Civic Intelligence

Eastern Michigan University Osha Institute

990EZ • Fiscal year 2017 • EIN 91-2162488

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 10, 2018

Organization ProfileN/A
8000 E Jefferson AveDetroit, MI 48214

(313) 926-5431

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

1st percentile

-131%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-63%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

23rd percentile

-7.2%

Faster revenue growth than 23% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$43,003

Down $74,742 (-63%) from 2016

Net Assets

Down

$43,003

Down $35,755 (-45%) from 2016

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin1st percentile

Revenue

Down

$27,360

Down $2,130 (-7.2%) from 2016

Expenses

Up

$63,115

Up $17,935 (+40%) from 2016

Net Income

Down

-$35,755

Down $20,065 (-128%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$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

2017

Assets$43,003
Liabilities-
Net Assets$43,003
Open 2017 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$27,360
Expenses$63,115
Net Income-$35,755
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 10, 2018
Return Version
2016v3.1
Gross Receipts
$27,360
Mission and Program Overview

Mission

Provide contractual education services.

Provide contractual education services

Program Services

DescriptionGrantsExpenses
PROVIDE CONTRACTUAL EDUCATION SERVICES--
PROVIDE CONTRACTUAL EDUCATION SERVICES--
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DENNIS WILLIAMSPresident-$0--
GARY CASTEELSec - Treas-$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
Raymond Curry
Title
Sec-treas
Phone
3139265431
Signed
2018-08-10

Preparer

Firm
CLARENCE H JOHNSON PC - CPA'S
Address
26076 WOODWARD AVE, ROYAL OAK, MI 48067-0918
Preparer
James C Johnson
Phone
2483984040
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses donations 3,769 bank fees 445 travel 1,218 conferences/meetings 2,442 lu dl worksite fees 3,034 lu dl worksite travel 14,619 training supplies 2,400 equipment rental 865 total 28,792”

Form 990-ez, Part II, Line 24

“Grants receivable 2,400 0 total 2,400 0”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 38,987 0”

Form 990-ez, Part III, Line 31

“Provide contractual education services”

Raw XML Appendix99 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARYFRAN SOBCZYNSKI
IRS990EZ/BooksInCareOfDetail/PhoneNum03139265431
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08000 E JEFFERSON
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048214
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0115345
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043003
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-35755
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0675
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0117745
IRS990EZ/Form990TotalAssetsGrp/EOYAmt043003
IRS990EZ/GrossReceiptsAmt027360
IRS990EZ/GroupExemptionNum00427
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt051
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt078758
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043003
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt078758
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043003
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DENNIS WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GARY CASTEEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SEC - TREAS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02400
IRS990EZ/OtherExpensesTotalAmt028792
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CONTRACTUAL EDUCATION SERVICES
IRS990EZ/ProgramServiceRevenueAmt027309
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CONTRACTUAL EDUCATION SERVICES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE CONTRACTUAL EDUCATION SERVICES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt033648
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt038987
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt063115
IRS990EZ/TotalRevenueAmt027360
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES DONATIONS 3,769 BANK FEES 445 TRAVEL 1,218 CONFERENCES/MEETINGS 2,442 LU DL WORKSITE FEES 3,034 LU DL WORKSITE TRAVEL 14,619 TRAINING SUPPLIES 2,400 EQUIPMENT RENTAL 865 TOTAL 28,792
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GRANTS RECEIVABLE 2,400 0 TOTAL 2,400 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 38,987 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE CONTRACTUAL EDUCATION SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RAYMOND CURRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC-TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum03139265431
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTERN MICHIGAN UNIVERSITY OSHA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INSTITUTE
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0912162488
ReturnHeader/Filer/PhoneNum03139265431
ReturnHeader/Filer/USAddress/AddressLine1Txt08000 E JEFFERSON AVE
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048214
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0ABE2ED430537838930297401945B440E0510ED93
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E47BC50944E3018F7F806F13A74B6704A0D45931
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382821807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLARENCE H JOHNSON PC - CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt026076 WOODWARD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROYAL OAK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480670918
ReturnHeader/PreparerPersonGrp/PhoneNum02483984040
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES C JOHNSON
ReturnHeader/ReturnTs02018-08-10T11:32:13-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$43,003
Liabilities
-
Net assets
$43,003
Revenue
$27,360
Expenses
$63,115
Net income
-$35,755
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • <$500k nonprofits