Civic Intelligence

Grosse Pointe - Ea

990 • Fiscal year 2015 • EIN 51-0147226

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 20, 2016

20090 Morningside Dr No 204AGrosse Pointe Woods, MI 48236

(313) 469-8193

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

99th percentile

73%

Higher net margin than 99% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

98th percentile

128%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

34%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$218,582

Up $122,710 (+128%) from 2014

Net Assets

Up

$218,296

Up $122,566 (+128%) from 2014

Liabilities

Up

$286

Up $144 (+101%) from 2014

Revenue

Up

$168,410

Up $42,316 (+34%) from 2014

Expenses

Down

$45,844

Down $117,075 (-72%) from 2014

Net Income

Up

$122,566

Up $159,391 (+433%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $140,499Liabilities 2011: $131Net Assets 2011: $140,3682011Assets 2012: $119,666Liabilities 2012: $483Net Assets 2012: $119,1832012Assets 2013: $132,648Liabilities 2013: $93Net Assets 2013: $132,5552013Assets 2014: $95,872Liabilities 2014: $142Net Assets 2014: $95,7302014Assets 2015: $218,582Liabilities 2015: $286Net Assets 2015: $218,2962015Assets 2016: $111,006Liabilities 2016: $534Net Assets 2016: $110,4722016Assets 2017: $188,619Liabilities 2017: $3,713Net Assets 2017: $184,9062017Assets 2018: $179,084Liabilities 2018: $2,749Net Assets 2018: $176,3352018Assets 2019: $238,161Liabilities 2019: $1,403Net Assets 2019: $236,7582019Assets 2020: $306,892Liabilities 2020: $465Net Assets 2020: $306,4272020Assets 2021: $361,588Liabilities 2021: $0Net Assets 2021: $361,5882021Assets 2022: $349,309Liabilities 2022: $585Net Assets 2022: $348,7242022Assets 2023: $294,738Liabilities 2023: $977Net Assets 2023: $293,7612023Assets 2024: $224,367Liabilities 2024: $118,610Net Assets 2024: $105,7572024Assets 2025: $128,769Liabilities 2025: $100Net Assets 2025: $128,6692025

Highlighted filing

2015

Assets$218,582
Liabilities$286
Net Assets$218,296

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $182,2322011Expenses 2012: $201,9362012Expenses 2013: $191,2342013Revenue 2014: $126,094Expenses 2014: $162,919Net Income 2014: -$36,8252014Revenue 2015: $168,410Expenses 2015: $45,844Net Income 2015: $122,5662015Revenue 2016: $141,985Expenses 2016: $249,809Net Income 2016: -$107,8242016Revenue 2017: $143,758Expenses 2017: $69,324Net Income 2017: $74,4342017Revenue 2018: $138,617Expenses 2018: $147,188Net Income 2018: -$8,5712018Revenue 2019: $141,755Expenses 2019: $81,332Net Income 2019: $60,4232019Revenue 2020: $142,147Expenses 2020: $72,478Net Income 2020: $69,6692020Revenue 2021: $107,067Expenses 2021: $51,906Net Income 2021: $55,1612021Revenue 2022: $145,984Expenses 2022: $183,646Net Income 2022: -$37,6622022Revenue 2023: $143,940Expenses 2023: $198,903Net Income 2023: -$54,9632023Revenue 2024: $137,143Expenses 2024: $325,152Net Income 2024: -$188,0092024Revenue 2025: $124,314Expenses 2025: $101,413Net Income 2025: $22,9012025

Highlighted filing

2015

Revenue$168,410
Expenses$45,844
Net Income$122,566
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 20, 2016
Return Version
2014v6.0
Gross Receipts
$168,410
Mission and Program Overview

Mission

To improve education and the educational program of the grosse pointe public schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,830$130,454▲ $123,624
Rtn Earn Endowment Incm Other Fnds$0$122,566▲ $122,566
Savings and Temporary Cash Investments$85,422$85,446▲ $24
Land, Buildings, and Equipment, Net$3,270$2,332▼ $938
Prepaid Expenses and Deferred Charges$350$350→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$95,872$218,582▲ $122,710
Liabilities
Accounts Payable and Accrued Expenses$142$286▲ $144
Total Liabilities$142$286▲ $144
Net Assets / Fund Balance
Total Net Assets Fund Balance$95,730$218,296▲ $122,566
Total Liabilities and Net Assets / Fund Balance$95,872$218,582▲ $122,710

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,332$5,362$7,694
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura MikesellPresidentFT$94,993$4,007$99,000
Greg JohnsonTreasurer-$730-$730
Michael RennelVice President, Pr&r-$638-$638

Board Members and Trustees

NameTitle
Christine GeererVice President, Negotiatio
Cheryl GawelElementary School Co-liaison
Deb RaabElementary School Co-liaison
Barry MulsoHigh School Liaison
Peter PalenMiddle School Liaison
Jacqueline ShelsonR.a. Delegate
Robert McintyreR.a. Delegate
Kimberly MaddalenaSecretary
Judy IgnagniSpecial Education Liaison
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$166,744
Investment Income
$125
Other Revenue
$1,541
Change in Net Assets
$122,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$168,410
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$168,410
Total Revenue per Form 990
$168,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,234
Salaries, Compensation, and Employee Benefits$12,110
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$10,742
Occupancy---$7,638
Conferences and Meetings---$7,080
Office Expenses---$4,359
Travel---$2,110
Other Expenses---$2,031
Fees for Services Accounting---$1,575
Current Officers, Directors, Trustees, and Key Employees---$1,368
Depreciation Depletion---$1,088
Insurance---$728
Grants to Domestic Individuals---$500
Total Functional Expenses$0$0$0$45,844

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$45,844
Total Expenses per Audited Statements$45,844
Total Expenses per Form 990$45,844
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The services of the president are provided to the organization under a management services agreement with an unrelated party. Gross pointe school district, an unrelated party, compensated the president for services rendered to the organization.

Form 990, Part VI, Section B, Line 11

The 990 is received by the organization's president who reviews the return for accuracy. Upon the president's approval, the 990 is made available to the board of directors in electronic format. After any concerns presented by the board are addressed, the president signs and files the return.

Form 990, Part VI, Section B, Line 15A

The services of the president are provided to the organization under a management services agreement with an unrelated party. A study is performed by the budget committee and is approved by the executive board. Once the board of delegates gives the final approval, a record of the decision is retained by the organization.

Form 990, Part VI, Section C, Line 19

All information is available upon request.

Filing and Contact Details

Filer

Filer Name
Grosse Pointe - Ea
EIN
51-0147226
Phone
3134698193
Address
20090 MORNINGSIDE DR NO 204A, GROSSE POINTE WOODS, MI 48236

Signing Officer

Name
Laura Mikesell
Title
Officer
Phone
3134698193
Signed
2016-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Mikesell
Formed
1968
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
11
Employees
1
Volunteers
30

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
James E Nyquist CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Part XII, Line 1

Gross point education association has always been on a modified cash basis, the box was just in correctly marked as "cash" in the prior year.

Financial Statement Notes

PART X, LINE 2:

In preparation of tax returns, tax positions are taken based on interpretation of federal, state and local income tax laws. Management periodically reviews and evaluates the status of uncertain tax positions and makes estimates of amounts, including interest and penalties, ultimately due or owed. No amounts have been identified, or recorded, as uncertain tax positions.

Raw XML Appendix366 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/Form990PartVIISectionAGrp/TitleTxt3ELEMENTARY SCHOOL CO-LIAISON
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IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
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IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt045844
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02332
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05362
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07694
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0168410
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02332
IRS990ScheduleD/TotalExpensesPerForm990Amt045844
IRS990ScheduleD/TotalRevenuePerForm990Amt0168410
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0168410
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt045844
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0GROSSE POINTE SCHOOL DISTRICT, AN UNRELATED PARTY, COMPENSATED THE PRESIDENT FOR SERVICES RENDERED TO THE ORGANIZATION. LAURA MIKESELL, PRESIDENT, RECEIVED $94,993 IN W-2 WAGES AND $4,007 IN BENEFITS FROM GROSSE POINTE SCHOOL DISTRICT. SINCE GROSSE POINTE EDUCATION ASSOCIATION REPORTS ON A CASH BASIS AND THE SALARY WAS NOT PAID UNTIL AFTER THE FISCAL YEAR END, WE HAVE NOT REPORTED THE EXPENSE ON PART IX, LINE 5.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VII, SECTION A LINE 5
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SERVICES OF THE PRESIDENT ARE PROVIDED TO THE ORGANIZATION UNDER A MANAGEMENT SERVICES AGREEMENT WITH AN UNRELATED PARTY. GROSS POINTE SCHOOL DISTRICT, AN UNRELATED PARTY, COMPENSATED THE PRESIDENT FOR SERVICES RENDERED TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS RECEIVED BY THE ORGANIZATION'S PRESIDENT WHO REVIEWS THE RETURN FOR ACCURACY. UPON THE PRESIDENT'S APPROVAL, THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS IN ELECTRONIC FORMAT. AFTER ANY CONCERNS PRESENTED BY THE BOARD ARE ADDRESSED, THE PRESIDENT SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SERVICES OF THE PRESIDENT ARE PROVIDED TO THE ORGANIZATION UNDER A MANAGEMENT SERVICES AGREEMENT WITH AN UNRELATED PARTY. A STUDY IS PERFORMED BY THE BUDGET COMMITTEE AND IS APPROVED BY THE EXECUTIVE BOARD. ONCE THE BOARD OF DELEGATES GIVES THE FINAL APPROVAL, A RECORD OF THE DECISION IS RETAINED BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GROSS POINT EDUCATION ASSOCIATION HAS ALWAYS BEEN ON A MODIFIED CASH BASIS, THE BOX WAS JUST IN CORRECTLY MARKED AS "CASH" IN THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt095872
IRS990/TotalAssetsEOYAmt0218582
IRS990/TotalAssetsGrp/BOYAmt095872
IRS990/TotalAssetsGrp/EOYAmt0218582
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt045844
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0142
IRS990/TotalLiabilitiesEOYAmt0286
IRS990/TotalLiabilitiesGrp/BOYAmt0142
IRS990/TotalLiabilitiesGrp/EOYAmt0286
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt095730
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218296
IRS990/TotalOtherCompensationAmt04007
IRS990/TotalProgramServiceRevenueAmt0166744
IRS990/TotalReportableCompFromOrgAmt096361
IRS990/TotalRevenueGrp/ExclusionAmt0125
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0168285
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168410
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt095872
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0218582
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02110
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020090 MORNINGSIDE DR NO 204A
IRS990/USAddress/CityNm0GROSSE POINTE WOODS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048236
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA MIKESELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03134698193
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GROSSE POINTE - EA
ReturnHeader/Filer/BusinessNameControlTxt0GROS
ReturnHeader/Filer/EIN0510147226
ReturnHeader/Filer/PhoneNum03134698193
ReturnHeader/Filer/USAddress/AddressLine1Txt020090 MORNINGSIDE DR NO 204A
ReturnHeader/Filer/USAddress/CityNm0GROSSE POINTE WOODS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048236
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES E NYQUIST CPA
ReturnHeader/ReturnTs02016-02-05T14:14:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.24$1.01$0.23
2024Detailed filing. Detailed filing data is available for this year.$2.24$1.19$1.06$1.37$3.25$1.88
2023Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.94$1.44$1.99$0.55
2022Detailed filing. Detailed filing data is available for this year.$3.49$0.01$3.49$1.46$1.84$0.38
2021Detailed filing. Detailed filing data is available for this year.$3.62$0.00$3.62$1.07$0.52$0.55
2020Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.06$1.42$0.72$0.70
2019Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$1.42$0.81$0.60
2018Detailed filing. Detailed filing data is available for this year.$1.79$0.03$1.76$1.39$1.47$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.04$1.85$1.44$0.69$0.74
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$1.42$2.50$1.08
2015Detailed filing. Detailed filing data is available for this year.$2.19$0.00$2.18$1.68$0.46$1.23
2014Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.26$1.63$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$1.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.19$2.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$1.82