Civic Intelligence

Small Business for a Better Michigan

EIN 82-4819085 • 501(c)4 • Lansing, MI

Profile

To promote free enterprise and protect small businesses against misleading and damaging ballot proposals.

101 S Washington Square 900Lansing, MI 48933

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

3rd percentile

-549%

Higher net margin than 3% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

10th percentile

-94%

Faster asset growth than 10% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-97%

Faster revenue growth than 6% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$338

Down $11,027 (-97%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$338

Down $11,027 (-97%) from 2022

Operations
Liabilities / Revenue61st percentileNet Margin3rd percentile

Revenue

Down

$1,003

Down $28,997 (-97%) from 2022

Expenses

Down

$6,505

Down $15,015 (-70%) from 2022

Net Income

Down

-$5,502

Down $13,982 (-165%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$30K$20K$10K$0Assets 2018: $25,410Liabilities 2018: $0Net Assets 2018: $25,4102018Assets 2019: $1,844Liabilities 2019: $0Net Assets 2019: $1,8442019Assets 2020: $3,790Liabilities 2020: $0Net Assets 2020: $3,7902020Assets 2021: $2,885Liabilities 2021: $0Net Assets 2021: $2,8852021Assets 2022: $11,365Liabilities 2022: $0Net Assets 2022: $11,3652022Assets 2024: $338Liabilities 2024: $0Net Assets 2024: $3382024

Highlighted filing

2024

Assets$338
Liabilities$0
Net Assets$338
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

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

$200K$100K$0-$100KRevenue 2018: $196,000Expenses 2018: $170,590Net Income 2018: $25,4102018Revenue 2019: $10,982Expenses 2019: $34,548Net Income 2019: -$23,5662019Revenue 2020: $6,509Expenses 2020: $4,563Net Income 2020: $1,9462020Revenue 2021: $0Expenses 2021: $905Net Income 2021: -$9052021Revenue 2022: $30,000Expenses 2022: $21,520Net Income 2022: $8,4802022Revenue 2024: $1,003Expenses 2024: $6,505Net Income 2024: -$5,5022024

Highlighted filing

2024

Revenue$1,003
Expenses$6,505
Net Income-$5,502
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$338
Liabilities
$0
Net assets
$338
Revenue
$1,003
Expenses
$6,505
Net income
-$5,502
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.01$0.07$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.30$0.22$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.00$0.03$0.00$0.01$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.00$0.04$0.07$0.05$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.11$0.35$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.00$0.25$1.96$1.71$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 9, 2025
Return Version
2024v5.2
Gross Receipts
$1,003
Mission and Program Overview

Mission

To promote free enterprise and protect small businesses against misleading and damaging ballot proposals.

Program Services

DescriptionGrantsExpenses
SMALL BUSINESS FOR A BETTER MICHIGAN PROMOTES FREE ENTERPRISE AND PROTECTS SMALL BUSINESS AGAINST MISLEADING AND DAMAGING BALLOT PROPOSALS AS WELL AS RAISE CONCERNS OVER ANY ADMINISTRATIVE RULES ISSUED. IT IS COMMITTED TO RESPONDING TO BUSINESS ISSUES THAT IMPACT MICHIGAN SMALL BUSINESS AND MICHIGAN'S ECONOMY. SMALL BUSINESS FOR A BETTER MICHIGAN SUBMITTED AN AMICUS BRIEF TO THE MICHIGAN COURT OF APPEALS ON THE MICHIGAN LEGISLATURE'S "ADOPT AND AMEND" WORK FROM 2018. THE QUESTION AT HAND WAS WHETHER THE APPROACH TAKEN BY THE LEGISLATURE TO ADOPT AND AMEND A PAID SICK LEAVE AND MINIMUM WAGE PROPOSAL IN THE SAME LEGISLATIVE SESSION WAS CONSTITUTIONAL. A COALITION OF WHICH SMALL BUSINESS FOR A BETTER MICHIGAN IS A STEERING COMMITTEE MEMBER, BELIEVES THAT IT WAS.$0$6,505
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN CALLEYPresident-$0--
ANN PARKERTreasurer (Ended 10/24)-$0--
MICHAEL BROWNTreasurer (Started 10/24)-$0--
KELLIE SAUNDERSSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Small Business for a Better Michigan
EIN
82-4819085
Phone
5174828788
Address
101 S WASHINGTON SQUARE 900, LANSING, MI 48933

Signing Officer

Name
Brian Calley
Title
President
Phone
5174828788
Signed
2025-07-09
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

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

“Description: interest. Amount: 3.”

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

“Description: other expenses. Amount: 25.”

Raw XML Appendix115 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/BusinessNameLine1Txt0MICHAEL BROWN
IRS990EZ/BooksInCareOfDetail/PhoneNum05174828788
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0101 S WASHINGTON SQUARE 900
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05840
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0338
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt01000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-5502
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06480
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt05840
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0338
IRS990EZ/GrossReceiptsAmt01003
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt05840
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0338
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt05840
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0338
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.20
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/PersonNm0BRIAN CALLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANN PARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MICHAEL BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KELLIE SAUNDERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER (ENDED 10/24)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER (STARTED 10/24)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt025
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE FREE ENTERPRISE AND PROTECT SMALL BUSINESSES AGAINST MISLEADING AND DAMAGING BALLOT PROPOSALS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SMALL BUSINESS FOR A BETTER MICHIGAN PROMOTES FREE ENTERPRISE AND PROTECTS SMALL BUSINESS AGAINST MISLEADING AND DAMAGING BALLOT PROPOSALS AS WELL AS RAISE CONCERNS OVER ANY ADMINISTRATIVE RULES ISSUED. IT IS COMMITTED TO RESPONDING TO BUSINESS ISSUES THAT IMPACT MICHIGAN SMALL BUSINESS AND MICHIGAN'S ECONOMY. SMALL BUSINESS FOR A BETTER MICHIGAN SUBMITTED AN AMICUS BRIEF TO THE MICHIGAN COURT OF APPEALS ON THE MICHIGAN LEGISLATURE'S "ADOPT AND AMEND" WORK FROM 2018. THE QUESTION AT HAND WAS WHETHER THE APPROACH TAKEN BY THE LEGISLATURE TO ADOPT AND AMEND A PAID SICK LEAVE AND MINIMUM WAGE PROPOSAL IN THE SAME LEGISLATIVE SESSION WAS CONSTITUTIONAL. A COALITION OF WHICH SMALL BUSINESS FOR A BETTER MICHIGAN IS A STEERING COMMITTEE MEMBER, BELIEVES THAT IT WAS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06505
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt06505
IRS990EZ/TotalProgramServiceExpensesAmt06505
IRS990EZ/TotalRevenueAmt01003
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OTHER EXPENSES. AMOUNT: 25.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN CALLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05174828788
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMALL BUSINESS FOR A BETTER MICHIGAN
ReturnHeader/Filer/BusinessNameControlTxt0SMAL
ReturnHeader/Filer/EIN0824819085
ReturnHeader/Filer/PhoneNum05174828788
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 S WASHINGTON SQUARE 900
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048933
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
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/PreparationDt02025-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRANDY L MIKULA CPA
ReturnHeader/ReturnTs02025-11-05T14:16:54-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)4 • <$500k nonprofits