Civic Intelligence

Umoja Debate Team

EIN 86-3179175 • 501(c)3 • Detroit, MI

Profile

Umoja Debate League is a 501c3 nonprofit organization that uses debate as our vehicle to teach Detroit youth ages 11-18 transferable life skills such as critical thinking confidence conflict resolution increased literacy and self-expression We provide youth with opportunities to articulate their thoughts and ideas to an audience develop interpersonal skills within a team environment and become transformational leaders

16609 Sorrento StDetroit, MI 48235

umojadebate.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

56th percentile

7.4%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$135,872

Up $63,332 (+87%) from 2023

Liabilities

Up

$6,070

Up $6,070 from 2023

Net Assets

Up

$129,802

Up $57,262 (+79%) from 2023

Revenue

Up

$859,129

Up $728,957 (+560%) from 2023

Expenses

Up

$795,852

Up $738,220 (+1281%) from 2023

Net Income

Down

$63,277

Down $9,263 (-13%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $72,540Liabilities 2023: $0Net Assets 2023: $72,5402023Assets 2024: $135,872Liabilities 2024: $6,070Net Assets 2024: $129,8022024

Highlighted filing

2024

Assets$135,872
Liabilities$6,070
Net Assets$129,802

Operations Trend

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

$1.0M$500K$0Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $130,172Expenses 2023: $57,632Net Income 2023: $72,5402023Revenue 2024: $859,129Expenses 2024: $795,852Net Income 2024: $63,2772024

Highlighted filing

2024

Revenue$859,129
Expenses$795,852
Net Income$63,277

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 18, 2025
Return Version
2024v5.2
Gross Receipts
$859,129
Mission and Program Overview

Mission

Umoja Debate League is a 501c3 nonprofit organization that uses debate as our vehicle to teach Detroit youth ages 11-18 transferable life skills such as critical thinking confidence conflict resolution increased literacy and self-expression. We provide youth with opportunities to articulate their thoughts and ideas to an audience develop interpersonal skills within a team environment and become transformational leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$71,790$131,508▲ $59,718
Land, Buildings, and Equipment, Net$750$4,364▲ $3,614
Total Assets$72,540$135,872▲ $63,332
Liabilities
Other Liabilities$0$6,070▲ $6,070
Total Liabilities$0$6,070▲ $6,070
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,540$129,802▲ $57,262
Total Net Assets Fund Balance$72,540$129,802▲ $57,262
Total Liabilities and Net Assets / Fund Balance$72,540$135,872▲ $63,332

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,614$1,204$4,818
Land$750-$750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerjuan HowardPresidentFT$101,830$101,830

Board Members and Trustees

NameTitle
Orlando BaileyBoard Chair/President
Curtis LewisDirector
Jordette ApplewhiteDirector
Nando FeltenDirector
Ray SimpsonDirector
Sharea AyersDirector
Steele HughesDirector
Von EllisDirector
Ashley PiersonSecretary
Christian LinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$858,756
Program Service Revenue
$0
Investment Income
$373
Other Revenue
$0
All Other Contributions
$162,756
Change in Net Assets
$63,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$733,274
Salaries, Compensation, and Employee Benefits$62,578
Total Fundraising Expense$9,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$381,209$25,816$8,500$415,525
Travel$192,303$0$0$192,303
Office Expenses$82,276$2,367$0$84,643
Current Officers, Directors, Trustees, and Key Employees$0$29,830$0$29,830
Other Salaries and Wages$0$18,185$0$18,185
Payroll Taxes$10,744$3,819$0$14,563
Information Technology$4,946$1,415$1,088$7,449
Fees for Services Accounting$850$4,046$0$4,896
Advertising$2,264$1,068$0$3,332
Insurance$0$2,268$0$2,268
Occupancy$955$477$0$1,432
Depreciation Depletion$0$1,204$0$1,204
Other Expenses$0$255$0$255
Total Functional Expenses$695,514$90,750$9,588$795,852
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes$6,070
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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
Umoja Debate Team
EIN
86-3179175
Phone
3134447560
Address
16609 Sorrento St, Detroit, MI 48235

Signing Officer

Name
Jerjuan Howard
Title
President
Phone
3134447560
Signed
2025-12-18

Organization Details

Formed
2021
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
10
Employees
6
Volunteers
11

Preparer

Firm
Glen Olivache CPA Pc
Address
8120 E JEFFERSON AVE 4N, DETROIT, MI 48214
Preparer
Glen Olivache
Phone
3139645270
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Umoja Debate League presents the 990 to board members at the board meeting.

Pt VI, Line 12C

Umoja Debate League regularly and consistently monitors and enforces compliance with its Conflict of Interest Policy. Each year, all board members and key staff are required to complete and sign a conflict of interest disclosure form. These forms are reviewed by the Executive Committee to identify any potential conflicts. In addition, when a potential conflict arises during the year (such as a proposed transaction involving a related party), it is presented to the Board of Directors for review. The interested individual recuses themselves from discussion and voting. The board documents the review and decision in meeting minutes to ensure transparency and compliance with IRS and nonprofit governance standards.

Pt VI, Line 15A

The compensation of the Executive Director and other top management officials of Umoja Debate League is determined and approved by the Board of Directors. The process includes reviewing comparable compensation data for similar positions in organizations of comparable size, scope, and geographic area.

Pt VI, Line 15B

The compensation for other officers and key employees of Umoja Debate League is determined by the Board of Directors based on recommendations from the Executive Director and the Finance Committee. Compensation levels are established by reviewing comparable salary data from similar nonprofit organizations in Detroit and surrounding regions, using Form 990 filings, salary surveys, and industry benchmarks. The compensation for other officers and key employees of Umoja Debate League is determined by the Board of Directors based on recommendations from the Executive Director and the Finance Committee. Compensation levels are established by reviewing comparable salary data from similar nonprofit organizations in Detroit and surrounding regions, using Form 990 filings, salary surveys, and industry benchmarks. Proposed salaries are reviewed to ensure they are reasonable and consistent with the organizations budget and scope of responsibility. The Board discusses and approves all compensation decisions in a formal meeting, and the details are documented in the meeting minutes. Any individual whose compensation is under review is excused from voting on their own pay.

Form 990, Part IX, Line 11G

Consultants 410565. 377614. 24451. 8500.

Form 990, Part IX, Line 11G

Professional fees 4960. 3595. 1365. 0.

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IRS990/RevenueAmt00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Miscellaneous 2023: 750.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0129402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0988158
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0373
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0393
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0750
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0750
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0129402
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0988158
IRS990ScheduleA/TotalSupportAmt0989301
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/LandGrp/BookValueAmt0750
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0750
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01204
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll taxes
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Umoja Debate League presents the 990 to board members at the board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Umoja Debate League regularly and consistently monitors and enforces compliance with its Conflict of Interest Policy. Each year, all board members and key staff are required to complete and sign a conflict of interest disclosure form. These forms are reviewed by the Executive Committee to identify any potential conflicts. In addition, when a potential conflict arises during the year (such as a proposed transaction involving a related party), it is presented to the Board of Directors for review. The interested individual recuses themselves from discussion and voting. The board documents the review and decision in meeting minutes to ensure transparency and compliance with IRS and nonprofit governance standards.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of the Executive Director and other top management officials of Umoja Debate League is determined and approved by the Board of Directors. The process includes reviewing comparable compensation data for similar positions in organizations of comparable size, scope, and geographic area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation for other officers and key employees of Umoja Debate League is determined by the Board of Directors based on recommendations from the Executive Director and the Finance Committee. Compensation levels are established by reviewing comparable salary data from similar nonprofit organizations in Detroit and surrounding regions, using Form 990 filings, salary surveys, and industry benchmarks. The compensation for other officers and key employees of Umoja Debate League is determined by the Board of Directors based on recommendations from the Executive Director and the Finance Committee. Compensation levels are established by reviewing comparable salary data from similar nonprofit organizations in Detroit and surrounding regions, using Form 990 filings, salary surveys, and industry benchmarks. Proposed salaries are reviewed to ensure they are reasonable and consistent with the organizations budget and scope of responsibility. The Board discusses and approves all compensation decisions in a formal meeting, and the details are documented in the meeting minutes. Any individual whose compensation is under review is excused from voting on their own pay.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Consultants 410565. 377614. 24451. 8500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Professional fees 4960. 3595. 1365. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt090750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0695514
IRS990/TotalFunctionalExpensesGrp/TotalAmt0795852
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IRS990/TotalLiabilitiesBOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0129802
IRS990/TotalOtherCompensationAmt00
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IRS990/TotalReportableCompFromOrgAmt0101830
IRS990/TotalRevenueGrp/ExclusionAmt0373
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0859129
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IRS990/TotalVolunteersCnt011
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135872
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt0192303
IRS990/TravelGrp/TotalAmt0192303
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016609 Sorrento St
IRS990/USAddress/CityNm0Detroit
IRS990/USAddress/StateAbbreviationCd0MI
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IRS990/WebsiteAddressTxt0www.umojadebate.org
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jerjuan Howard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03134447560
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Umoja Debate Team
ReturnHeader/Filer/BusinessNameControlTxt0UMOJ
ReturnHeader/Filer/EIN0863179175
ReturnHeader/Filer/PhoneNum03134447560
ReturnHeader/Filer/USAddress/AddressLine1Txt016609 Sorrento St

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