17,666
Total Net Assets Fund Balance$353,106$393,037▲ $39,931
Total Liabilities and Net Assets / Fund Balance$380,215$435,671▲ $55,456

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,059--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$344,277$55,041▲ $15,723-$377,666
2013$285,619$68,000▼ $1,342-$344,277
2012$281,900-▲ $3,719-$285,619
2011$211,380$50,000▲ $20,520-$281,900
2010$195,343-▲ $16,037-$211,380
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Stephen EpsteinPresident
Alan ReinsteinMember
Dennis EchelbargerMember
Edward DupkeMember
Gail Sparks PittsMember
Gary LeemanMember
George SalloumMember
Heidi BolgerMember
Howard RaymondMember
Jack RehmannMember
Keith MorelandMember
L Charles BokemeierMember
Mark PittmanMember
Phyllis PetersMember
Richard DavidMember
Robert SherMember
Samuel HodgesMember
Thomas JeakleMember
William HarveyMember
Peggy DzierzawskiSecretary
Gadis DillonTreasurer
Walter KoziolVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$135,573
Program Service Revenue
$0
Investment Income
$8,890
Other Revenue
$5,452
All Other Contributions
$124,743
Change in Net Assets
$19,928

Audited Revenue Reconciliation

Revenue per Audited Statements
$149,915
Revenue Not Reported on Form 990
$28,333
Total Revenue per Audited Statements
$178,248
Total Revenue per Form 990
$149,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,987
Grants and Similar Amounts Paid$48,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$48,000--$48,000
Conferences and Meetings$21,784--$21,784
Fees for Services Accounting$3,902--$3,902
Information Technology$2,795--$2,795
Fees for Service Investment Mgmnt Fees$2,126--$2,126
Insurance$1,035--$1,035
Other Expenses$345$50,000-$345
Total Functional Expenses$79,987$50,000$0$129,987

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$138,317
Expenses per Audited Statements$129,987
Total Expenses per Form 990$129,987
Expenses Not Reported on Form 990$8,330
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$7,000
Fundraising Direct Expenses$1,348
Gaming Direct Expenses$200
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
Scholarships Payable$42,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Jack rehmann heidi bolger principal principal business relationship”

Form 990, Page 6, Part VI, Line 11B

“Maf's executive committee has been given the responsibility and authority to review the results of the organization's annual audit and completed form 990. The committee meets three times per year to: 1) review, consider and accept the audit firm's engagement letter, 2) review, consider and accept the annual audit report, and 3) review and accept the form 990 on behalf of the organization's governing board. Results are reported to the board at regularly scheduled meetings. Access to the return is provided to board members before filing.”

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

“Annually, a conflict of interest policy is required to be signed by each trustee. Any conflicts noted will be brought to the board of directors for review.”

Form 990, Page 6, Part VI, Line 19

“The foundation's by-laws, conflict of interest policy, and audited statements are posted in a section of the michigan association of certified public accountants' website that is accessible by micpa members.”

Filing and Contact Details

Filer

EIN
38-6090334
Phone
2482673700

Signing Officer

Name
Peggy Dzierzawski
Title
Secretary
Phone
2482673700
Signed
2014-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy a Dzierzawski
Formed
1961
Legal Domicile
Mi
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
22

Preparer

Preparer
Julie M Pfeifle
Phone
5177060800
Supplemental Narrative

Additional Explanations

Form 990

“All lines left blank are not applicable to the organization.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The board designated endowment is to be used for scholarships and education programs. The permanent endowment is maintained to provide a permanent source of income with the stipulation the principal is kept intact in perpetuity and the income generated from the investments of the endowment fund will be used to provide scholarships. The board has elected to retain endowment earnings as board designated funds until the endowment investment value reaches 300,000. Also included in the board designated (quasi endowment) funds are funds set aside to pay the remaining micpa administrative contract for services provided to the foundation.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$435,671
Liabilities
$42,634
Net assets
$393,037
Revenue
$149,915
Expenses
$129,987
Net income
$19,928
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.90$0.38$5.52$1.48$0.83$0.64
2024Detailed filing. Detailed filing data is available for this year.$5.13$0.45$4.68$0.87$0.83$0.04
2023Detailed filing. Detailed filing data is available for this year.$4.68$0.38$4.30$0.83$0.75$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.71$0.58$4.14$0.96$0.82$0.14
2021Detailed filing. Detailed filing data is available for this year.$5.13$0.40$4.73$0.95$0.76$0.20
2020Detailed filing. Detailed filing data is available for this year.$4.35$0.49$3.86$1.23$1.41$0.17
2019Detailed filing. Detailed filing data is available for this year.$4.49$0.39$4.09$1.54$1.31$0.23
2018Detailed filing. Detailed filing data is available for this year.$4.45$0.56$3.89$1.63$1.54$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.33$0.37$3.96$1.34$1.25$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.68$0.21$3.47$1.23$1.45$0.22
2015Detailed filing. Detailed filing data is available for this year.$4.15$0.39$3.76$1.63$1.55$0.08
2014Detailed filing. Detailed filing data is available for this year.$4.36$0.43$3.93$1.50$1.30$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.27$3.53$1.60$0.81$0.79
2012Summary only. Only limited summary data is available for this year.$3.67$0.69$2.98$1.34$1.17$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.84$2.84$1.35