Civic Intelligence

Social Program Evaluators & Consultants Inc.

990 • Fiscal year 2021 • EIN 90-0440306

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 10, 2022

18000 W 9 Mile RoadSouthfield, MI 48075-4080

(313) 964-0500

Siviq Scores

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

Liabilities / Assets

80th percentile

0.14x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

81st percentile

0.12x

Higher debt load relative to revenue than 81% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

68th percentile

23%

Higher net margin than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

99th percentile

$115,096

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

76th percentile

37%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

47th percentile

0.4%

Faster revenue growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$431,513

Up $117,358 (+37%) from 2020

Net Assets

Up

$371,077

Up $112,643 (+44%) from 2020

Liabilities

Up

$60,436

Up $4,715 (+8.5%) from 2020

Revenue

Up

$494,599

Up $1,812 (+0.4%) from 2020

Expenses

Down

$381,956

Down $6,292 (-1.6%) from 2020

Net Income

Up

$112,643

Up $8,104 (+7.8%) from 2020

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

2021

Assets$431,513
Liabilities$60,436
Net Assets$371,077

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

2021

Revenue$494,599
Expenses$381,956
Net Income$112,643
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 10, 2022
Return Version
2021v4.1
Gross Receipts
$494,599
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$270,797$252,333▼ $18,464
Cash and Non-Interest-Bearing Accounts$28,379$163,218▲ $134,839
Land, Buildings, and Equipment, Net$7,818$10,384▲ $2,566
Prepaid Expenses and Deferred Charges$5,302$3,719▼ $1,583
Total Assets$314,155$431,513▲ $117,358
Other Assets Total$1,859$1,859→ $0
Liabilities
Deferred Revenue$33,559$56,218▲ $22,659
Accounts Payable and Accrued Expenses$18,623--
Other Liabilities$3,539$4,218▲ $679
Total Liabilities$55,721$60,436▲ $4,715
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$258,434$371,077▲ $112,643
Total Net Assets Fund Balance$258,434$371,077▲ $112,643
Total Liabilities and Net Assets / Fund Balance$314,155$431,513▲ $117,358

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,384$28,920-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria Straub--$115,096$10,659$125,755
Victoria StraubCOOFT$115,096-$115,096
Melanie Hwalek--$101,176$3,657$104,833
Melanie HwalekCEOPT$101,176-$101,176

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$51,489
Program Service Revenue
$443,110
Investment Income
$0
Other Revenue
$0
All Other Contributions
$51,489
Change in Net Assets
$112,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$283,837
Other Expenses$98,119
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$199,057$17,215$0$216,272
Fees for Services Other$23,734$3,129$0$26,863
Other Salaries and Wages$12,540$13,803$0$26,343
Occupancy$0$22,364$0$22,364
Payroll Taxes$16,243$2,339$0$18,582
Other Employee Benefits$13,973$2,012$0$15,985
Fees for Services Accounting$0$13,356$0$13,356
All Other Expenses$4,515$2,218$0$6,733
Pension Plan Contributions$5,817$838$0$6,655
Information Technology$10$5,664$0$5,674
Depreciation Depletion$0$5,662$0$5,662
Office Expenses$39$2,612$0$2,651
Fees for Services Legal$0$1,025$0$1,025
Travel$57$729$0$786
Conferences and Meetings$113$479$0$592
Other Expenses$8$215$0$223
Total Functional Expenses$280,785$101,171$0$381,956
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 Liabilities$4,218
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
18000 W 9 MILE ROAD, Southfield, MI 48075-4080

Signing Officer

Name
Victoria Straub
Title
COO
Phone
3139640500
Signed
2022-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Hwalek
Formed
2008
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
0

Preparer

Firm
Mhc Advisors Pc
Address
3150 Livernois Suite 102, Troy, MI 48083
Preparer
Antony W Hawkins
Phone
2486024894
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. 154291. 0. 249564.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03719
IRS990/PrincipalOfficerNm0Melanie Hwalek
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813000
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0443110
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Provided an evaluation for a healthy relationships program for youth.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt036652
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt058546
IRS990/ProgSrvcAccomActy3Grp/Desc0Provided an evaluation for an environmental fellowship program.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt020202
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt051489
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Various other client evaluation services.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0154291
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0249564
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt025710
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt084185
IRS990/PYProgramServiceRevenueAmt0467077
IRS990/PYRevenuesLessExpensesAmt0104539
IRS990/PYSalariesCompEmpBnftPaidAmt0304063
IRS990/PYTotalExpensesAmt0388248
IRS990/PYTotalRevenueAmt0492787
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0112643
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0135000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt051489
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt025710
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt077199
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0443110
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0467077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0392857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0358300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0464276
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02125620
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02202819
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0494599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0492787
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0392857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0358300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0464276
IRS990ScheduleA/Total509Grp/TotalAmt02202819
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02202822
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010384
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028920
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt039304
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010384
IRS990ScheduleD/TotalLiabilityAmt04218
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0101176
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1115096
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02713
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt13580
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0944
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt17079
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MELANIE HWALEK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1VICTORIA STRAUB
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0104833
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1125755
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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. 154291. 0. 249564.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b

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
2021Detailed filing. Detailed filing data is available for this year.$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