Civic Intelligence

Sc Development Unit 14 Inc.

990 • Fiscal year 2016 • EIN 47-5287334

Sep 24, 2015 to Jun 30, 2016 • Filed on Dec 16, 2016

18600 Haggerty RoadLivonia, MI 48152

(248) 353-7620

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$2,615,066

No earlier filing loaded for comparison.

Net Assets

$2,615,066

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

$2,397,729

No earlier filing loaded for comparison.

Expenses

$22,985

No earlier filing loaded for comparison.

Net Income

$2,374,744

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2016: $2,615,066Liabilities 2016: $0Net Assets 2016: $2,615,0662016Assets 2017: $4,114,742Liabilities 2017: $0Net Assets 2017: $4,114,7422017Assets 2018: $5,034,035Liabilities 2018: $909Net Assets 2018: $5,033,1262018Assets 2019: $5,356,268Liabilities 2019: $0Net Assets 2019: $5,356,2682019Assets 2020: $5,352,103Liabilities 2020: $0Net Assets 2020: $5,352,1032020Assets 2021: $7,821,024Liabilities 2021: $0Net Assets 2021: $7,821,0242021Assets 2022: $9,609,385Liabilities 2022: $0Net Assets 2022: $9,609,3852022Assets 2023: $12,642,587Liabilities 2023: $0Net Assets 2023: $12,642,5872023Assets 2024: $16,072,103Liabilities 2024: $0Net Assets 2024: $16,072,1032024Assets 2025: $17,836,870Liabilities 2025: $0Net Assets 2025: $17,836,8702025

Highlighted filing

2016

Assets$2,615,066
Liabilities$0
Net Assets$2,615,066

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $2,397,729Expenses 2016: $22,985Net Income 2016: $2,374,7442016Revenue 2017: $414,581Expenses 2017: $37,635Net Income 2017: $376,9462017Revenue 2018: $874,201Expenses 2018: $379,114Net Income 2018: $495,0872018Revenue 2019: $518,025Expenses 2019: $360,920Net Income 2019: $157,1052019Revenue 2020: $155,497Expenses 2020: $194,767Net Income 2020: -$39,2702020Revenue 2021: $760,601Expenses 2021: $79,564Net Income 2021: $681,0372021Revenue 2022: $4,074,300Expenses 2022: $114,588Net Income 2022: $3,959,7122022Revenue 2023: $1,868,550Expenses 2023: $126,486Net Income 2023: $1,742,0642023Revenue 2024: $1,953,127Expenses 2024: $170,708Net Income 2024: $1,782,4192024Revenue 2025: $1,380,919Expenses 2025: $1,107,984Net Income 2025: $272,9352025

Highlighted filing

2016

Revenue$2,397,729
Expenses$22,985
Net Income$2,374,744
Jump To
Filing Snapshot
Filing Period
Sep 24, 2015 to Jun 30, 2016
Signed
Dec 16, 2016
Return Version
2015v2.1
Gross Receipts
$2,397,729
Mission and Program Overview

Mission

To support schoolcraft college, its students, and educational community as a whole.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$2,548,462-
Cash and Non-Interest-Bearing Accounts-$66,604-
Total Assets$0$2,615,066▲ $2,615,066
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets-$2,615,066-
Total Net Assets Fund Balance$0$2,615,066▲ $2,615,066
Total Liabilities and Net Assets / Fund Balance$0$2,615,066▲ $2,615,066
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jon LambDirector, Secretary & Treasurer$130,856$130,856

Board Members and Trustees

NameTitle
Glenn CernyDirector & President
Conway a JeffressDirector & Vice President
Carol StromDirector
James FausoneDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,380,000
Program Service Revenue
$0
Investment Income
$17,729
Other Revenue
$0
Change in Net Assets
$2,374,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,985
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-$10,820-$10,820
Fees for Service Investment Mgmnt Fees-$9,589-$9,589
Other Expenses$2,576--$2,576
Total Functional Expenses$2,576$20,409$0$22,985
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
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

The board retains the services of an independent CPA firm to prepare the organization's Form 990. Management reviews the completed Form 990 and provides a full copy to all voting members of the governing body prior to filing. The governing body is provided a reasonable amount of time to review the return and ask any questions directly to organization management or the contact at the independent CPA firm prior to filing.

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

Officers, directors, trustees and key employees are annually required to complete a conflict of interest disclosure statement as a precursor to their service to the organization. Potential conflicts are logged with and monitored by the secretary of the board.

Form 990, Part VI, Section B, line 15

Sc development unit 14, inc. Does not have any employees. The president, vice president, and secretary/treasurer receive compensation from schoolcraft college, a related organization. The following is a description used by schoolcraft college to describe their process of determining compensation. Market studies are performed comparing like salaries at other community colleges. The college also performs a historical review of what predecessors have made. Compensation is reviewed yearly commensurate with job duties added. Efforts are made through the university cabinet and human resources to ensure fair market salaries and benefits are earned.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are available through applicable governmental agencies; the conflict of interest policy is available upon written request to the organization.

Filing and Contact Details

Filer

Filer Name
Sc Development Unit 14 Inc
EIN
47-5287334
Phone
2483537620
Address
18600 HAGGERTY ROAD, LIVONIA, MI 48152

Signing Officer

Name
Glenn Cerny
Title
President
Phone
2483537620
Signed
2016-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Cerny
Formed
2015
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
5

Preparer

Firm
Plante & Moran Pllc
Address
10 S Riverside Plaza 9th Floor, Chicago, IL 60606
Preparer
David Lowenthal
Phone
3122071040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

OHTER PROFESSIONAL FEES: Program service expenses 0. Management and general expenses 10,820. Fundraising expenses 0. Total expenses 10,820.

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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0SC DEVELOPMENT UNIT 14, INC. DOES NOT HAVE ANY EMPLOYEES. THE PRESIDENT, VICE PRESIDENT, AND SECRETARY/TREASURER RECEIVE COMPENSATION FROM SCHOOLCRAFT COLLEGE, A RELATED ORGANIZATION. THE FOLLOWING IS A DESCRIPTION USED BY SCHOOLCRAFT COLLEGE TO DESCRIBE THEIR PROCESS OF DETERMINING COMPENSATION. MARKET STUDIES ARE PERFORMED COMPARING LIKE SALARIES AT OTHER COMMUNITY COLLEGES. THE COLLEGE ALSO PERFORMS A HISTORICAL REVIEW OF WHAT PREDECESSORS HAVE MADE. COMPENSATION IS REVIEWED YEARLY COMMENSURATE WITH JOB DUTIES ADDED. EFFORTS ARE MADE THROUGH THE UNIVERSITY CABINET AND HUMAN RESOURCES TO ENSURE FAIR MARKET SALARIES AND BENEFITS ARE EARNED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board retains the services of an independent CPA firm to prepare the organization's Form 990. Management reviews the completed Form 990 and provides a full copy to all voting members of the governing body prior to filing. The governing body is provided a reasonable amount of time to review the return and ask any questions directly to organization management or the contact at the independent CPA firm prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers, directors, trustees and key employees are annually required to complete a conflict of interest disclosure statement as a precursor to their service to the organization. Potential conflicts are logged with and monitored by the secretary of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SC DEVELOPMENT UNIT 14, INC. DOES NOT HAVE ANY EMPLOYEES. THE PRESIDENT, VICE PRESIDENT, AND SECRETARY/TREASURER RECEIVE COMPENSATION FROM SCHOOLCRAFT COLLEGE, A RELATED ORGANIZATION. THE FOLLOWING IS A DESCRIPTION USED BY SCHOOLCRAFT COLLEGE TO DESCRIBE THEIR PROCESS OF DETERMINING COMPENSATION. MARKET STUDIES ARE PERFORMED COMPARING LIKE SALARIES AT OTHER COMMUNITY COLLEGES. THE COLLEGE ALSO PERFORMS A HISTORICAL REVIEW OF WHAT PREDECESSORS HAVE MADE. COMPENSATION IS REVIEWED YEARLY COMMENSURATE WITH JOB DUTIES ADDED. EFFORTS ARE MADE THROUGH THE UNIVERSITY CABINET AND HUMAN RESOURCES TO ENSURE FAIR MARKET SALARIES AND BENEFITS ARE EARNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents and financial statements are available through applicable governmental agencies; the conflict of interest policy is available upon written request to the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OHTER PROFESSIONAL FEES: Program service expenses 0. Management and general expenses 10,820. Fundraising expenses 0. Total expenses 10,820.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
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 IX, line 11g
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0475304200
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.50000
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0BUILDING RENTAL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0SEVEN DELTA LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt012255641
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt018600 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0LIVONIA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd048152
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SCHOOLCRAFT COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1SCHOOLCRAFT COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2SCHOOLCRAFT COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SCHOOLCRAFT COLLEGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SC SPORTS DOME INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SCHOOLCRAFT DEVELOPMENT AUTHORITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SCHOOLCRAFT COLLEGE FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0381685740
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1810798304
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2382671221
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3237013727
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)(4)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HIGHER EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO SUPPORT SCHOOLCRAFT COLLEGE, ITS STUDENTS AND EDUCATIONAL COMMUNITY.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2DEVELOP SCHOOLCRAFT COLLEGE LAND.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3TO SUPPORT THE PROGRAMS, PURPOSES AND INITIATIVES OF SCHOOLCRAFT COLLEGE.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 11a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt018600 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt118600 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt218600 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt318600 HAGGERTY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LIVONIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LIVONIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2LIVONIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3LIVONIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0481522696
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148152
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd248152
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd348152
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt02615066
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt02615066
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02380000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020409
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02576
IRS990/TotalFunctionalExpensesGrp/TotalAmt022985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02615066
IRS990/TotalOtherCompensationAmt0147790
IRS990/TotalProgramServiceExpensesAmt02576
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017729
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02397729
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02615066
IRS990/TotReportableCompRltdOrgAmt0589089
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02615066
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018600 HAGGERTY ROAD
IRS990/USAddress/CityNm0LIVONIA
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048152
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
IRS990/WrittenPolicyOrProcedureInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENN CERNY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02483537620

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