Civic Intelligence

Michigan Behavior Analysis Providers

990EZ • Fiscal year 2020 • EIN 83-4645766

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 30, 2021

Organization ProfileMIBAP.ORG
1100 South Rose StreetKalamazoo, MI 49001

(269) 250-8223

Siviq Scores

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

Liabilities / Assets

88th percentile

0.42x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

0.56x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

51st percentile

4.0%

Higher net margin than 51% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

86th percentile

44%

Faster asset growth than 86% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

90th percentile

18%

Faster revenue growth than 90% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$92,436

Up $28,119 (+44%) from 2019

Net Assets

Up

$53,636

Up $2,719 (+5.3%) from 2019

Liabilities

Up

$38,800

Up $25,400 (+190%) from 2019

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin51st percentile

Revenue

Up

$68,712

Up $10,512 (+18%) from 2019

Expenses

Up

$65,993

Up $58,710 (+806%) from 2019

Net Income

Down

$2,719

Down $48,198 (-95%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$100K$50K$0Assets 2019: $64,317Liabilities 2019: $13,400Net Assets 2019: $50,9172019Assets 2020: $92,436Liabilities 2020: $38,800Net Assets 2020: $53,6362020Assets 2021: $74,750Liabilities 2021: $22,000Net Assets 2021: $52,7502021Assets 2022: $61,135Liabilities 2022: $2,000Net Assets 2022: $59,1352022Assets 2024: $96,192Liabilities 2024: $27,500Net Assets 2024: $68,6922024

Highlighted filing

2020

Assets$92,436
Liabilities$38,800
Net Assets$53,636
Open 2020 Filing

Operations Trend

Revenue Growth90th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2019: $58,200Expenses 2019: $7,283Net Income 2019: $50,9172019Revenue 2020: $68,712Expenses 2020: $65,993Net Income 2020: $2,7192020Revenue 2021: $76,239Expenses 2021: $77,125Net Income 2021: -$8862021Revenue 2022: $71,860Expenses 2022: $65,475Net Income 2022: $6,3852022Revenue 2024: $76,050Expenses 2024: $73,179Net Income 2024: $2,8712024

Highlighted filing

2020

Revenue$68,712
Expenses$65,993
Net Income$2,719
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 30, 2021
Return Version
2020v4.0
Gross Receipts
$68,712
Mission and Program Overview

Mission

Mibap's mission is to promote access to the science of applied behavioral analysis (aba) through advocacy, education, and quality practices.

Program Services

DescriptionGrantsExpenses
PROMOTING ACCESS TO THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS (ABA).--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSHUA JOHN DIEHLPresident-$0--
MARGARET M MOOREVice Preside-$0--
SCOTT SCHRUMTreasurer-$0--
REBECCA RENEE ELDRIDGESecretary-$0--
CANDACE LAKEBoard MemberPT$0--
GINA AMBROGIOBoard Member-$0--
JEFFREY L BROWNBoard Member-$0--
MICHAEL KOURACOSBoard Member-$0--
JENIPHER SWANSONBoard Member-$0--
MICHAEL FITZ DOWExecutive DiFT$0--
Filing and Contact Details

Filer

Filer Name
Michigan Behavior Analysis
EIN
83-4645766
Address
1100 SOUTH ROSE STREET, KALAMAZOO, MI 49001

Signing Officer

Name
Jeana Koerber
Title
Officer
Phone
2692508223
Signed
2021-07-30
Discuss with paid preparer
Yes

Preparer

Firm
Seber Tans Plc
Address
555 W CROSSTOWN PARKWAY STE 304, KALAMAZOO, MI 49008
Preparer
Thomas J Horwath
Phone
2693438180
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Miscellaneous 112 total 112”

Form 990-ez, Part I, Line 16

“Expenses insurance 3,157 office supplies 38 website development 323 bank charges 38 total 3,556”

Form 990-ez, Part II, Line 26

“Deferred revenue 13,400 38,800”

Form 990-ez, Part III

“Mibap's mission is to promote access to the science of applied behavioral analysis (aba) through advocacy, education, and quality practices.”

Raw XML Appendix139 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0JOSHUA JOHN DIEHL
CompensationExplanation/CompensationExplanationGrp/PersonNm1MARGARET M MOORE
CompensationExplanation/CompensationExplanationGrp/PersonNm2SCOTT SCHRUM
CompensationExplanation/CompensationExplanationGrp/PersonNm3REBECCA RENEE ELDRIDGE
CompensationExplanation/CompensationExplanationGrp/PersonNm4CANDACE LAKE
CompensationExplanation/CompensationExplanationGrp/PersonNm5GINA AMBROGIO
CompensationExplanation/CompensationExplanationGrp/PersonNm6JEFFREY L BROWN
CompensationExplanation/CompensationExplanationGrp/PersonNm7MICHAEL KOURACOS
CompensationExplanation/CompensationExplanationGrp/PersonNm8JENIPHER SWANSON
CompensationExplanation/CompensationExplanationGrp/PersonNm9MICHAEL FITZ DOW
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JEANA KOERBER
IRS990EZ/BooksInCareOfDetail/PhoneNum02692508223
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01100 S ROSE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KALAMAZOO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049001
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt064317
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt092436
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02719
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt037226
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt064317
IRS990EZ/Form990TotalAssetsGrp/EOYAmt092436
IRS990EZ/GrossReceiptsAmt068712
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt068600
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt050917
IRS990EZ/NetAssetsOrFundBalancesEOYAmt053636
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt050917
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt053636
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt410.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt64.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt940.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSHUA JOHN DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARGARET M MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SCOTT SCHRUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3REBECCA RENEE ELDRIDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CANDACE LAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5GINA AMBROGIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEFFREY L BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MICHAEL KOURACOS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JENIPHER SWANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9MICHAEL FITZ DOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9EXECUTIVE DI
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03556
IRS990EZ/OtherRevenueTotalAmt0112
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MIBAP'S MISSION IS TO PROMOTE ACCESS TO THE SCIENCE OF APPLIED BEHAVIORAL ANALYSIS (ABA) THROUGH ADVOCACY, EDUCATION, AND QUALITY PRACTICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTING ACCESS TO THE SCIENCE OF APPLIED BEHAVIOR ANALYSIS (ABA).
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt025211
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013400
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt038800
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt065993
IRS990EZ/TotalRevenueAmt068712
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0MIBAP.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS 112 TOTAL 112
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 3,157 OFFICE SUPPLIES 38 WEBSITE DEVELOPMENT 323 BANK CHARGES 38 TOTAL 3,556
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 13,400 38,800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MIBAP'S MISSION IS TO PROMOTE ACCESS TO THE SCIENCE OF APPLIED BEHAVIORAL ANALYSIS (ABA) THROUGH ADVOCACY, EDUCATION, AND QUALITY PRACTICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEANA KOERBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02692508223
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MICHIGAN BEHAVIOR ANALYSIS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROVIDERS
ReturnHeader/Filer/BusinessNameControlTxt0MICH
ReturnHeader/Filer/EIN0834645766
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 SOUTH ROSE STREET
ReturnHeader/Filer/USAddress/CityNm0KALAMAZOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049001
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200503877
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEBER TANS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 W CROSSTOWN PARKWAY STE 304
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KALAMAZOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049008
ReturnHeader/PreparerPersonGrp/PhoneNum02693438180
ReturnHeader/PreparerPersonGrp/PreparationDt02021-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS J HORWATH
ReturnHeader/ReturnTs02021-07-30T11:41:48-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEANA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOERBER
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,436
Liabilities
$38,800
Net assets
$53,636
Revenue
$68,712
Expenses
$65,993
Net income
$2,719
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$96.2$27.5$68.7$76.1$73.2$2.87
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.1$2.00$59.1$71.9$65.5$6.39
2021Detailed filing. Detailed filing data is available for this year.$74.8$22.0$52.8$76.2$77.1$0.89
2020Detailed filing. Detailed filing data is available for this year.$92.4$38.8$53.6$68.7$66.0$2.72
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$64.3$13.4$50.9$58.2$7.28$50.9