Civic Intelligence

Center for Neurological Studies

990 • Fiscal year 2019 • EIN 45-2463347

Jun 01, 2018 to May 31, 2019 • Filed on Oct 25, 2019

43000 W 9 Mile Rd Ste 116Novi, MI 48375

(248) 277-3334

Siviq Scores

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

Liabilities / Assets

61st percentile

0.16x

Higher debt load relative to assets than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

47th percentile

0.08x

Higher debt load relative to revenue than 47% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

90th percentile

$200,500

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

4th percentile

-32%

Faster asset growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

27th percentile

-6.2%

Faster revenue growth than 27% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Flat

$650,271

Flat from 2019

Net Assets

Flat

$545,239

Flat from 2019

Liabilities

Flat

$105,032

Flat from 2019

Revenue

Flat

$1,387,092

Flat from 2019

Expenses

Flat

$1,715,264

Flat from 2019

Net Income

Flat

-$328,172

Flat from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $47,174Liabilities 2012: $0Net Assets 2012: $47,1742012Assets 2013: $76,781Liabilities 2013: $863Net Assets 2013: $75,9182013Assets 2014: $180,345Liabilities 2014: $99Net Assets 2014: $180,2462014Assets 2015: $563,833Liabilities 2015: $18,539Net Assets 2015: $545,2942015Assets 2016: $1,127,496Liabilities 2016: $18,042Net Assets 2016: $1,109,4542016Assets 2017: $977,632Liabilities 2017: $48,504Net Assets 2017: $929,1282017Assets 2018: $952,864Liabilities 2018: $79,453Net Assets 2018: $873,4112018Assets 2019: $650,271Liabilities 2019: $105,032Net Assets 2019: $545,2392019Assets 2019: $650,271Liabilities 2019: $105,032Net Assets 2019: $545,2392019Assets 2020: $869,025Liabilities 2020: $349,273Net Assets 2020: $519,7522020

Highlighted filing

2019

Assets$650,271
Liabilities$105,032
Net Assets$545,239

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $406,6152012Expenses 2013: $762,6262013Revenue 2014: $1,038,990Expenses 2014: $934,662Net Income 2014: $104,3282014Revenue 2015: $1,606,998Expenses 2015: $1,241,950Net Income 2015: $365,0482015Revenue 2016: $1,964,323Expenses 2016: $1,400,163Net Income 2016: $564,1602016Revenue 2017: $1,413,099Expenses 2017: $1,593,425Net Income 2017: -$180,3262017Revenue 2018: $1,478,095Expenses 2018: $1,533,812Net Income 2018: -$55,7172018Revenue 2019: $1,387,092Expenses 2019: $1,715,264Net Income 2019: -$328,1722019Revenue 2019: $1,387,092Expenses 2019: $1,715,264Net Income 2019: -$328,1722019Revenue 2020: $1,754,580Expenses 2020: $1,780,067Net Income 2020: -$25,4872020

Highlighted filing

2019

Revenue$1,387,092
Expenses$1,715,264
Net Income-$328,172
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Oct 25, 2019
Return Version
2018v3.1
Gross Receipts
$1,387,092
Mission and Program Overview

Mission

Research into treatment and prevention of head injuries.

To advance the scientific research of neuroimaging methods to translate new insights into improve diagnosis of brain injury and provide educational resources of these findings. Provide resources and support to other organizations that provide education materials of brain disorders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$849,469$516,842▼ $332,627
Savings and Temporary Cash Investments$65,504$99,346▲ $33,842
Receivables From Officers Etc$26,900$26,900→ $0
Land, Buildings, and Equipment, Net$10,245$6,933▼ $3,312
Prepaid Expenses and Deferred Charges$746$250▼ $496
Total Assets$952,864$650,271▼ $302,593
Liabilities
Unsecured Notes Loans Payable$73,050$102,410▲ $29,360
Accounts Payable and Accrued Expenses$4,749$1,819▼ $2,930
Other Liabilities$1,654$803▼ $851
Total Liabilities$79,453$105,032▲ $25,579
Net Assets / Fund Balance
Unrestricted Net Assets$873,411$545,239▼ $328,172
Total Net Assets Fund Balance$873,411$545,239▼ $328,172
Total Liabilities and Net Assets / Fund Balance$952,864$650,271▼ $302,593

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,933$30,652$37,585
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randall R Benson MdVice PresideFT$184,000$16,500$200,500
Randall R Benson MdVice President-$184,000$12,000$200,500
John RussellCEO/executivFT$189,800-$189,800
John RussellCEO/executive Direct-$189,800$28,500$189,800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$7,770
Program Service Revenue
$1,377,623
Investment Income
$1,699
Other Revenue
$0
All Other Contributions
$7,770
Change in Net Assets
$-328,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$899,103
Other Expenses$816,161
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$647,296$154,989-$802,285
Fees for Services Other$189,625$136,827-$326,452
Occupancy-$73,876-$73,876
Payroll Taxes$53,362$4,641-$58,003
All Other Expenses$40,223$15,135-$55,358
Other Employee Benefits$34,512$4,303-$38,815
Office Expenses$20,050$8,916-$28,966
Insurance$22,131$3,905-$26,036
Fees for Services Accounting-$25,943-$25,943
Travel$21,949$1,780-$23,729
Advertising$21,473$893-$22,366
Other Expenses$15,675$31,542-$15,675
Information Technology$9,337$491-$9,828
Fees for Services Legal$1,928$7,713-$9,641
Interest$4,521$502-$5,023
Depreciation Depletion$3,162$150-$3,312
Conferences and Meetings$3,035--$3,035
Total Functional Expenses$1,243,658$471,606$0$1,715,264
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-AccountantAccounting/tax PrepNo$25,943

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$26,900$26,900→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Withholdings$803
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

A board meeting is scheduled to review the form 990.

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

Annually review any conflicts of interest disclosed by its board members.

Form 990, Page 6, Part VI, Line 15A

The compensation of the ceo is reviewed and approved by the board of directors on a regular basis

Form 990, Page 6, Part VI, Line 15B

The compensation of the key employee is reviewed and approved by the board of directors on a regular basis

Form 990, Page 6, Part VI, Line 19

All governing documents are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Neurological Studies
EIN
45-2463347
Phone
2482773334
Address
43000 W 9 MILE RD STE 116, NOVI, MI 48375

Signing Officer

Name
John Russell
Title
CEO/executive Direct
Phone
2482773334
Signed
2019-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Russell
Formed
2011
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
5
Employees
9
Volunteers
20

Preparer

Firm
Barazsu & Cross Pc
Address
6755 TELEGRAPH ROAD SUITE 300, BLOOMFIELD HILLS, MI 48301-3182
Preparer
Francis C Barazsu CPA
Phone
2486429600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To advance the scientific research of neuroimaging methods to translate new insights into improve diagnosis of brain injury and provide educational resources of these findings. Provide resources and support to other organizations that provide education materials of brain disorders.

Form 990, Page 2, Part III, Line 2

The introduction of a new imaging of brain disorders. This new method is susceptibility weighted imaging (swi).

Form 990, Page 2, Part III, Line 4D

Cns continues to provide innovative resources and hope to caregivers, survivors and professionals in the care of brain disorders. The cns resources for diagnosis of mild brain injury using patent pending mri tools, pioneered with innovative treatments such as qeeg, nuero-feedback and growth hormone studies makes cns the leader in advance neuroimaging and diagnosis. Cns has developed two unique core imaging strategies to accomplish the mission of the organization. Susceptibility weighted imaging (swi) and diffusion tensor imaging (dti). Swi is three to six times more sensitive than traditional mri imaging, revealing even the smallest hemorrgage. Dti is even more sensitive than swi, allowing indentification of other chronic, degenerative processes that cause test results to remain abnormal (contine to show signs of disorders) despite real functional recovery. Cns continues to use volumetrics analysis to diagnosis and treat brain disorders. In the initial year of conducting this procedure cns has performed over 50 volumetric analysis. Doctor randall benson, a nationally regarded behavoral neurologist and imaging neuroscientist provides educational presentations and workshops throughout the globe. In addition, he has authored several published papers and articles. These include: mr imaging findings in mild tramatic brain injury with persistent neurological impairment detection of hemorrhagic and axonal pathology in mild traumatic brain injury using advance mri implications for neurorehabilitation global white matter analysis of diffusion tensor images in predictive of injury severity in traumatic brain injury neurofeedback and traumatic brain injury doctor benson is available for speaking engagements and educational workshops to share his knowledge and expertise he and cns has developed over the many years. He brings hope to survivors and their families and professionals in the diagnosis and treatment of brain injuries and disorders.

Form 990, Part IX, Line 11G

Professional services 163 0 0 marketing services 31,920 0 0 admin support 48,270 25,991 0 video consultant 19,937 0 0 management services 0 109,152 0 research consultant 87,104 0 0 bookkeeping service 0 1,192 0 payroll service 2,231 248 0 401k fee 0 244 0 total 189,625 136,827 0

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0CNS CONTINUES TO PROVIDE INNOVATIVE RESOURCES AND HOPE TO CAREGIVERS, SURVIVORS AND PROFESSIONALS IN THE CARE OF BRAIN DISORDERS. THE CNS RESOURCES FOR DIAGNOSIS OF MILD BRAIN INJURY USING PATENT PENDING MRI TOOLS, PIONEERED WITH INNOVATIVE TREATMENTS SUCH AS QEEG, NUERO-FEEDBACK AND GROWTH HORMONE STUDIES MAKES CNS THE LEADER IN ADVANCE NEUROIMAGING AND DIAGNOSIS. CNS HAS DEVELOPED TWO UNIQUE CORE IMAGING STRATEGIES TO ACCOMPLISH THE MISSION OF THE ORGANIZATION. SUSCEPTIBILITY WEIGHTED IMAGING (SWI) AND DIFFUSION TENSOR IMAGING (DTI). SWI IS THREE TO SIX TIMES MORE SENSITIVE THAN TRADITIONAL MRI IMAGING, REVEALING EVEN THE SMALLEST HEMORRGAGE. DTI IS EVEN MORE SENSITIVE THAN SWI, ALLOWING INDENTIFICATION OF OTHER CHRONIC, DEGENERATIVE PROCESSES THAT CAUSE TEST RESULTS TO REMAIN ABNORMAL (CONTINE TO SHOW SIGNS OF DISORDERS) DESPITE REAL FUNCTIONAL RECOVERY. CNS CONTINUES TO USE VOLUMETRICS ANALYSIS TO DIAGNOSIS AND TREAT BRAIN DISORDERS. IN THE INITIAL YEAR OF CONDUCTING THIS PROCEDURE CNS HAS PERFORMED OVER 50 VOLUMETRIC ANALYSIS. DOCTOR RANDALL BENSON, A NATIONALLY REGARDED BEHAVORAL NEUROLOGIST AND IMAGING NEUROSCIENTIST PROVIDES EDUCATIONAL PRESENTATIONS AND WORKSHOPS THROUGHOUT THE GLOBE. IN ADDITION, HE HAS AUTHORED SEVERAL PUBLISHED PAPERS AND ARTICLES. THESE INCLUDE: MR IMAGING FINDINGS IN MILD TRAMATIC BRAIN INJURY WITH PERSISTENT NEUROLOGICAL IMPAIRMENT DETECTION OF HEMORRHAGIC AND AXONAL PATHOLOGY IN MILD TRAUMATIC BRAIN INJURY USING ADVANCE MRI IMPLICATIONS FOR NEUROREHABILITATION GLOBAL WHITE MATTER ANALYSIS OF DIFFUSION TENSOR IMAGES IN PREDICTIVE OF INJURY SEVERITY IN TRAUMATIC BRAIN INJURY NEUROFEEDBACK AND TRAUMATIC BRAIN INJURY DOCTOR BENSON IS AVAILABLE FOR SPEAKING ENGAGEMENTS AND EDUCATIONAL WORKSHOPS TO SHARE HIS KNOWLEDGE AND EXPERTISE HE AND CNS HAS DEVELOPED OVER THE MANY YEARS. HE BRINGS HOPE TO SURVIVORS AND THEIR FAMILIES AND PROFESSIONALS IN THE DIAGNOSIS AND TREATMENT OF BRAIN INJURIES AND DISORDERS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN RUSSELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RANDALL R BENSON MD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO/EXECUTIVE DIRECT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0SCHEDULE J PART I, 1A) COUNTRY CLUB IS USED FOR CLIENT DEVELOPMENT, NETWORKING, COMPANY FUNCTIONS INCLUDING BUSINESS MEETINGS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0RANDALL BENSON
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0BARAZSU & CROSS PC PROVIDES ACCOUNTING AND TAX SERVICES FOR THE CENTER FOR NEUROLOGICAL STUDIES. FRANCIS BARAZSU IS A PARTER IN THIS FIRM AND IS ON THE BOARD OF DIRECTORS
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ADVANCE THE SCIENTIFIC RESEARCH OF NEUROIMAGING METHODS TO TRANSLATE NEW INSIGHTS INTO IMPROVE DIAGNOSIS OF BRAIN INJURY AND PROVIDE EDUCATIONAL RESOURCES OF THESE FINDINGS. PROVIDE RESOURCES AND SUPPORT TO OTHER ORGANIZATIONS THAT PROVIDE EDUCATION MATERIALS OF BRAIN DISORDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE INTRODUCTION OF A NEW IMAGING OF BRAIN DISORDERS. THIS NEW METHOD IS SUSCEPTIBILITY WEIGHTED IMAGING (SWI).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CNS CONTINUES TO PROVIDE INNOVATIVE RESOURCES AND HOPE TO CAREGIVERS, SURVIVORS AND PROFESSIONALS IN THE CARE OF BRAIN DISORDERS. THE CNS RESOURCES FOR DIAGNOSIS OF MILD BRAIN INJURY USING PATENT PENDING MRI TOOLS, PIONEERED WITH INNOVATIVE TREATMENTS SUCH AS QEEG, NUERO-FEEDBACK AND GROWTH HORMONE STUDIES MAKES CNS THE LEADER IN ADVANCE NEUROIMAGING AND DIAGNOSIS. CNS HAS DEVELOPED TWO UNIQUE CORE IMAGING STRATEGIES TO ACCOMPLISH THE MISSION OF THE ORGANIZATION. SUSCEPTIBILITY WEIGHTED IMAGING (SWI) AND DIFFUSION TENSOR IMAGING (DTI). SWI IS THREE TO SIX TIMES MORE SENSITIVE THAN TRADITIONAL MRI IMAGING, REVEALING EVEN THE SMALLEST HEMORRGAGE. DTI IS EVEN MORE SENSITIVE THAN SWI, ALLOWING INDENTIFICATION OF OTHER CHRONIC, DEGENERATIVE PROCESSES THAT CAUSE TEST RESULTS TO REMAIN ABNORMAL (CONTINE TO SHOW SIGNS OF DISORDERS) DESPITE REAL FUNCTIONAL RECOVERY. CNS CONTINUES TO USE VOLUMETRICS ANALYSIS TO DIAGNOSIS AND TREAT BRAIN DISORDERS. IN THE INITIAL YEAR OF CONDUCTING THIS PROCEDURE CNS HAS PERFORMED OVER 50 VOLUMETRIC ANALYSIS. DOCTOR RANDALL BENSON, A NATIONALLY REGARDED BEHAVORAL NEUROLOGIST AND IMAGING NEUROSCIENTIST PROVIDES EDUCATIONAL PRESENTATIONS AND WORKSHOPS THROUGHOUT THE GLOBE. IN ADDITION, HE HAS AUTHORED SEVERAL PUBLISHED PAPERS AND ARTICLES. THESE INCLUDE: MR IMAGING FINDINGS IN MILD TRAMATIC BRAIN INJURY WITH PERSISTENT NEUROLOGICAL IMPAIRMENT DETECTION OF HEMORRHAGIC AND AXONAL PATHOLOGY IN MILD TRAUMATIC BRAIN INJURY USING ADVANCE MRI IMPLICATIONS FOR NEUROREHABILITATION GLOBAL WHITE MATTER ANALYSIS OF DIFFUSION TENSOR IMAGES IN PREDICTIVE OF INJURY SEVERITY IN TRAUMATIC BRAIN INJURY NEUROFEEDBACK AND TRAUMATIC BRAIN INJURY DOCTOR BENSON IS AVAILABLE FOR SPEAKING ENGAGEMENTS AND EDUCATIONAL WORKSHOPS TO SHARE HIS KNOWLEDGE AND EXPERTISE HE AND CNS HAS DEVELOPED OVER THE MANY YEARS. HE BRINGS HOPE TO SURVIVORS AND THEIR FAMILIES AND PROFESSIONALS IN THE DIAGNOSIS AND TREATMENT OF BRAIN INJURIES AND DISORDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A BOARD MEETING IS SCHEDULED TO REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY REVIEW ANY CONFLICTS OF INTEREST DISCLOSED BY ITS BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE CEO IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION OF THE KEY EMPLOYEE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROFESSIONAL SERVICES 163 0 0 MARKETING SERVICES 31,920 0 0 ADMIN SUPPORT 48,270 25,991 0 VIDEO CONSULTANT 19,937 0 0 MANAGEMENT SERVICES 0 109,152 0 RESEARCH CONSULTANT 87,104 0 0 BOOKKEEPING SERVICE 0 1,192 0 PAYROLL SERVICE 2,231 248 0 401K FEE 0 244 0 TOTAL 189,625 136,827 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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