Operation Graduation FY2023 filing

Tax-deductible

Detroit, MI501(c)(3)EducationEIN 27-2308036

To create opportunities for underserved youth through scholarships and educational programs.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$38K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $29K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$38K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $122K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$132K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$612K
-7% vs prior year
Spent
$825K
To programs
95%
Net assets
$283K
By yearFY2020–FY2024
Revenue
$612K
FY2023▼ -7%
Revenue by fiscal year
FY2020$473K
FY2021$1.7M
FY2022$655K
FY2023$612K
FY2024$437K
Expenses
$825K
FY2023▲ +55%
Expenses by fiscal year
FY2020$540K
FY2021$1.6M
FY2022$531K
FY2023$825K
FY2024$481K
Net assets
$283K
FY2023▼ -43%
Net assets by fiscal year
FY2020$378K
FY2021$432K
FY2022$497K
FY2023$283K
FY2024$359K

From the FY2023 Form 990 · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2014-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Oct 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $787K Management & general 3% · $21K Fundraising 2% · $17K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

3 people listed on the 990; $38K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary Treasurer
$38,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Michelle Ruscitti Miller’s $68K as Secretary Treasurer is at the 59th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michelle Ruscitti Miller$67,500$38,000$33,000$33,000—
Michelle Ruscitti-Miller————$28,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Operation Graduation executive salaries →

Are you one of these people? Claim this org to confirm your role

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides scholarships and educational programs to create opportunities for underserved youth.

Provided by the organization

This section is blank until Operation Graduation claims this page.

Know this organization? Claim it to add your story

1 program service account for $787K of program spending, described in the organization's own filed words · FY2023.
01

Operation graduation raised funds to support the jalen rose leadership academy by offsetting some of the facility expenses, making charitable contributions to their program and providing college scholarships to its graduating students.

$787Kprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 7 funders →
Grants paid · 10 grants · $3.5M · 2020–2024
Jalen Rose Leadership AcademyFY2024$326,000
Unitemized GrantFY2024$36,733
Jalen Rose Leadership AcademyFY2023$677,418
Unitemized GrantFY2023$60,000
Jalen Rose Leadership AcademyFY2022$334,500
Unitemized GrantFY2022$69,000
Jalen Rose Leadership AcademyFY2021$1,500,000
Unitemized GrantFY2021$62,500
Jalen Rose Leadership AcademyFY2020$428,617
Unitemized GrantFY2020$47,500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$612K
Ln 12
Gifts and grantsLn 1h$690K
Investment incomeLn 3$312
Money outPt IX
$825K
Ln 25
Programscol B$787K
Managementcol C$21K
Fundraisingcol D$17K
Owns and owesPt X
$283K
net assets · Ln 32
Cash and savingsLn 1–2$415K
Total assetsLn 16$415K
LiabilitiesLn 26$132K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$690K
Fundraising eventsLn 1c$218K
Investment incomeLn 3$312
Total revenueLn 12$612K
Assets in detailPt X, end of year
CashLn 1$117K
SavingsLn 2$297K
Cash and savings togetherLn 1–2$415K
Total assetsLn 16$415K
LiabilitiesLn 26$132K
Net assetsLn 32$283K
OperationsPt I, VI
EmployeesI 50
VolunteersI 62
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$586K$415K
Total assetsLn 16$591K$415K
LiabilitiesLn 26$95K$132K
Net assetsLn 32$497K$283K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$677K$677K
Grants to domestic individualsLn 2$60K$60K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$45K$34K$7K$4K
Office expensesLn 13$9K$7K$1K$906
TravelLn 17$18K$9K$9K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$2K$40$59$2K
Total functional expensesLn 25$825K$787K$21K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $437K$481K−$44K$359K 990 PDF
FY2023 Viewing $612K$825K−$213K$283K 990 PDF
FY2022 $655K$531K$124K$497K 990 PDF
FY2021 $1.7M$1.6M$54K$432K 990 PDF
FY2020 $473K$540K−$67K$378K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $612,120 across 7 lines filed
VIII-1c Fundraising events$218,208
VIII-1f All other contributions, gifts and grants$472,161
VIII-1h Total contributions, gifts and grants$690,369
VIII-3 Investment incomeExcluded from tax $312$312
VIII-8 Net income from fundraising eventsExcluded from tax −$81,078−$81,078
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,517$2,517
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$78,249$612,120
Part IX · Statement of functional expenses $825,427 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $677,418$677,418
IX-2 Grants to domestic individualsPrograms $60,000$60,000
IX-11c Accounting feesManagement $12,179$12,179
IX-11g Other fees for servicesPrograms $33,750 · Management $6,750 · Fundraising $4,500$45,000
IX-13 Office expensesPrograms $6,795 · Management $1,358 · Fundraising $906$9,059
IX-17 TravelPrograms $9,160 · Fundraising $9,159$18,319
IX-23 InsuranceManagement $1,111$1,111
IX-24 Other expenses (24a–d)Programs $40 · Management $59 · Fundraising $2,242$2,341
IX-25 Total functional expensesPrograms $787,163 · Management $21,457 · Fundraising $16,807$825,427
Part X · Balance sheet $414,742 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $261,455$117,329
X-2 Savings and temporary cash investmentsStart of year $324,851$297,413
X-9 Prepaid expenses and deferred chargesStart of year $5,000$0
X-16 Total assetsStart of year $591,306$414,742
X-17 Accounts payable and accrued expensesStart of year $8,120$12,613
X-25 Other liabilitiesStart of year $86,673$118,923
X-26 Total liabilitiesStart of year $94,793$131,536
X-27 Net assets without donor restrictionsStart of year $261,525$58,218
X-28 Net assets with donor restrictionsStart of year $234,988$224,988
X-32 Total net assets or fund balancesStart of year $496,513$283,206
X-33 Total liabilities and net assetsStart of year $591,306$414,742
Part XI · Reconciliation of net assets $283,206 net assets at year end
XI-1 Total revenue$612,120
XI-2 Total expenses$825,427
XI-3 Revenue less expenses−$213,307
XI-4 Net assets at start of year$496,513
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$283,206

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.