Civic Intelligence

Judson Center Staffing Solutions Inc.

990 • Fiscal year 2019 • EIN 46-3078309

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 10, 2020

30301 Northwestern Hwy No 100Farmington Hills, MI 48334

(248) 549-4339

Siviq Scores

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

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

3rd percentile

-93%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-76%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$862

Down $10,935 (-93%) from 2018

Net Assets

Flat

$0

Flat from 2018

Liabilities

Down

$862

Down $10,935 (-93%) from 2018

Revenue

Down

$99,623

Down $319,126 (-76%) from 2018

Expenses

Down

$99,623

Down $319,126 (-76%) from 2018

Net Income

Flat

$0

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2014: $32,011Liabilities 2014: $32,011Net Assets 2014: $02014Assets 2015: $33,264Liabilities 2015: $33,264Net Assets 2015: $02015Assets 2016: $18,085Liabilities 2016: $18,085Net Assets 2016: $02016Assets 2017: $18,102Liabilities 2017: $18,102Net Assets 2017: $02017Assets 2018: $11,797Liabilities 2018: $11,797Net Assets 2018: $02018Assets 2019: $862Liabilities 2019: $862Net Assets 2019: $02019Assets 2020: $993Liabilities 2020: $993Net Assets 2020: $02020Assets 2021: $993Liabilities 2021: $993Net Assets 2021: $02021Assets 2022: $1,014Liabilities 2022: $1,014Net Assets 2022: $02022Assets 2023: $183Liabilities 2023: $183Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2019

Assets$862
Liabilities$862
Net Assets$0

Operations Trend

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

$600K$400K$200K$0Revenue 2014: $423,547Expenses 2014: $423,547Net Income 2014: $02014Revenue 2015: $460,990Expenses 2015: $460,990Net Income 2015: $02015Revenue 2016: $439,019Expenses 2016: $439,019Net Income 2016: $02016Revenue 2017: $482,753Expenses 2017: $482,753Net Income 2017: $02017Revenue 2018: $418,749Expenses 2018: $418,749Net Income 2018: $02018Revenue 2019: $99,623Expenses 2019: $99,623Net Income 2019: $02019Revenue 2020: $39,065Expenses 2020: $39,065Net Income 2020: $02020Revenue 2021: $41,760Expenses 2021: $41,760Net Income 2021: $02021Revenue 2022: $48,584Expenses 2022: $48,584Net Income 2022: $02022Revenue 2023: $45,119Expenses 2023: $45,119Net Income 2023: $02023Revenue 2024: $64,731Expenses 2024: $64,731Net Income 2024: $02024

Highlighted filing

2019

Revenue$99,623
Expenses$99,623
Net Income$0
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 10, 2020
Return Version
2018v3.2
Gross Receipts
$99,623
Mission and Program Overview

Mission

To receive and administer funds to support the payroll services for the educational and charitable activities of the judson center, inc., an organization described in section 501(c)(3) of the irs code, including, but not limited to, vocational services for adults with disabilities.

To receive and administer funds to support the payroll services for the educational and charitable activities of the judson center, inc., an organization described in section 501(c)(3) of the irs code, including, but not limited to vocational services for adults with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$11,797$679▼ $11,118
Cash and Non-Interest-Bearing Accounts$0$183▲ $183
Total Assets$11,797$862▼ $10,935
Liabilities
Accounts Payable and Accrued Expenses$11,797$862▼ $10,935
Total Liabilities$11,797$862▼ $10,935
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$11,797$862▼ $10,935
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$99,623
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$99,623
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,058--$91,058
Payroll Taxes$6,966--$6,966
Other Employee Benefits$1,599--$1,599
Total Functional Expenses$99,623$0$0$99,623
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
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board receives and reviews a copy of the form 990 prior to filing with internal revenue service.

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

The conflict of interest policy is reviewed at the annual board of trustees meeting. The board members are required to disclose any conflict of interest that may exist and sign a conflict of interest form annually.

Form 990, Part VI, Section B, Line 15

Currently, the organization does not have any compensated officers.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Judson Center Staffing Solutions Inc
EIN
46-3078309
Phone
2485494339
Address
30301 NORTHWESTERN HWY NO 100, FARMINGTON HILLS, MI 48334

Signing Officer

Name
Lenora Hardy-foster
Title
CEO & President
Phone
2485494339
Signed
2020-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lenora Hardy-foster
Formed
2013
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
97
Volunteers
12

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
777 E WISCONSIN AVENUE FLOOR 32, MILWAUKEE, WI 53202
Preparer
Troy Marine CPA
Phone
4147775500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for the oversight of the audit and the process for the selection of the independent auditor has not changed during the year.

Financial Statement Notes

PART X, LINE 2:

The organization has received notification that it qualifies as a tax-exempt organization under section 501(c)(3) of the u.s. Internal revenue code and corresponding provisions of state law and, accordingly, is not subject to federal or state income taxes. The organization follows the standard relating to the accounting for uncertainty in income taxes. The tax effects from an uncertain tax position can be recognized in the consolidated financial statements, only if the position is more likely than not to be sustained on audit, based on the technical merits of the position. The organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would be more likely than not to sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the consolidated financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. The organization applies the accounting standard to all tax positions for which the statute of limitations remains open. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its consolidated financial statements. The organization is not currently under examination by any taxing jurisdiction.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS - 2015 AMOUNT: $ 439,019. 2016 AMOUNT: $ 482,753. 2018 AMOUNT: $ 99,623.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE ORGANIZATION FOLLOWS THE STANDARD RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT TO SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION APPLIES THE ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINS OPEN. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD RECEIVES AND REVIEWS A COPY OF THE FORM 990 PRIOR TO FILING WITH INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE ANNUAL BOARD OF TRUSTEES MEETING. THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THAT MAY EXIST AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CURRENTLY, THE ORGANIZATION DOES NOT HAVE ANY COMPENSATED OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR THE OVERSIGHT OF THE AUDIT AND THE PROCESS FOR THE SELECTION OF THE INDEPENDENT AUDITOR HAS NOT CHANGED DURING THE YEAR.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0JUDSON CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1JUDSON CENTER FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CHILD SAFE MICHIGAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381359084
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1275341027
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2472481416
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE SERVICES THAT STRENGHEN CHILDREN, ADULTS, AND FAMILIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT OF THE JUDSON CENTER, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2ADOPTION SERVICES - SUBSIDIARY OF JUDSON CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12, A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt030301 NORTHWESTERN HIGHWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt130301 NORTHWESTERN HIGHWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt230301 NORTHWESTERN HIGHWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FARMINGTON HILLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FARMINGTON HILLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2FARMINGTON HILLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048334
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148334
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd248334
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt099623
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0JUDSON CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011797
IRS990/TotalAssetsEOYAmt0862
IRS990/TotalAssetsGrp/BOYAmt011797
IRS990/TotalAssetsGrp/EOYAmt0862
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt097
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt099623
IRS990/TotalFunctionalExpensesGrp/TotalAmt099623
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011797
IRS990/TotalLiabilitiesEOYAmt0862
IRS990/TotalLiabilitiesGrp/BOYAmt011797
IRS990/TotalLiabilitiesGrp/EOYAmt0862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt099623
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt099623
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099623
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0862
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030301 NORTHWESTERN HWY NO 100
IRS990/USAddress/CityNm0FARMINGTON HILLS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048334
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LENORA HARDY-FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO & PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02485494339

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