Civic Intelligence

Accountants Guild

990EZ • Fiscal year 2016 • EIN 51-0162249

Sep 01, 2015 to Aug 31, 2016 • Filed on Sep 28, 2016

Organization ProfileACCOUNTANTSGUILD.ORG
32871 Middlebelt Road Suite 200Farmington Hills, MI 48334-1728

(248) 855-3902

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

9th percentile

-30%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

20th percentile

-15%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-14%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$56,183

Down $10,112 (-15%) from 2015

Net Assets

Down

$56,183

Down $10,112 (-15%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin9th percentile

Revenue

Down

$33,897

Down $5,407 (-14%) from 2015

Expenses

Down

$44,009

Down $1,527 (-3.4%) from 2015

Net Income

Down

-$10,112

Down $3,880 (-62%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$100K$50K$0Assets 2011: $80,876Liabilities 2011: $0Net Assets 2011: $80,8762011Assets 2012: $78,968Liabilities 2012: $0Net Assets 2012: $78,9682012Assets 2013: $73,681Liabilities 2013: $0Net Assets 2013: $73,6812013Assets 2014: $72,527Liabilities 2014: $0Net Assets 2014: $72,5272014Assets 2015: $66,295Liabilities 2015: $0Net Assets 2015: $66,2952015Assets 2016: $56,183Liabilities 2016: $0Net Assets 2016: $56,1832016Assets 2017: $50,663Liabilities 2017: $0Net Assets 2017: $50,6632017Assets 2018: $47,827Liabilities 2018: $0Net Assets 2018: $47,8272018Assets 2019: $42,986Liabilities 2019: $0Net Assets 2019: $42,9862019Assets 2020: $36,774Liabilities 2020: $0Net Assets 2020: $36,7742020Assets 2021: $36,088Liabilities 2021: $0Net Assets 2021: $36,0882021Assets 2022: $34,174Liabilities 2022: $0Net Assets 2022: $34,1742022Assets 2023: $27,335Liabilities 2023: $0Net Assets 2023: $27,3352023Assets 2024: $16,203Liabilities 2024: $0Net Assets 2024: $16,2032024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2016

Assets$56,183
Liabilities$0
Net Assets$56,183
Open 2016 Filing

Operations Trend

Revenue Growth23rd percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $35,602Expenses 2011: $36,118Net Income 2011: -$5162011Revenue 2012: $39,655Expenses 2012: $41,563Net Income 2012: -$1,9082012Revenue 2013: $38,143Expenses 2013: $43,430Net Income 2013: -$5,2872013Revenue 2014: $37,726Expenses 2014: $38,880Net Income 2014: -$1,1542014Revenue 2015: $39,304Expenses 2015: $45,536Net Income 2015: -$6,2322015Revenue 2016: $33,897Expenses 2016: $44,009Net Income 2016: -$10,1122016Revenue 2017: $36,391Expenses 2017: $41,911Net Income 2017: -$5,5202017Revenue 2018: $50,592Expenses 2018: $53,428Net Income 2018: -$2,8362018Revenue 2019: $37,413Expenses 2019: $42,254Net Income 2019: -$4,8412019Revenue 2020: $19,086Expenses 2020: $25,298Net Income 2020: -$6,2122020Revenue 2021: $12,176Expenses 2021: $12,862Net Income 2021: -$6862021Revenue 2022: $210Expenses 2022: $2,124Net Income 2022: -$1,9142022Revenue 2023: $0Expenses 2023: $6,839Net Income 2023: -$6,8392023Revenue 2024: $0Expenses 2024: $11,132Net Income 2024: -$11,1322024Revenue 2025: $0Expenses 2025: $16,203Net Income 2025: -$16,2032025

Highlighted filing

2016

Revenue$33,897
Expenses$44,009
Net Income-$10,112
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Sep 28, 2016
Return Version
2015v2.1
Gross Receipts
$33,897
Mission and Program Overview

Mission

Continuing professional education seminars for accounting professionals

Program Services

DescriptionGrantsExpenses
CONTINUING PROFESSIONAL EDUCATION SEMINARS$0$35,894
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAXINE SHERMANPresident-$0--
DENNIS LIEFERTreasurer-$0--
BARRY COHENDirector-$0--
ERIC LEIBDirector-$0--
Filing and Contact Details

Filer

Filer Name
Accountants Guild
EIN
51-0162249
Phone
2488553902
Address
32871 MIDDLEBELT ROAD SUITE 200, FARMINGTON HILLS, MI 48334-1728

Signing Officer

Name
Dennis Liefer
Title
Treasurer
Phone
2488553902
Signed
2016-09-28
Discuss with paid preparer
Yes

Preparer

Firm
Dennis J Liefer CPA Pc
Address
32871 MIDDLEBELT SUITE 200, FARMINGTON HILLS, MI 48334
Preparer
Dennis J Liefer
Phone
2488553902
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: investment income. Amount: 97.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: walsh college. Date of gift: 02/23/16. Amount given: 2,000.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: seminars. Amount: 35,894. Description: bank charges. Amount: 180. Description: web site. Amount: 5,935. Total to form 990-ez, line 16: 42,009.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: grants receivable. Beg. Of year amount: 4,853. End of year amount: 4,242.”

Raw XML Appendix116 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DENNIS LIEFER
IRS990EZ/BooksInCareOfDetail/PhoneNum02488553902
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt032871 MIDDLEBELT SUITE 200
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FARMINGTON HILLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0483341728
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061442
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt051941
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-10112
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt066295
IRS990EZ/Form990TotalAssetsGrp/EOYAmt056183
IRS990EZ/GrantsAndSimilarAmountsPaidAmt02000
IRS990EZ/GrossReceiptsAmt033897
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt097
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt066295
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056183
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt066295
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056183
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAXINE SHERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENNIS LIEFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BARRY COHEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ERIC LEIB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04853
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04242
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt042009
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0CONTINUING PROFESSIONAL EDUCATION SEMINARS FOR ACCOUNTING PROFESSIONALS
IRS990EZ/ProgramServiceRevenueAmt033800
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONTINUING PROFESSIONAL EDUCATION SEMINARS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035894
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt044009
IRS990EZ/TotalProgramServiceExpensesAmt035894
IRS990EZ/TotalRevenueAmt033897
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0ACCOUNTANTSGUILD.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 97.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: . GRANTEE NAME: WALSH COLLEGE. DATE OF GIFT: 02/23/16. AMOUNT GIVEN: 2,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: SEMINARS. AMOUNT: 35,894. DESCRIPTION: BANK CHARGES. AMOUNT: 180. DESCRIPTION: WEB SITE. AMOUNT: 5,935. TOTAL TO FORM 990-EZ, LINE 16: 42,009.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 4,853. END OF YEAR AMOUNT: 4,242.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS LIEFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02488553902
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACCOUNTANTS GUILD
ReturnHeader/Filer/BusinessNameControlTxt0ACCO
ReturnHeader/Filer/EIN0510162249
ReturnHeader/Filer/PhoneNum02488553902
ReturnHeader/Filer/USAddress/AddressLine1Txt032871 MIDDLEBELT ROAD SUITE 200
ReturnHeader/Filer/USAddress/CityNm0FARMINGTON HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0483341728
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383542207
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DENNIS J LIEFER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt032871 MIDDLEBELT SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048334
ReturnHeader/PreparerPersonGrp/PhoneNum02488553902
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS J LIEFER
ReturnHeader/ReturnTs02016-10-04T13:08:22-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-09-01
ReturnHeader/TaxPeriodEndDt02016-08-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,183
Liabilities
$0
Net assets
$56,183
Revenue
$33,897
Expenses
$44,009
Net income
-$10,112
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$16.2$16.2
2024Detailed filing. Detailed filing data is available for this year.$16.2$0.00$16.2$0.00$11.1$11.1
2023Detailed filing. Detailed filing data is available for this year.$27.3$0.00$27.3$0.00$6.84$6.84
2022Detailed filing. Detailed filing data is available for this year.$34.2$0.00$34.2$0.21$2.12$1.91
2021Detailed filing. Detailed filing data is available for this year.$36.1$0.00$36.1$12.2$12.9$0.69
2020Detailed filing. Detailed filing data is available for this year.$36.8$0.00$36.8$19.1$25.3$6.21
2019Detailed filing. Detailed filing data is available for this year.$43.0$0.00$43.0$37.4$42.3$4.84
2018Detailed filing. Detailed filing data is available for this year.$47.8$0.00$47.8$50.6$53.4$2.84
2017Detailed filing. Detailed filing data is available for this year.$50.7$0.00$50.7$36.4$41.9$5.52
2016Detailed filing. Detailed filing data is available for this year.$56.2$0.00$56.2$33.9$44.0$10.1
2015Detailed filing. Detailed filing data is available for this year.$66.3$0.00$66.3$39.3$45.5$6.23
2014Detailed filing. Detailed filing data is available for this year.$72.5$0.00$72.5$37.7$38.9$1.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.7$0.00$73.7$38.1$43.4$5.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$79.0$0.00$79.0$39.7$41.6$1.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.9$0.00$80.9$35.6$36.1$0.52