Civic Intelligence

Social Program Evaluators & Consultants Inc.

990 • Fiscal year 2014 • EIN 90-0440306

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

615 Griswold StreetDetroit, MI 48226-3992

(313) 964-0500

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.08x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

4th percentile

-112%

Higher net margin than 4% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$139,034

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 41.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

6th percentile

-63%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

85th percentile

49%

Faster revenue growth than 85% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$254,339

Down $438,391 (-63%) from 2013

Net Assets

Down

$228,945

Down $375,608 (-62%) from 2013

Liabilities

Down

$25,394

Down $62,783 (-71%) from 2013

Revenue

Up

$335,225

Up $110,605 (+49%) from 2013

Expenses

Down

$710,833

Down $285,692 (-29%) from 2013

Net Income

Up

-$375,608

Up $396,297 (+51%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $405,524Liabilities 2010: $116,110Net Assets 2010: $289,4142010Assets 2011: $653,744Liabilities 2011: $59,306Net Assets 2011: $594,4382011Assets 2012: $1,427,681Liabilities 2012: $51,223Net Assets 2012: $1,376,4582012Assets 2013: $692,730Liabilities 2013: $88,177Net Assets 2013: $604,5532013Assets 2014: $254,339Liabilities 2014: $25,394Net Assets 2014: $228,9452014Assets 2015: $129,268Liabilities 2015: $8,997Net Assets 2015: $120,2712015Assets 2016: $146,818Liabilities 2016: $15,379Net Assets 2016: $131,4392016Assets 2017: $182,285Liabilities 2017: $34,762Net Assets 2017: $147,5232017Assets 2018: $165,329Liabilities 2018: $15,171Net Assets 2018: $150,1582018Assets 2019: $299,961Liabilities 2019: $146,066Net Assets 2019: $153,8952019Assets 2020: $314,155Liabilities 2020: $55,721Net Assets 2020: $258,4342020Assets 2021: $431,513Liabilities 2021: $60,436Net Assets 2021: $371,0772021Assets 2022: $443,525Liabilities 2022: $57,049Net Assets 2022: $386,4762022Assets 2023: $485,054Liabilities 2023: $81,557Net Assets 2023: $403,4972023Assets 2024: $556,482Liabilities 2024: $106,583Net Assets 2024: $449,8992024

Highlighted filing

2014

Assets$254,339
Liabilities$25,394
Net Assets$228,945

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $1,208,6492010Expenses 2011: $1,120,3592011Expenses 2012: $1,091,6512012Revenue 2013: $224,620Expenses 2013: $996,525Net Income 2013: -$771,9052013Revenue 2014: $335,225Expenses 2014: $710,833Net Income 2014: -$375,6082014Revenue 2015: $699,563Expenses 2015: $808,237Net Income 2015: -$108,6742015Revenue 2016: $563,600Expenses 2016: $552,432Net Income 2016: $11,1682016Revenue 2017: $464,729Expenses 2017: $448,645Net Income 2017: $16,0842017Revenue 2018: $358,300Expenses 2018: $355,665Net Income 2018: $2,6352018Revenue 2019: $392,857Expenses 2019: $389,120Net Income 2019: $3,7372019Revenue 2020: $492,787Expenses 2020: $388,248Net Income 2020: $104,5392020Revenue 2021: $494,599Expenses 2021: $381,956Net Income 2021: $112,6432021Revenue 2022: $413,955Expenses 2022: $398,556Net Income 2022: $15,3992022Revenue 2023: $430,412Expenses 2023: $413,391Net Income 2023: $17,0212023Revenue 2024: $472,286Expenses 2024: $425,884Net Income 2024: $46,4022024

Highlighted filing

2014

Revenue$335,225
Expenses$710,833
Net Income-$375,608
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$335,225
Mission and Program Overview

Mission

To enhance the effectiveness of nonprofit and govermental organizations and programs, through such means as research, evaluation, advice and training.

To enhance the effectiveness of nonprofit and govermental organizations and programs, through such means as research, evaluation, advice, training, and raising funds need to support the organizations work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$667,101$115,905▼ $551,196
Accounts Receivable$14,406$98,296▲ $83,890
Cash and Non-Interest-Bearing Accounts$3,587$37,571▲ $33,984
Land, Buildings, and Equipment, Net$7,636$2,114▼ $5,522
Prepaid Expenses and Deferred Charges-$453-
Total Assets$692,730$254,339▼ $438,391
Liabilities
Accounts Payable and Accrued Expenses$77,693$22,557▼ $55,136
Mortgage Notes Payable Secured by Investment Property$10,484$2,837▼ $7,647
Total Liabilities$88,177$25,394▼ $62,783
Net Assets / Fund Balance
Temporarily Rstr Net Assets$445,192$132,641▼ $312,551
Unrestricted Net Assets$159,361$96,304▼ $63,057
Total Net Assets Fund Balance$604,553$228,945▼ $375,608
Total Liabilities and Net Assets / Fund Balance$692,730$254,339▼ $438,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,114$54,139-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie HwalekCEOFT$139,034$139,034
Victoria StraubCOOFT$105,212$105,212

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$100,000
Program Service Revenue
$234,920
Investment Income
$305
Other Revenue
$0
All Other Contributions
$100,000
Change in Net Assets
$-375,608

Audited Revenue Reconciliation

Revenue per Audited Statements
$335,225
Total Revenue per Audited Statements
$335,225
Total Revenue per Form 990
$335,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$360,236
Other Expenses$350,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$203,068$48,232$0$251,300
Fees for Services Other$213,650$8,327$0$221,977
Other Salaries and Wages$45,644$10,707$0$56,351
Travel$28,796$5,935$0$34,731
Occupancy$0$32,732$0$32,732
Other Employee Benefits$22,842$5,413$0$28,255
Payroll Taxes$19,669$4,661$0$24,330
Insurance$0$9,777$0$9,777
Information Technology$0$8,359$0$8,359
Fees for Services Accounting$0$6,400$0$6,400
Office Expenses$1,662$4,613$0$6,275
All Other Expenses$801$4,800$0$5,601
Depreciation Depletion$0$5,523$0$5,523
Conferences and Meetings$1,732$2,990$0$4,722
Fees for Services Legal$0$2,255$0$2,255
Other Expenses$0$1,352$0$1,352
Interest$0$390$0$390
Total Functional Expenses$537,961$172,872$0$710,833

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$710,833
Total Expenses per Audited Statements$710,833
Total Expenses per Form 990$710,833
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Social Program Evaluators & Consultants Inc
EIN
90-0440306
Phone
3139640500
Address
615 GRISWOLD STREET, DETROIT, MI 48226-3992

Signing Officer

Name
Victoria Straub
Title
COO
Phone
3139640500
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Hwalek
Formed
2008
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
0

Preparer

Firm
Mhc Advisors Pc
Address
3150 Livernois Suite 102, Troy, MI 48083-5000
Preparer
Antony W Hawkins
Phone
2486891120
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 is provided to all Board Members prior to filing

Pt VI, Line 12C

Board Members update their conflict disclosure forms annually

Pt VI, Line 15A

The Board annually reviews & determines compensation

Pt VI, Line 15B

The CEO confers with the Board annually to review & determines compensation

Pt VI, Line 19

Information is made available upon request

Form 990, Part III, Line 4D

Various other client evaluation services 108202. 0. 135619.

Form 990, Part IX, Line 24F

Printing and reproduction 1903. 52. 1851. 0. Telephone 3698. 749. 2949. 0.

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IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0155
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13755
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26496
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31352
IRS990/OtherExpensesGrp/ProgramServicesAmt070
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt227
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt0225
IRS990/OtherExpensesGrp/TotalAmt13755
IRS990/OtherExpensesGrp/TotalAmt26523
IRS990/OtherExpensesGrp/TotalAmt31352
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010707
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045644
IRS990/OtherSalariesAndWagesGrp/TotalAmt056351
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04661
IRS990/PayrollTaxesGrp/ProgramServicesAmt019669
IRS990/PayrollTaxesGrp/TotalAmt024330
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0453
IRS990/PrincipalOfficerNm0MELANIE HWALEK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0234920
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE A DEVELOPMENTAL EVALUATION APPROACH TO THE STRATEGY DEVELOPMENT OF FOUNDATION'S PARTNERSHIP PORTFOLIO
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt050898
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt069331
IRS990/ProgSrvcAccomActy3Grp/Desc0EVALUATION OF DECISION MAKING PROCESS FOR CONTINUED EXISTENCE OF A NONPROFIT ORGANIZATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt031917
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt029970
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Various other client evaluation services
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0108202
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0135619
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02331
IRS990/PYOtherExpensesAmt0639347
IRS990/PYProgramServiceRevenueAmt0222289
IRS990/PYRevenuesLessExpensesAmt0-771905
IRS990/PYSalariesCompEmpBnftPaidAmt0357178
IRS990/PYTotalExpensesAmt0996525
IRS990/PYTotalRevenueAmt0224620
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-375608
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0100305
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0667101
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0115905
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0100000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01700000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01000000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0410000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03210000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02331
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01889
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03140
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09451
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0222289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0171782
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0423292
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0328596
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01145959
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01889
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09451
IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99780
IRS990ScheduleA/PublicSupportPY509Pct00.99780
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt04355959
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0100000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0222289
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01871782
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01423292
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0738596
IRS990ScheduleA/Total509Grp/TotalAmt04355959
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04365410
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02114
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054139
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt056253
IRS990ScheduleD/ExpensesSubtotalAmt0710833
IRS990ScheduleD/RevenueSubtotalAmt0335225
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02114
IRS990ScheduleD/TotalExpensesPerForm990Amt0710833
IRS990ScheduleD/TotalRevenuePerForm990Amt0335225
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0335225
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0710833
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is provided to all Board Members prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board Members update their conflict disclosure forms annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board annually reviews & determines compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The CEO confers with the Board annually to review & determines compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information is made available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5VARIOUS OTHER CLIENT EVALUATION SERVICES 108202. 0. 135619.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRINTING AND REPRODUCTION 1903. 52. 1851. 0. TELEPHONE 3698. 749. 2949. 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/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0445192
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0132641
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0692730
IRS990/TotalAssetsEOYAmt0254339
IRS990/TotalAssetsGrp/BOYAmt0692730
IRS990/TotalAssetsGrp/EOYAmt0254339
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100000

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.11$0.45$0.47$0.43$0.05
2023Summary only. Only limited summary data is available for this year.$0.49$0.08$0.40$0.43$0.41$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.06$0.39$0.41$0.40$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.06$0.37$0.49$0.38$0.11
2020Summary only. Only limited summary data is available for this year.$0.31$0.06$0.26$0.49$0.39$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.15$0.15$0.39$0.39$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.02$0.15$0.36$0.36$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.03$0.15$0.46$0.45$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.02$0.13$0.56$0.55$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.70$0.81$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.03$0.23$0.34$0.71$0.38
2013Summary only. Only limited summary data is available for this year.$0.69$0.09$0.60$0.22$1.00$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.05$1.38$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.06$0.59$1.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.12$0.29$1.21