Civic Intelligence

Michigan Accountancy Foundation

990 • Fiscal year 2018 • EIN 38-6090334

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 12, 2018

Organization ProfileWWW.MAFONLINE.ORG
5480 Corporate Drive 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

80th percentile

0.13x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

0.34x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

55th percentile

5.5%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

52nd percentile

2.7%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$444,743

Up $11,491 (+2.7%) from 2017

Net Assets

Down

$389,130

Down $6,887 (-1.7%) from 2017

Liabilities

Up

$55,613

Up $18,378 (+49%) from 2017

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin55th percentile

Revenue

Up

$162,541

Up $28,257 (+21%) from 2017

Expenses

Up

$153,520

Up $28,563 (+23%) from 2017

Net Income

Down

$9,021

Down $306 (-3.3%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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

2018

Assets$444,743
Liabilities$55,613
Net Assets$389,130
Open 2018 Filing

Operations Trend

Revenue Growth73rd 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

2018

Revenue$162,541
Expenses$153,520
Net Income$9,021
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$467,783
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$348,233$337,521▼ $10,712
Savings and Temporary Cash Investments$82,116$107,098▲ $24,982
Prepaid Expenses and Deferred Charges$2,903$124▼ $2,779
Total Assets$433,252$444,743▲ $11,491
Liabilities
Other Liabilities$30,000$55,000▲ $25,000
Accounts Payable and Accrued Expenses$7,235$613▼ $6,622
Total Liabilities$37,235$55,613▲ $18,378
Net Assets / Fund Balance
Permanently Rstr Net Assets$250,000$250,000→ $0
Unrestricted Net Assets$117,437$119,884▲ $2,447
Temporarily Rstr Net Assets$28,580$19,246▼ $9,334
Total Net Assets Fund Balance$396,017$389,130▼ $6,887
Total Liabilities and Net Assets / Fund Balance$433,252$444,743▲ $11,491

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,385--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$353,580$42,000--$344,246
2016$340,932$45,000▲ $13,148-$353,580
2015$362,091$44,000▼ $9,377-$340,932
2014$377,666$49,808▼ $3,771-$362,091
2013$344,277$55,041▲ $15,723-$377,666
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Stephen EpsteinPresident
Alan ReinsteinMember
Dennis EchelbargerMember
Edward DupkeMember
Gail Sparks PittsMember
Gary LeemanMember
Johnathan AnibalMember
Keith MorelandMember
L Charles BokemeierMember
Phyllis PetersMember
Randolph PaschkeMember
Rebecca StoutengerMember
Richard DavidMember
Samuel HodgesMember
Thomas JeakleMember
Victoria MundingerMember
Walter KoziolMember
William HarveyMember
Peggy DzierzawskiSecretary
Gadis DillonTreasurer
George SalloumVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$106,987
Program Service Revenue
$0
Investment Income
$43,070
Other Revenue
$12,484
All Other Contributions
$106,987
Change in Net Assets
$9,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$162,541
Revenue Not Reported on Form 990
$-7,302
Total Revenue per Audited Statements
$155,239
Total Revenue per Form 990
$162,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,520
Grants and Similar Amounts Paid$60,000
Total Fundraising Expense$10,710
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$60,000--$60,000
Conferences and Meetings$16,508$755-$17,263
Office Expenses$5,028$272-$5,300
Fees for Services Accounting-$4,180-$4,180
Travel$3,186$169-$3,355
Fees for Service Investment Mgmnt Fees-$1,641-$1,641
Insurance-$576-$576
Other Expenses$19,471$12$10,710$12
Total Functional Expenses$104,193$38,617$10,710$153,520

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$162,126
Expenses per Audited Statements$153,520
Total Expenses per Form 990$153,520
Expenses Not Reported on Form 990$8,606
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$18,325
Gaming Direct Expenses$5,841
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
Scholarship Payable$55,000
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 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

Filer Name
Michigan Accountancy Foundation
EIN
38-6090334
Phone
2482673700
Address
5480 CORPORATE DRIVE SUITE 200, TROY, MI 48098

Signing Officer

Name
Peggy Dzierzawski
Title
Secretary
Phone
2482673700
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Dzierzawski
Formed
1961
Legal Domicile
Mi
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
26

Preparer

Firm
Andrews Hooper Pavlik Plc
Address
4295 OKEMOS RD STE 200, OKEMOS, MI 48864-6201
Preparer
Julie M Pfeifle
Phone
5177060800
Supplemental Narrative

Additional Explanations

Form 990

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

Form 990, Page 1, Part I, Line 6

“26 total volunteers; 5 of them are non-voting honorary trustees.”

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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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$444,743
Liabilities
$55,613
Net assets
$389,130
Revenue
$162,541
Expenses
$153,520
Net income
$9,021
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