Civic Intelligence

Alt Ed Academy of Ogemaw County

EIN 46-5592802 • 501(c)3 • Tawas City, MI

Profile

The principal purpose of the academy is to provide a blended online learning pathway to academic success for students who have dropped out or been expelled from high school. The board of the academy shall control the policies of the school and shall facilitate its progress toward goals established by the board in furtherance of the academy's purpose. The academy is organized and shall be operated exclusively for educational purposes as a public school academy, pursuant to part 6a of the school code. The academy shall be a public educational institution for individuals who reside in the authorizing body's constituent local school district. Enrollment in the academy may be open to all individuals who reside in this state who meet the admission policy and shall be open to all pupils who reside within the geographic boundaries of the crawford-oscoda-ogemaw- roscommon intermediate school district (coor isd), subject to total enrollment limitations. The academy shall be non-religious and sha

27 N Rempert RoadTawas City, MI 48763

www.ogemawaea.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.08x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

48th percentile

3.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

53rd percentile

$66,515

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

55th percentile

5.3%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

9.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$2,851,925

Up $142,415 (+5.3%) from 2024

Liabilities

Up

$223,175

Up $84,162 (+61%) from 2024

Net Assets

Up

$2,628,750

Up $58,253 (+2.3%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin48th percentile

Revenue

Up

$1,619,736

Up $143,832 (+9.7%) from 2024

Expenses

Up

$1,561,483

Up $194,998 (+14%) from 2024

Net Income

Down

$58,253

Down $51,166 (-47%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2015: $208,989Liabilities 2015: $25,133Net Assets 2015: $183,8562015Assets 2016: $570,204Liabilities 2016: $42,170Net Assets 2016: $528,0342016Assets 2017: $860,188Liabilities 2017: $34,792Net Assets 2017: $825,3962017Assets 2018: $1,042,976Liabilities 2018: $20,413Net Assets 2018: $1,022,5632018Assets 2019: $1,275,363Liabilities 2019: $7,919Net Assets 2019: $1,267,4442019Assets 2020: $1,503,710Liabilities 2020: $12,812Net Assets 2020: $1,490,8982020Assets 2021: $1,782,573Liabilities 2021: $13,036Net Assets 2021: $1,769,5372021Assets 2022: $2,234,994Liabilities 2022: $49,416Net Assets 2022: $2,185,5782022Assets 2023: $2,561,218Liabilities 2023: $100,140Net Assets 2023: $2,461,0782023Assets 2024: $2,709,510Liabilities 2024: $139,013Net Assets 2024: $2,570,4972024Assets 2025: $2,851,925Liabilities 2025: $223,175Net Assets 2025: $2,628,7502025

Highlighted filing

2025

Assets$2,851,925
Liabilities$223,175
Net Assets$2,628,750
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2015: $436,559Expenses 2015: $252,703Net Income 2015: $183,8562015Revenue 2016: $776,778Expenses 2016: $432,600Net Income 2016: $344,1782016Revenue 2017: $793,829Expenses 2017: $496,467Net Income 2017: $297,3622017Revenue 2018: $803,872Expenses 2018: $606,705Net Income 2018: $197,1672018Revenue 2019: $969,254Expenses 2019: $724,373Net Income 2019: $244,8812019Revenue 2020: $1,045,288Expenses 2020: $821,834Net Income 2020: $223,4542020Revenue 2021: $1,200,032Expenses 2021: $921,393Net Income 2021: $278,6392021Revenue 2022: $1,356,663Expenses 2022: $940,622Net Income 2022: $416,0412022Revenue 2023: $1,473,193Expenses 2023: $1,197,693Net Income 2023: $275,5002023Revenue 2024: $1,475,904Expenses 2024: $1,366,485Net Income 2024: $109,4192024Revenue 2025: $1,619,736Expenses 2025: $1,561,483Net Income 2025: $58,2532025

Highlighted filing

2025

Revenue$1,619,736
Expenses$1,561,483
Net Income$58,253
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,851,925
Liabilities
$223,175
Net assets
$2,628,750
Revenue
$1,619,736
Expenses
$1,561,483
Net income
$58,253
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.85$0.22$2.63$1.62$1.56$0.06
2024Detailed filing. Detailed filing data is available for this year.$2.71$0.14$2.57$1.48$1.37$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.56$0.10$2.46$1.47$1.20$0.28
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.05$2.19$1.36$0.94$0.42
2021Detailed filing. Detailed filing data is available for this year.$1.78$0.01$1.77$1.20$0.92$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.50$0.01$1.49$1.05$0.82$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.01$1.27$0.97$0.72$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.02$0.80$0.61$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.79$0.50$0.30
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.04$0.53$0.78$0.43$0.34
2015Summary only. Only limited summary data is available for this year.$0.21$0.03$0.18$0.44$0.25$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 20, 2025
Return Version
2024v5.0
Gross Receipts
$1,619,736
Mission and Program Overview

Mission

The principal purpose of the academy is to provide a blended online learning pathway to academic success for students who have dropped out or been expelled from high school. The board of the academy shall control the policies of the school and shall facilitate its progress toward goals established by the board in furtherance of the academy's purpose. The academy is organized and shall be operated exclusively for educational purposes as a public school academy, pursuant to part 6a of the school code. The academy shall be a public educational institution for individuals who reside in the authorizing body's constituent local school district. Enrollment in the academy may be open to all individuals who reside in this state who meet the admission policy and shall be open to all pupils who reside within the geographic boundaries of the crawford-oscoda-ogemaw- roscommon intermediate school district (coor isd), subject to total enrollment limitations. The academy shall be non-religious and sha

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,570,497$2,628,750▲ $58,253
Accounts Receivable$2,035,961$2,136,605▲ $100,644
Land, Buildings, and Equipment, Net$461,712$480,055▲ $18,343
Cash and Non-Interest-Bearing Accounts$209,576$235,265▲ $25,689
Prepaid Expenses and Deferred Charges$2,261--
Total Assets$2,709,510$2,851,925▲ $142,415
Liabilities
Deferred Revenue$112,243$194,337▲ $82,094
Accounts Payable and Accrued Expenses$26,770$28,838▲ $2,068
Total Liabilities$139,013$223,175▲ $84,162
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,570,497$2,628,750▲ $58,253
Total Liabilities and Net Assets / Fund Balance$2,709,510$2,851,925▲ $142,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$298,506$46,754$345,260
Equipment$70,117$31,950$102,067
Land$80,000-$80,000
Leasehold Improvements$31,432$4,836$36,268
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tina WilliamsProgram DireFT$66,515$66,515

Board Members and Trustees

NameTitle
Mark BerdanPresident
Michael EhingerTrustee
Trisha ZieglerTrustee
Lisa BolenSecretary/tr
Gail HugheyVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Iosco ResaAdmin/labor27 N REMPERT ROAD, Tawas City, MI 48763$1,204,228
Revenue and Support

Revenue Composition

Contributions and Grants
$1,529,435
Program Service Revenue
$0
Investment Income
$90,301
Other Revenue
$0
All Other Contributions
$63,480
Change in Net Assets
$58,253

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,619,736
Total Revenue per Audited Statements
$1,619,736
Total Revenue per Form 990
$1,619,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,561,483
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,156,503--$1,156,503
Fees for Services Management-$145,151-$145,151
Travel$47,573--$47,573
Occupancy$44,595--$44,595
Information Technology$26,624--$26,624
Depreciation Depletion$21,257--$21,257
Conferences and Meetings-$14,393-$14,393
Insurance$11,292--$11,292
Fees for Services Accounting-$8,505-$8,505
Advertising$5,200--$5,200
All Other Expenses$2,815$2,080-$4,895
Other Expenses$3,689--$3,689
Total Functional Expenses$1,391,354$170,129$0$1,561,483

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,561,483
Total Expenses per Audited Statements$1,561,483
Total Expenses per Form 990$1,561,483
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 35% controlled entity
No
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Iosco regional educational service agency (iresa) has been appointed the manager of the academy. The agreed upon compensation is part of the management agreement that is signed by both parties.”

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

“The full board reviews and approves the final form 990 prior to signing and mailing the information return to the irs.”

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

“The conflict of interest policy is part of the application process. On an annual basis, all board members are required to sign a disclosure stating that there are no related parties with the academy. If a related party is considered for contracting throughout the year, the board member must state on the record that there is a related party, and abstain from voting. Necessary corrective action would be taken if the policy was not followed.”

Form 990, Page 6, Part VI, Line 19

“Documents are available for review upon request.”

Filing and Contact Details

Filer

Filer Name
Alt Ed Academy of Ogemaw County
EIN
46-5592802
Phone
9893623006
Address
27 N REMPERT ROAD, TAWAS CITY, MI 48763

Signing Officer

Name
Mark Berdan
Title
President
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Berdan
Formed
2014
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Stephenson & Company Pc
Address
PO BOX 159, WEST BRANCH, MI 48661
Preparer
Cynthia R Scott CPA
Phone
9893450850
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The principal purpose of the academy is to provide a blended online learning pathway to academic success for students who have dropped out or been expelled from high school. The board of the academy shall control the policies of the school and shall facilitate its progress toward goals established by the board in furtherance of the academy's purpose. The academy is organized and shall be operated exclusively for educational purposes as a public school academy, pursuant to part 6a of the school code. The academy shall be a public educational institution for individuals who reside in the authorizing body's constituent local school district. Enrollment in the academy may be open to all individuals who reside in this state who meet the admission policy and shall be open to all pupils who reside within the geographic boundaries of the crawford-oscoda-ogemaw- roscommon intermediate school district (coor isd), subject to total enrollment limitations. The academy shall be non-religious and shall accept students and hire staff without discrimination as to race, color, religion, national origin, sex, marital status, sexual orientation, educational affiliation, handicap status, or age, and shall comply with all applicable laws and regulations relating thereto.”

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

“The academy provides tuition-free public education to students who have dropped out or been expelled from high school.”

Form 990, Part IX, Line 11G

“Intruction/support personnel 1,156,503 0 0”

Raw XML Appendix372 raw XML fields

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/MissionDesc0THE PRINCIPAL PURPOSE OF THE ACADEMY IS TO PROVIDE A BLENDED ONLINE LEARNING PATHWAY TO ACADEMIC SUCCESS FOR STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. THE BOARD OF THE ACADEMY SHALL CONTROL THE POLICIES OF THE SCHOOL AND SHALL FACILITATE ITS PROGRESS TOWARD GOALS ESTABLISHED BY THE BOARD IN FURTHERANCE OF THE ACADEMY'S PURPOSE. THE ACADEMY IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AS A PUBLIC SCHOOL ACADEMY, PURSUANT TO PART 6A OF THE SCHOOL CODE. THE ACADEMY SHALL BE A PUBLIC EDUCATIONAL INSTITUTION FOR INDIVIDUALS WHO RESIDE IN THE AUTHORIZING BODY'S CONSTITUENT LOCAL SCHOOL DISTRICT. ENROLLMENT IN THE ACADEMY MAY BE OPEN TO ALL INDIVIDUALS WHO RESIDE IN THIS STATE WHO MEET THE ADMISSION POLICY AND SHALL BE OPEN TO ALL PUPILS WHO RESIDE WITHIN THE GEOGRAPHIC BOUNDARIES OF THE CRAWFORD-OSCODA-OGEMAW- ROSCOMMON INTERMEDIATE SCHOOL DISTRICT (COOR ISD), SUBJECT TO TOTAL ENROLLMENT LIMITATIONS. THE ACADEMY SHALL BE NON-RELIGIOUS AND SHA
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ACADEMY PROVIDES TUITION-FREE PUBLIC EDUCATION TO STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY IS PART OF BOARD PUBLIC RECORD, INCLUDED ON ALL BOARD AGENDAS AND MINUTES; AND INCLUDED IN ANY EMPLOYMENT POSTINGS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ACADEMY RECEIVED FINANCIAL ASSISTANCE FROM THE STATE OF MICHIGAN THROUGH GRANTS AWARDED TO THE ACADEMY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL PURPOSE OF THE ACADEMY IS TO PROVIDE A BLENDED ONLINE LEARNING PATHWAY TO ACADEMIC SUCCESS FOR STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL. THE BOARD OF THE ACADEMY SHALL CONTROL THE POLICIES OF THE SCHOOL AND SHALL FACILITATE ITS PROGRESS TOWARD GOALS ESTABLISHED BY THE BOARD IN FURTHERANCE OF THE ACADEMY'S PURPOSE. THE ACADEMY IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FOR EDUCATIONAL PURPOSES AS A PUBLIC SCHOOL ACADEMY, PURSUANT TO PART 6A OF THE SCHOOL CODE. THE ACADEMY SHALL BE A PUBLIC EDUCATIONAL INSTITUTION FOR INDIVIDUALS WHO RESIDE IN THE AUTHORIZING BODY'S CONSTITUENT LOCAL SCHOOL DISTRICT. ENROLLMENT IN THE ACADEMY MAY BE OPEN TO ALL INDIVIDUALS WHO RESIDE IN THIS STATE WHO MEET THE ADMISSION POLICY AND SHALL BE OPEN TO ALL PUPILS WHO RESIDE WITHIN THE GEOGRAPHIC BOUNDARIES OF THE CRAWFORD-OSCODA-OGEMAW- ROSCOMMON INTERMEDIATE SCHOOL DISTRICT (COOR ISD), SUBJECT TO TOTAL ENROLLMENT LIMITATIONS. THE ACADEMY SHALL BE NON-RELIGIOUS AND SHALL ACCEPT STUDENTS AND HIRE STAFF WITHOUT DISCRIMINATION AS TO RACE, COLOR, RELIGION, NATIONAL ORIGIN, SEX, MARITAL STATUS, SEXUAL ORIENTATION, EDUCATIONAL AFFILIATION, HANDICAP STATUS, OR AGE, AND SHALL COMPLY WITH ALL APPLICABLE LAWS AND REGULATIONS RELATING THERETO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ACADEMY PROVIDES TUITION-FREE PUBLIC EDUCATION TO STUDENTS WHO HAVE DROPPED OUT OR BEEN EXPELLED FROM HIGH SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IOSCO REGIONAL EDUCATIONAL SERVICE AGENCY (IRESA) HAS BEEN APPOINTED THE MANAGER OF THE ACADEMY. THE AGREED UPON COMPENSATION IS PART OF THE MANAGEMENT AGREEMENT THAT IS SIGNED BY BOTH PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FULL BOARD REVIEWS AND APPROVES THE FINAL FORM 990 PRIOR TO SIGNING AND MAILING THE INFORMATION RETURN TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS PART OF THE APPLICATION PROCESS. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO SIGN A DISCLOSURE STATING THAT THERE ARE NO RELATED PARTIES WITH THE ACADEMY. IF A RELATED PARTY IS CONSIDERED FOR CONTRACTING THROUGHOUT THE YEAR, THE BOARD MEMBER MUST STATE ON THE RECORD THAT THERE IS A RELATED PARTY, AND ABSTAIN FROM VOTING. NECESSARY CORRECTIVE ACTION WOULD BE TAKEN IF THE POLICY WAS NOT FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INTRUCTION/SUPPORT PERSONNEL 1,156,503 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARK BERDAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALT ED ACADEMY OF OGEMAW COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0ALTE
ReturnHeader/Filer/EIN0465592802
ReturnHeader/Filer/PhoneNum09893623006
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA R SCOTT CPA
ReturnHeader/ReturnTs02025-11-11T08:09:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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