Civic Intelligence

Accountants Guild

990EZ • Fiscal year 2023 • EIN 51-0162249

Sep 01, 2022 to Aug 31, 2023 • Filed on Oct 11, 2023

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.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

19th percentile

-20%

Faster asset growth than 19% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$27,335

Down $6,839 (-20%) from 2022

Net Assets

Down

$27,335

Down $6,839 (-20%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $210 (-100%) from 2022

Expenses

Up

$6,839

Up $4,715 (+222%) from 2022

Net Income

Down

-$6,839

Down $4,925 (-257%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2023

Assets$27,335
Liabilities$0
Net Assets$27,335
Open 2023 Filing

Operations Trend

Revenue Growth1st 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

2023

Revenue$0
Expenses$6,839
Net Income-$6,839
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Oct 11, 2023
Return Version
2022v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

Continuing professional education seminars for accounting professionals

Program Services

DescriptionGrantsExpenses
CONTINUING PROFESSIONAL EDUCATION SEMINARS$0$6,808
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MAXINE SHERMANPresident-$0--
DENNIS LIEFERTreasurer-$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
2023-10-11
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 16 - Other Expenses

“Description: bank charges. Amount: 31. Description: seminars. Amount: 6,808. Total to form 990-ez, line 16: 6,839.”

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

“Description: grants receivable. Beg. Of year amount: 4,240. End of year amount: 3,868.”

Raw XML Appendix110 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/BOYAmt029934
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt023467
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-6839
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt034174
IRS990EZ/Form990TotalAssetsGrp/EOYAmt027335
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034174
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027335
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034174
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027335
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MAXINE SHERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENNIS LIEFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ERIC LEIB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt04240
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03868
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt06839
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0CONTINUING PROFESSIONAL EDUCATION SEMINARS FOR ACCOUNTING PROFESSIONALS
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONTINUING PROFESSIONAL EDUCATION SEMINARS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06808
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt06839
IRS990EZ/TotalProgramServiceExpensesAmt06808
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0ACCOUNTANTSGUILD.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: BANK CHARGES. AMOUNT: 31. DESCRIPTION: SEMINARS. AMOUNT: 6,808. TOTAL TO FORM 990-EZ, LINE 16: 6,839.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 4,240. END OF YEAR AMOUNT: 3,868.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS LIEFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02488553902
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-11
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/IRSResponsiblePrtyInfoCurrInd01
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/ReturnTs02023-10-12T09:21:45-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENNIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LIEFER
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,335
Liabilities
$0
Net assets
$27,335
Revenue
$0
Expenses
$6,839
Net income
-$6,839
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