Civic Intelligence

Sbam Foundation

990EZ • Fiscal year 2023 • EIN 88-3293504

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 15, 2024

Organization ProfileN/A
101 S Washington Square 900Lansing, MI 48933

(517) 482-8788

Siviq Scores

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

Liabilities / Assets

80th percentile

0.11x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Balance Sheet
Liabilities / Assets80th percentile

Assets

$25,746

No earlier filing loaded for comparison.

Net Assets

$22,946

No earlier filing loaded for comparison.

Liabilities

$2,800

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin68th percentile

Revenue

$157,853

No earlier filing loaded for comparison.

Expenses

$134,907

No earlier filing loaded for comparison.

Net Income

$22,946

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $25,746Liabilities 2023: $2,800Net Assets 2023: $22,9462023Assets 2024: $1,700,021Liabilities 2024: $1,692,344Net Assets 2024: $7,6772024Assets 2025: $691,099Liabilities 2025: $538,599Net Assets 2025: $152,5002025

Highlighted filing

2023

Assets$25,746
Liabilities$2,800
Net Assets$22,946
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2023: $157,853Expenses 2023: $134,907Net Income 2023: $22,9462023Revenue 2024: $191,780Expenses 2024: $207,049Net Income 2024: -$15,2692024Revenue 2025: $2,052,035Expenses 2025: $1,907,212Net Income 2025: $144,8232025

Highlighted filing

2023

Revenue$157,853
Expenses$134,907
Net Income$22,946
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 15, 2024
Return Version
2022v5.0
Gross Receipts
$168,553
Mission and Program Overview

Mission

The sbam foundation focuses on: research, publications, content development, and programming in connection with entrepreneurship, training, education, and support services for small businesses in michigan particularly those belonging to marginalized and economically challenged communities, and in depth analysis of the entrepreneurial environment in michigan via the michigan entrepreneurship score card

Program Services

DescriptionGrantsExpenses
PRODUCED THE 19TH ANNUAL ENTREPRENEURIAL SCORE CARD RESEARCH, HOSTED A GOLF OUTING, AND OFFERED AN EDUCATIONAL CONFERENCE ABOUT HIRING PEOPLE WITH DISABILITIES CALLED HIDDEN TALENT$0$97,714
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT FOWLERDirector-$0--
BRIAN CALLEYPresident-$0--
ANN PARKERTreasurer/Secretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$44,328$26,618$1,756$24,862
Total Events$44,328$26,618$10,700$15,918
Filing and Contact Details

Filer

Filer Name
Sbam Foundation
EIN
88-3293504
Phone
5174828788
Address
101 S WASHINGTON SQUARE 900, LANSING, MI 48933

Signing Officer

Name
Brian Calley
Title
President
Phone
5174828788
Signed
2024-01-15
Discuss with paid preparer
Yes

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
Matthew C Latham CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

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

“Description: scorecard activitty. Amount: 53,047. Description: hidden talent expense. Amount: 34,187. Description: bank charges. Amount: 882. Total to form 990-ez, line 16: 88,116.”

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

“Description: accounts receivable other. Beg. Of year amount: 0. End of year amount: 10,000. Description: accounts receivable - fdtn. Beg. Of year amount: 0. End of year amount: 300.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: deferred revenue - golf outing. Beg. Of year amount: 0. End of year amount: 2,800.”

Raw XML Appendix165 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/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANN PARKER
IRS990EZ/BooksInCareOfDetail/PhoneNum05174828788
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0101 S WASHINGTON SQUARE SUITE 900
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048933
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015446
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0141935
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt022946
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt046029
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt025746
IRS990EZ/FundraisingGrossIncomeAmt026618
IRS990EZ/GrossReceiptsAmt0168553
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt022946
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt022946
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
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/PersonNm0ROBERT FOWLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIAN CALLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANN PARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER/SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010300
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt088116
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE SBAM FOUNDATION FOCUSES ON: RESEARCH, PUBLICATIONS, CONTENT DEVELOPMENT, AND PROGRAMMING IN CONNECTION WITH ENTREPRENEURSHIP, TRAINING, EDUCATION, AND SUPPORT SERVICES FOR SMALL BUSINESSES IN MICHIGAN PARTICULARLY THOSE BELONGING TO MARGINALIZED AND ECONOMICALLY CHALLENGED COMMUNITIES, AND IN DEPTH ANALYSIS OF THE ENTREPRENEURIAL ENVIRONMENT IN MICHIGAN VIA THE MICHIGAN ENTREPRENEURSHIP SCORE CARD
IRS990EZ/PrintingPublicationsPostageAmt0762
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRODUCED THE 19TH ANNUAL ENTREPRENEURIAL SCORE CARD RESEARCH, HOSTED A GOLF OUTING, AND OFFERED AN EDUCATIONAL CONFERENCE ABOUT HIRING PEOPLE WITH DISABILITIES CALLED HIDDEN TALENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt097714
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt010700
IRS990EZ/SpecialEventsNetIncomeLossAmt015918
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02800
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0134907
IRS990EZ/TotalProgramServiceExpensesAmt097714
IRS990EZ/TotalRevenueAmt0157853
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0141935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0141935
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0141935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0141935
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0141935
IRS990ScheduleA/TotalSupportAmt0157853
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt015918
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt015918
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
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017710
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017710
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010700
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05080
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05080
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt044328
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044328
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt026618
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015918
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01756
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01756
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03864
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: SCORECARD ACTIVITTY. AMOUNT: 53,047. DESCRIPTION: HIDDEN TALENT EXPENSE. AMOUNT: 34,187. DESCRIPTION: BANK CHARGES. AMOUNT: 882. TOTAL TO FORM 990-EZ, LINE 16: 88,116.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE OTHER. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 10,000. DESCRIPTION: ACCOUNTS RECEIVABLE - FDTN. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DEFERRED REVENUE - GOLF OUTING. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,800.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
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/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN CALLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05174828788
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SBAM FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0SBAM
ReturnHeader/Filer/EIN0883293504
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/PreparationDt02024-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW C LATHAM CPA
ReturnHeader/ReturnTs02024-01-15T08:19:25-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BRIAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CALLEY
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
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
$25,746
Liabilities
$2,800
Net assets
$22,946
Revenue
$157,853
Expenses
$134,907
Net income
$22,946
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.69$0.54$0.15$2.05$1.91$0.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$1.69$0.01$0.19$0.21$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.16$0.13$0.02