Liabilities / Assets
19th percentile
Tied with the lowest-debt nonprofits in its peer group.
Citizens Utility Board of Michigan
EIN 83-2153212 • 501(c)3 • Lansing, MI
Profile
Ensure the affordability of utilities for residential customers by providing information, public forums & workshops on rates & assistance programs and advocating on behalf of residential rate payers in regulatory proceedings and courts.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 9.5% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Up$287,614
Up $138,592 (+93%) from 2023
Liabilities
Down$0
Down $56,250 (-100%) from 2023
Net Assets
Up$287,614
Up $194,842 (+210%) from 2023
Revenue
Up$1,241,683
Up $652,916 (+111%) from 2023
Expenses
Up$1,046,841
Up $548,640 (+110%) from 2023
Net Income
Up$194,842
Up $104,276 (+115%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $287,614
- Liabilities
- $0
- Net assets
- $287,614
- Revenue
- $1,241,683
- Expenses
- $1,046,841
- Net income
- $194,842
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2023 to Sep 30, 2024
- Signed
- May 20, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $1,241,683
Mission and Program Overview
Mission
Ensure the affordability of utilities for residential customers by providing information, public forums & workshops on rates & assistance programs and advocating on behalf of residential rate payers in regulatory proceedings and courts.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $149,022 | $287,614 | ▲ $138,592 |
| Total Assets | $149,022 | $287,614 | ▲ $138,592 |
| Liabilities | |||
| Deferred Revenue | $56,250 | - | - |
| Total Liabilities | $56,250 | $0 | ▼ $56,250 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $92,772 | $287,614 | ▲ $194,842 |
| Total Net Assets Fund Balance | $92,772 | $287,614 | ▲ $194,842 |
| Total Liabilities and Net Assets / Fund Balance | $149,022 | $287,614 | ▲ $138,592 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Charlotte Jameson | Contracted Executive Director | FT | $117,608 | $117,608 |
Board Members and Trustees
| Name | Title |
|---|---|
| John Liskey | President |
| Michael Larson | Vice President |
| - | Director |
| Keith Cooley | Director |
| Kelly Jo Kitchen | Secretary/treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| 5 Lakes Energy LLC | Consulting | 115 WEST ALLEGAN STE 710, Lansing, MI 48933 | $184,619 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,644
- Program Service Revenue
- $1,239,957
- Investment Income
- $82
- Other Revenue
- $0
- All Other Contributions
- $1,644
- Change in Net Assets
- $194,842
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $885,036 |
| Salaries, Compensation, and Employee Benefits | $161,805 |
| Total Fundraising Expense | $7,082 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $654,960 | $0 | $0 | $654,960 |
| Fees for Services Management | $172,434 | $1,268 | $0 | $173,702 |
| Current Officers, Directors, Trustees, and Key Employees | $106,170 | $48,557 | $7,078 | $161,805 |
| Travel | $17,093 | $303 | $0 | $17,396 |
| Occupancy | $0 | $12,960 | $0 | $12,960 |
| Fees for Services Lobbying | $10,500 | $0 | $0 | $10,500 |
| Conferences and Meetings | $7,919 | $0 | $0 | $7,919 |
| Fees for Services Accounting | $0 | $3,215 | $0 | $3,215 |
| Office Expenses | $270 | $2,109 | $0 | $2,379 |
| Information Technology | $130 | $1,770 | $0 | $1,900 |
| Other Expenses | $100 | $0 | $0 | $100 |
| Total Functional Expenses | $969,576 | $70,183 | $7,082 | $1,046,841 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- Yes
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- 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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Filing and Contact Details
Filer
- Filer Name
- Citizens Utility Board of Michigan
- EIN
- 83-2153212
- Phone
- 5179135105
- Address
- 921 N WASHINGTON AVE, LANSING, MI 48906
- Doing Business As
- Cub
Signing Officer
- Name
- John R Liskey
- Title
- Treasurer
- Phone
- 5179135105
- Signed
- 2025-05-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- John R Liskey
- Formed
- 2018
- Legal Domicile
- Mi
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Se Anderson and Associates LLC
- Address
- 32380 CAMPBELL RD, MADISON HEIGHTS, MI 48071
- Preparer
- Susan E Anderson
- Phone
- 2485444400
Supplemental Narrative
Additional Explanations
Pt VI, Line 8A
“Minutes of board of directors were taken, reduced to writing and provided to each board member by the secretary.”
Pt VI, Line 8B
“The organization currently does not have any committees.”
Pt VI, Line 11B
“Form 990 is distributed electronically to each board member in draft form for review, inquiry of management and/or independent accountant, suggested edit and approval prior to e-filing”
Pt VI, Line 12C
“Cub maintains a written conflict of interest policy and officers, directors and key employees are required to review, sign off and disclose any conflicts annually. In addition, any actual, potential or perceived conflicts that may arise during the fiscal year are openly discussed and monitored by the members of the board of directors at board meetings prior to any related action by the board of directors.”
Pt VI, Line 15A
“The president and secretary/treasurer of the organization review the executive directors compensation on case-by-case basis and has compared the total compensation to the annual wage and salary survey of the michigan non-profit associations compensation and benefits report.”
Pt VI, Line 19
“Cub provides its governing documents, conflict of interest policy, financial statement, form 990 and related documents, forms and reports available to the general public upon request. Any requests for such documents, forms and/or reports are addressed promptly and fulfilled in an expedient, timely and polite manner.”
Pt XII, Line 2C
“Board of directors reviewed and assumed the responsibility for the compilation of the financial statement and selection of an independent accountant.”
Form 990, Part III, Line 4D
“Original research: conduct original research and report on the performance of mi 82850. 44888. 0.”
Form 990, Part III, Line 4D
“Government relations: 46475. 24937. 0.”
Form 990, Part III, Line 4D
“Governance: activities to study, develop and 9525. 0. 0.”
Form 990, Part IX, Line 11G
“Legal intervention 522777. 522777. 0. 0.”
Form 990, Part IX, Line 11G
“Printing & publications 132183. 132183. 0. 0.”
Raw XML AppendixShowing 400 of 498 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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|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
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| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48906 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 149022 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 287614 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 48557 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 106170 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 161805 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTING |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 56250 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | CUB |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 587232 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3215 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3215 |
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| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 10500 |
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| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 1268 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 172434 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 173702 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 654960 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 654960 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | AMY BANDYK |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLOTTE JAMESON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEITH COOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN LISKEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KELLY JO KITCHEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHAEL LARSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 117608 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
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| IRS990/GamingActivitiesInd | 0 | false |
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| IRS990/GrantsToIndividualsInd | 0 | false |
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| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1770 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 130 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1900 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 82 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 82 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | true |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ENSURE THE AFFORDABILITY OF UTILITIES FOR RESIDENTIAL CUSTOMERS BY PROVIDING INFORMATION, PUBLIC FORUMS & WORKSHOPS ON RATES & ASSISTANCE PROGRAMS AND ADVOCATING ON BEHALF OF RESIDENTIAL RATE PAYERS IN REGULATORY PROCEEDINGS AND COURTS. |
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| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 270 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JOHN R LISKEY |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 541900 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 4 | CONSUMER ENGAGEMENT/EDUCATION |
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| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 3 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 4 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CONSUMER ENGAGEMENT/EDUCATION: PROVIDED EDUCATIONAL INFORMATION TO CONSUMERS ON GAS AND ELECTRIC UTILITY ISSUES IMPACTING RESIDENTIAL UTILITY CUSTOMERS. SHARED UP TO DATE INFORMATION ABOUT ENERGY POLICY IMPACTING MICHIGAN RATEPAYERS WITH THOUSANDS VIA WEBSITE AND SOCIAL MEDIA. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 130804 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 64838 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | STAKEHOLDER ENGAGEMENT: ENGAGE STAKEHOLDERS IN VARIOUS VENUES ON UTILITY ISSUES AFFECTING CONSUMER GAS AND ELECTRIC UTILITY SERVICES. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 112690 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 109850 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ORIGINAL RESEARCH: CONDUCT ORIGINAL RESEARCH AND REPORT ON THE PERFORMANCE OF MI UTILITIES TO IDENTIFY AREAS FOR IMPROVEMENT; SUBSTANTIAL REPORTS WERE COMPLETED AND PUBLISHED DURING THE FISCAL YEAR. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | GOVERNMENT RELATIONS: ENGAGE ELECTED OFFICIALS IN VARIOUS VENUES ON UTILITY ISSUES AFFECTING CONSUMER GAS AND ELECTRIC UTILITY SERVICES. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 2 | GOVERNANCE: ACTIVITIES TO STUDY, DEVELOP AND IMPLEMENT FUTURE ACTIVITIES TO ENSURE THE AFFORDABILITY OF UTILITY PROVIDED ELECTRICITY, GAS AND WATER FOR RESIDENTIAL CONSUMERS. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 82850 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 1 | 46475 |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 2 | 9525 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 0 | 44888 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 1 | 24937 |
| IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 1 | 0 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 2 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 144020 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 388981 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 444747 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 90566 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 109220 |
| IRS990/PYTotalExpensesAmt | 0 | 498201 |
| IRS990/PYTotalRevenueAmt | 0 | 588767 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 194842 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1644 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 144020 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 178268 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 188891 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 157215 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 670038 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 82 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 82 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1239957 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 444747 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 200710 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 105811 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 87706 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2078931 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 82 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 82 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PrivateFoundation509Ind | 0 | X |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.24370 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 670038 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 1239957 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 444747 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 200710 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 105811 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 87706 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 2078931 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 1239957 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 444747 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 200710 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 105811 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 87706 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 2078931 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1241601 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 588767 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 378978 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 294702 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 244921 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 2748969 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2749051 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 44921 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 179684 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 1036341 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 10500 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 1046841 |
| IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 10500 |
| IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MINUTES OF BOARD OF DIRECTORS WERE TAKEN, REDUCED TO WRITING AND PROVIDED TO EACH BOARD MEMBER BY THE SECRETARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION CURRENTLY DOES NOT HAVE ANY COMMITTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS DISTRIBUTED ELECTRONICALLY TO EACH BOARD MEMBER IN DRAFT FORM FOR REVIEW, INQUIRY OF MANAGEMENT AND/OR INDEPENDENT ACCOUNTANT, SUGGESTED EDIT AND APPROVAL PRIOR TO E-FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CUB MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY AND OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO REVIEW, SIGN OFF AND DISCLOSE ANY CONFLICTS ANNUALLY. IN ADDITION, ANY ACTUAL, POTENTIAL OR PERCEIVED CONFLICTS THAT MAY ARISE DURING THE FISCAL YEAR ARE OPENLY DISCUSSED AND MONITORED BY THE MEMBERS OF THE BOARD OF DIRECTORS AT BOARD MEETINGS PRIOR TO ANY RELATED ACTION BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PRESIDENT AND SECRETARY/TREASURER OF THE ORGANIZATION REVIEW THE EXECUTIVE DIRECTORS COMPENSATION ON CASE-BY-CASE BASIS AND HAS COMPARED THE TOTAL COMPENSATION TO THE ANNUAL WAGE AND SALARY SURVEY OF THE MICHIGAN NON-PROFIT ASSOCIATIONS COMPENSATION AND BENEFITS REPORT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CUB PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENT, FORM 990 AND RELATED DOCUMENTS, FORMS AND REPORTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ANY REQUESTS FOR SUCH DOCUMENTS, FORMS AND/OR REPORTS ARE ADDRESSED PROMPTLY AND FULFILLED IN AN EXPEDIENT, TIMELY AND POLITE MANNER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | BOARD OF DIRECTORS REVIEWED AND ASSUMED THE RESPONSIBILITY FOR THE COMPILATION OF THE FINANCIAL STATEMENT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ORIGINAL RESEARCH: CONDUCT ORIGINAL RESEARCH AND REPORT ON THE PERFORMANCE OF MI 82850. 44888. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | GOVERNMENT RELATIONS: 46475. 24937. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | GOVERNANCE: ACTIVITIES TO STUDY, DEVELOP AND 9525. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | LEGAL INTERVENTION 522777. 522777. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | PRINTING & PUBLICATIONS 132183. 132183. 0. 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt XII, Line 2c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part III, Line 4d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part III, Line 4d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part III, Line 4d |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 11g |
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