Civic Intelligence

Eastern Michigan University Osha Institute

EIN 91-2162488 • 501(c)5 • Detroit, MI

Profile

Provide contractual education services

Refreshing map…

8000 E Jefferson AvenueDetroit, MI 48214

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

64th percentile

6.7%

Faster asset growth than 64% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-23%

Faster revenue growth than 15% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$22,072

Up $1,388 (+6.7%) from 2022

Liabilities

Down

$0

Down $1,038 (-100%) from 2022

Net Assets

Up

$22,072

Up $2,426 (+12%) from 2022

Operations
Liabilities / Revenue60th percentileNet Margin68th percentile

Revenue

Down

$18,291

Down $5,435 (-23%) from 2022

Expenses

Up

$15,865

Up $6,190 (+64%) from 2022

Net Income

Down

$2,426

Down $11,625 (-83%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$150K$100K$50K$0Assets 2011: $31,170Liabilities 2011: $6,0142011Assets 2012: $39,799Liabilities 2012: $1,1992012Assets 2013: $53,918Liabilities 2013: $862013Assets 2014: $76,852Liabilities 2014: $5,587Net Assets 2014: $71,2652014Assets 2015: $94,448Net Assets 2015: $94,4482015Assets 2016: $117,745Liabilities 2016: $38,987Net Assets 2016: $78,7582016Assets 2017: $43,003Net Assets 2017: $43,0032017Assets 2018: $40,903Net Assets 2018: $40,9032018Assets 2019: $26,627Liabilities 2019: $17,446Net Assets 2019: $9,1812019Assets 2020: $4,055Liabilities 2020: $3,168Net Assets 2020: $8872020Assets 2021: $8,939Liabilities 2021: $3,344Net Assets 2021: $5,5952021Assets 2022: $20,684Liabilities 2022: $1,038Net Assets 2022: $19,6462022Assets 2023: $22,072Liabilities 2023: $0Net Assets 2023: $22,0722023

Highlighted filing

2023

Assets$22,072
Liabilities$0
Net Assets$22,072
Open 2023 Filing

Operations Trend

Revenue Growth15th percentile

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

$100K$50K$0-$50KRevenue 2011: $31,200Expenses 2011: $31,309Net Income 2011: -$1092011Revenue 2012: $27,300Expenses 2012: $13,856Net Income 2012: $13,4442012Revenue 2013: $29,798Expenses 2013: $14,566Net Income 2013: $15,2322013Revenue 2014: $33,058Expenses 2014: $15,625Net Income 2014: $17,4332014Revenue 2015: $34,951Expenses 2015: $11,768Net Income 2015: $23,1832015Revenue 2016: $29,490Expenses 2016: $45,180Net Income 2016: -$15,6902016Revenue 2017: $27,360Expenses 2017: $63,115Net Income 2017: -$35,7552017Revenue 2018: $21,274Expenses 2018: $23,374Net Income 2018: -$2,1002018Revenue 2019: $19,074Expenses 2019: $50,796Net Income 2019: -$31,7222019Revenue 2020: $6,624Expenses 2020: $14,918Net Income 2020: -$8,2942020Revenue 2021: $13,500Expenses 2021: $8,792Net Income 2021: $4,7082021Revenue 2022: $23,726Expenses 2022: $9,675Net Income 2022: $14,0512022Revenue 2023: $18,291Expenses 2023: $15,865Net Income 2023: $2,4262023

Highlighted filing

2023

Revenue$18,291
Expenses$15,865
Net Income$2,426
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,072
Liabilities
$0
Net assets
$22,072
Revenue
$18,291
Expenses
$15,865
Net income
$2,426
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.18$0.16$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.01$0.20$0.24$0.10$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.09$0.03$0.06$0.14$0.09$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.04$0.03$0.01$0.07$0.15$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.17$0.09$0.19$0.51$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.21$0.23$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.43$0.27$0.63$0.36
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.39$0.79$0.29$0.45$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.94$0.35$0.12$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.06$0.71$0.33$0.16$0.17
2013Summary only. Only limited summary data is available for this year.$0.54$0.00$0.30$0.15$0.15
2012Summary only. Only limited summary data is available for this year.$0.40$0.01$0.27$0.14$0.13
2011Summary only. Only limited summary data is available for this year.$0.31$0.06$0.31$0.31$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jul 25, 2024
Return Version
2022v5.0
Gross Receipts
$18,291
Mission and Program Overview

Mission

Provide contractual education services.

Program Services

DescriptionGrantsExpenses
PROVIDE CONTRACTUAL EDUCATION SERVICES.$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHAWN FAINPresident (Starting 03/23)-$0--
MARGARET MOCKSecretary-Treasurer (Starting 12/22-$0--
RAYMOND CURRYPresident (Through 03/23)-$0--
FRANK STUGLINSecretary-Treasurer (Through 12/22)-$0--
Political and Lobbying Activity
In-house lobbying only
Yes
Filing and Contact Details

Filer

Filer Name
Eastern Michigan University Osha
EIN
91-2162488
Phone
3139265431
Address
8000 E JEFFERSON AVENUE, DETROIT, MI 48214

Signing Officer

Name
Margaret Mock
Title
Secretary-treasurer
Phone
3139265431
Signed
2024-07-25
Discuss with paid preparer
Yes

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Scott E Hallberg CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 291.”

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

“Description: travel. Amount: 161. Description: bank fees. Amount: 1,080. Description: registration fees. Amount: 5,977. Total to form 990-ez, line 16: 7,218.”

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

“Description: accounts receivable. Beg. Of year amount: 1,800. End of year amount: 6,000.”

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

“Description: accounts payable and accrued expenses. Beg. Of year amount: 1,038. End of year amount: 0.”

Raw XML Appendix126 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
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARY FRAN SOBCZYNSKI
IRS990EZ/BooksInCareOfDetail/PhoneNum03139265431
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08000 E JEFFERSON AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048214
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018884
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt016072
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IRS990EZ/ContributionsGiftsGrantsEtcAmt018000
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08647
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/GrossReceiptsAmt018291
IRS990EZ/GroupExemptionNum00427
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt022072
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHAWN FAIN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3FRANK STUGLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT (STARTING 03/23)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY-TREASURER (STARTING 12/22
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT (THROUGH 03/23)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY-TREASURER (THROUGH 12/22)
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt06000
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt07218
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CONTRACTUAL EDUCATION SERVICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CONTRACTUAL EDUCATION SERVICES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SubjectToProxyTaxInd01
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01038
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt015865
IRS990EZ/TotalRevenueAmt018291
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 291.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: TRAVEL. AMOUNT: 161. DESCRIPTION: BANK FEES. AMOUNT: 1,080. DESCRIPTION: REGISTRATION FEES. AMOUNT: 5,977. TOTAL TO FORM 990-EZ, LINE 16: 7,218.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,800. END OF YEAR AMOUNT: 6,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 1,038. END OF YEAR AMOUNT: 0.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 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.
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INSTITUTE
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ReturnHeader/Filer/PhoneNum03139265431
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
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ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT E HALLBERG CPA
ReturnHeader/ReturnTs02024-07-25T08:19:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARGARET
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOCK
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)5 • <$500k nonprofits