Civic Intelligence

Center for Neurological Studies

990 • Fiscal year 2020 • EIN 45-2463347

Jun 01, 2019 to May 31, 2020 • Filed on Apr 05, 2020

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

76th percentile

0.40x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.20x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

34th percentile

-1.5%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

90th percentile

$202,100

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

80th percentile

34%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

79th percentile

26%

Faster revenue growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$869,025

Up $218,754 (+34%) from 2019

Net Assets

Down

$519,752

Down $25,487 (-4.7%) from 2019

Liabilities

Up

$349,273

Up $244,241 (+233%) from 2019

Revenue

Up

$1,754,580

Up $367,488 (+26%) from 2019

Expenses

Up

$1,780,067

Up $64,803 (+3.8%) from 2019

Net Income

Up

-$25,487

Up $302,685 (+92%) 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 2020: $869,025Liabilities 2020: $349,273Net Assets 2020: $519,7522020

Highlighted filing

2020

Assets$869,025
Liabilities$349,273
Net Assets$519,752

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 2020: $1,754,580Expenses 2020: $1,780,067Net Income 2020: -$25,4872020

Highlighted filing

2020

Revenue$1,754,580
Expenses$1,780,067
Net Income-$25,487
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Apr 5, 2020
Return Version
2019v5.0
Gross Receipts
$1,754,580
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$516,842$721,840▲ $204,998
Savings and Temporary Cash Investments$99,346$94,181▼ $5,165
Receivables From Officers Etc$26,900$26,900→ $0
Land, Buildings, and Equipment, Net$6,933$26,104▲ $19,171
Prepaid Expenses and Deferred Charges$250--
Total Assets$650,271$869,025▲ $218,754
Liabilities
Unsecured Notes Loans Payable$102,410$340,468▲ $238,058
Accounts Payable and Accrued Expenses$1,819$8,172▲ $6,353
Other Liabilities$803$633▼ $170
Total Liabilities$105,032$349,273▲ $244,241
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$545,239$519,752▼ $25,487
Total Net Assets Fund Balance$545,239$519,752▼ $25,487
Total Liabilities and Net Assets / Fund Balance$650,271$869,025▲ $218,754

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,104$35,028$61,132
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randall R Benson MdVice PresideFT$202,100$202,100
Randall R Benson MdVice President-$202,100$202,100
John RussellCEO/executivFT$199,300$199,300
John RussellCEO/executive Direct-$199,300$199,300

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$123,269
Program Service Revenue
$1,630,788
Investment Income
$523
Other Revenue
$0
All Other Contributions
$123,269
Change in Net Assets
$-25,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,086,963
Other Expenses$676,494
Professional Fundraising Fees$16,610
Total Fundraising Expense$16,610
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$727,744$214,661-$942,405
Fees for Services Other$97,893$135,740-$233,633
Occupancy-$86,959-$86,959
Other Employee Benefits$65,598$14,056-$79,654
Payroll Taxes$51,423$13,481-$64,904
All Other Expenses$33,266$18,931-$52,197
Insurance$31,474$13,489-$44,963
Office Expenses$28,073$11,546-$39,619
Information Technology$20,707$1,064-$21,771
Advertising$20,127$1,455-$21,582
Travel-$20,430-$20,430
Fees for Services Accounting-$17,172-$17,172
Fees for Services Professional Fundraising--$16,610$16,610
Other Expenses$3,560$14,601-$14,601
Fees for Services Legal$2,113$8,454-$10,567
Interest$7,692$855-$8,547
Depreciation Depletion$4,357$19-$4,376
Conferences and Meetings$2,260--$2,260
Total Functional Expenses$1,176,306$587,151$16,610$1,780,067
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$16,610
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$17,182

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$26,900$26,900→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
2020-04-05
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
14

Preparer

Firm
Barazsu & Cross Pc
Address
6905 TELEGRAPH ROAD SUITE 375, 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 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

Marketing services 8,640 0 0 admin support 36,112 29,546 0 transcription services 0 856 0 video consultant 0 4,655 0 management services 32,362 97,088 0 research consultant 18,765 0 0 bookkeeping service 0 2,063 0 payroll service 2,014 672 0 401k fee 0 860 0 total 97,893 135,740 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SCHEDULE A, PART 1 HAS BEEN AMENDED TO CHANGE THE REASON THE ORGANIZATION IS NOT A PRIVATE FOUNDATION TO REASON 7 FROM REASON 10. THE ORGANIZATION RECEIVES A SUNSTANTIAL PART OF ITS SUPPORT FROM THE PUBLIC. SCHEDULE A, PART II HAS NOW BEEN COMPLETED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RANDALL R BENSON MD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN RUSSELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT
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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/ExplanationTxt1CNS 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/ExplanationTxt2A BOARD MEETING IS SCHEDULED TO REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY REVIEW ANY CONFLICTS OF INTEREST DISCLOSED BY ITS BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION OF THE CEO IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE KEY EMPLOYEE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MARKETING SERVICES 8,640 0 0 ADMIN SUPPORT 36,112 29,546 0 TRANSCRIPTION SERVICES 0 856 0 VIDEO CONSULTANT 0 4,655 0 MANAGEMENT SERVICES 32,362 97,088 0 RESEARCH CONSULTANT 18,765 0 0 BOOKKEEPING SERVICE 0 2,063 0 PAYROLL SERVICE 2,014 672 0 401K FEE 0 860 0 TOTAL 97,893 135,740 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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