Civic Intelligence

Social Program Evaluators & Consultants Inc.

990 • Fiscal year 2022 • EIN 90-0440306

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

18000 W Nine Mile Road Suite 365Southfield, MI 48075-4009

(313) 964-0500

Siviq Scores

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

Liabilities / Assets

80th percentile

0.13x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

83rd percentile

0.14x

Higher debt load relative to revenue than 83% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

49th percentile

3.7%

Higher net margin than 49% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

53rd percentile

2.8%

Faster asset growth than 53% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-16%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$443,525

Up $12,012 (+2.8%) from 2021

Net Assets

Up

$386,476

Up $15,399 (+4.1%) from 2021

Liabilities

Down

$57,049

Down $3,387 (-5.6%) from 2021

Revenue

Down

$413,955

Down $80,644 (-16%) from 2021

Expenses

Up

$398,556

Up $16,600 (+4.3%) from 2021

Net Income

Down

$15,399

Down $97,244 (-86%) from 2021

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

2022

Assets$443,525
Liabilities$57,049
Net Assets$386,476

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

2022

Revenue$413,955
Expenses$398,556
Net Income$15,399
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$413,955
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 governmental organizations and programs through such means as research, evaluation, advice & training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$163,218$217,941▲ $54,723
Accounts Receivable$252,333$208,163▼ $44,170
Land, Buildings, and Equipment, Net$10,384$11,340▲ $956
Prepaid Expenses and Deferred Charges$3,719$4,222▲ $503
Total Assets$431,513$443,525▲ $12,012
Other Assets Total$1,859$1,859→ $0
Liabilities
Grants Payable$56,218$50,215▼ $6,003
Accounts Payable and Accrued Expenses$4,218$6,834▲ $2,616
Total Liabilities$60,436$57,049▼ $3,387
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$371,077$386,476▲ $15,399
Total Net Assets Fund Balance$371,077$386,476▲ $15,399
Total Liabilities and Net Assets / Fund Balance$431,513$443,525▲ $12,012

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,340$32,091$43,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Victoria StraubChief Oper OFT$118,640$10,755$129,395
Melanie HwalekChief Exec OPT$81,840$6,198$88,038

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,801
Program Service Revenue
$410,189
Investment Income
$33
Other Revenue
$932
All Other Contributions
$2,801
Change in Net Assets
$15,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$325,936
Other Expenses$72,620
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$166,398$34,082-$200,480
Other Salaries and Wages$66,230$13,551-$79,781
Fees for Services Other$17,600$10,606-$28,206
Payroll Taxes$17,718$3,628-$21,346
Occupancy$4,872$14,129-$19,001
Other Employee Benefits$13,251$2,713-$15,964
Pension Plan Contributions$6,943$1,422-$8,365
Information Technology-$5,491-$5,491
Insurance-$5,292-$5,292
Other Expenses$20$1,746-$1,766
Conferences and Meetings$435$1,015-$1,450
All Other Expenses-$1,284-$1,284
Travel$579$512-$1,091
Fees for Services Legal-$995-$995
Fees for Services Accounting-$925-$925
Total Functional Expenses$294,106$104,450$0$398,556
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
Backup withholding compliance
No
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A complete copy of the 990 is provided to all board members prior to filing, providing opportunities for q & a via email and/or telephone.

Form 990, Page 6, Part VI, Line 12C

Board members update their conflict statements disclosure forms annually & any conflicts are addressed.

Form 990, Page 6, Part VI, Line 15A

The board annually reviews & determines compensation.

Form 990, Page 6, Part VI, Line 15B

The ceo of the organization confers with the board annually to review & determine compensation.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Social Program Evaluators
EIN
90-0440306
Phone
3139640500
Address
18000 W NINE MILE ROAD SUITE 365, SOUTHFIELD, MI 48075-4009

Signing Officer

Name
Victoria Straub
Title
Chief Oper Officer
Phone
3139640500
Signed
2023-11-13
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

Preparer

Firm
Tax Preparation LLC
Address
3055 HILTON STE A, FERNDALE, MI 48220-1096
Preparer
Antony W Hawkins CPA
Phone
2485412416
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

4b provided an evaluation for a national association's creative aging grants to state arts agencies. 4c conduct focus groups with youth about financial preparation for post-secondary education.

Form 990, Page 2, Part III, Line 4D

Other evaluation programs

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt04B PROVIDED AN EVALUATION FOR A NATIONAL ASSOCIATION'S CREATIVE AGING GRANTS TO STATE ARTS AGENCIES. 4C CONDUCT FOCUS GROUPS WITH YOUTH ABOUT FINANCIAL PREPARATION FOR POST-SECONDARY EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER EVALUATION PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPLETE COPY OF THE 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING, PROVIDING OPPORTUNITIES FOR Q & A VIA EMAIL AND/OR TELEPHONE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS UPDATE THEIR CONFLICT STATEMENTS DISCLOSURE FORMS ANNUALLY & ANY CONFLICTS ARE ADDRESSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ANNUALLY REVIEWS & DETERMINES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CEO OF THE ORGANIZATION CONFERS WITH THE BOARD ANNUALLY TO REVIEW & DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.SPECASSOCIATES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICTORIA STRAUB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF OPER OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03139640500
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOCIAL PROGRAM EVALUATORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0& CONSULTANTS INC
ReturnHeader/Filer/BusinessNameControlTxt0SOCI
ReturnHeader/Filer/EIN0900440306
ReturnHeader/Filer/PhoneNum03139640500
ReturnHeader/Filer/USAddress/AddressLine1Txt018000 W NINE MILE ROAD SUITE 365
ReturnHeader/Filer/USAddress/CityNm0SOUTHFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461504262
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAX PREPARATION LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03055 HILTON STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FERNDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0482201096
ReturnHeader/PreparerPersonGrp/PhoneNum02485412416
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANTONY W HAWKINS CPA
ReturnHeader/ReturnTs02023-11-13T11:30:45-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2022Detailed filing. Detailed filing data is available for this year.$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