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Leadingage Michigan

Not tax-deductible

Lansing, MI501(c)(6)Community Development EIN 38-2058975Revenue $1.4M in FY2024

On file with the IRSleadingagemi.org201 N Washington Sq Ste 920, 48933-1323 · Lansing, MITax-exempt since Jan 2017

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To provide advocacy and education for mission driven senior care providers.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 15 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
5 of 5
filings with a surplus
Average surplus $214K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$389K
to officers and key staff · 32% of spending
Top officer’s pay higher than 93% of similar orgs
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$377K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-21% vs prior year
Spent
$1.2M
Net assets
$3.2M
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.1M
FY2022$1.5M
FY2023$1.7M
FY2024$1.4M
Expenses
$1.2M
FY2024▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.0M
FY2022$1.2M
FY2023$1.3M
FY2024$1.2M
Net assets
$3.2M
FY2024▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.2M
FY2022$2.3M
FY2023$2.8M
FY2024$3.2M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Revoked Nov 2015, reinstated. IRS ruling Jan 2017, per the IRS master file. Latest filing on record: FY2024. IRS ruling in Jan 2017.

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

Who runs it and what they're paid

16 people listed on the 990; $389K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
David Herbel
President
$389,078Pt VII · Sec A
$0Pt VII · Sec A
Tom Nobel
Vice Chair
$0Pt VII · Sec A
Brian Pangle
Treasurer
$0Pt VII · Sec A
Betsy Bale
Director
$0Pt VII · Sec A
Dave Gehm
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Diane Smith
Director
$0Pt VII · Sec A

David Herbel’s $389K as President is at the 93rd percentile of top reported officer pay among 2832 $1–10M community development 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
David Herbel$389,078$343,372$338,526$345,611$390,806

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 Leadingage Michigan executive salaries →

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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 15aYes

Programs and updates

Advocates for and educates mission-driven senior care providers.

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Provided by the organization

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3 programs · in their own filed words · FY2023
01

Issue newsletters and reports to keep members current on topics related to the elderly.

Pt IX · col B
02

Advocate regarding long term care issues that affect our member organizations.

Pt IX · col B
03

Provide public education regarding long term care issues, including funding.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$8K
Other incomeLn 4–11$4K
Money outPt IX
$1.2M
Ln 25
Owns and owesPt X
$3.2M
net assets · Ln 32
Cash and savingsLn 1–2$378K
Total assetsLn 16$3.6M
LiabilitiesLn 26$377K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$8K
Other incomeLn 4–11$4K
Gains on assetsLn 7$589
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$378K
Cash and savings togetherLn 1–2$378K
InvestmentsLn 11–13$338K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$2.6M
Total assetsLn 16$3.6M
LiabilitiesLn 26$377K
Net assetsLn 32$3.2M
OperationsPt I, VI
EmployeesI 58
VolunteersI 615
Fiscal year endsHeaderJune
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 FY24End FY24
Cash and savingsLn 1–2$465K$378K
InvestmentsLn 11–13$308K$338K
Land, buildings, equipmentLn 10c$4K$2K
Total assetsLn 16$3.7M$3.6M
LiabilitiesLn 26$916K$377K
Net assetsLn 32$2.8M$3.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$424K
Other salaries and wagesLn 7$597K
Pension plan contributionsLn 8$44K
Other employee benefitsLn 9$3K
Payroll taxesLn 10$280K
Legal feesLn 11b$3K
Accounting feesLn 11c$3K
Lobbying feesLn 11d$60K
Other fees for servicesLn 11g$2K
Office expensesLn 13$159K
Information technologyLn 14$13K
OccupancyLn 16$55K
TravelLn 17$16K
Conferences, conventions and meetingsLn 19$14K
InterestLn 20$26K
Depreciation, depletion and amortizationLn 22$3K
InsuranceLn 23$12K
Other expenses (24a–d)Ln 24$53K
All other expensesLn 24e−$563K
Total functional expensesLn 25$1.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.4M$1.2M$163K$3.2M 990 PDF
FY2023 $1.7M$1.3M$475K$2.8M 990 PDF
FY2022 $1.5M$1.2M$234K$2.3M 990 PDF
FY2021 $1.1M$1.0M$119K$2.2M 990 PDF
FY2020 $1.3M$1.2M$81K$2.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,365,458 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $407,812$0
I-9 Program service revenuePrior year $1,296,036$1,353,913
I-10 Investment incomePrior year $18,514$7,577
I-11 Other revenuePrior year $7,870$3,968
I-12 Total revenuePrior year $1,730,232$1,365,458
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $798,599$1,347,523
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $457,129−$145,491
I-18 Total expensesPrior year $1,255,728$1,202,032
I-19 Revenue less expensesPrior year $474,504$163,426
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,365,458 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,353,913$1,353,913
VIII-3 Investment incomeExcluded from tax $6,988$6,988
VIII-7 Net gain or loss on sales of assetsExcluded from tax $589$589
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,968$3,968
VIII-12 Total revenueRelated to mission $1,353,913 · Unrelated business $0 · Excluded from tax $11,545$1,365,458
Part IX · Statement of functional expenses $1,202,032 across 19 lines filed
IX-5 Pay of current officers, directors and key staff$423,860
IX-7 Other salaries and wages$597,240
IX-8 Pension plan contributions$43,840
IX-9 Other employee benefits$2,524
IX-10 Payroll taxes$280,059
IX-11b Legal fees$2,898
IX-11c Accounting fees$3,045
IX-11d Lobbying fees$60,000
IX-11g Other fees for services$1,940
IX-13 Office expenses$159,000
IX-14 Information technology$12,519
IX-16 Occupancy$54,780
IX-17 Travel$15,801
IX-19 Conferences, conventions and meetings$14,252
IX-20 Interest$25,936
IX-22 Depreciation, depletion and amortization$2,857
IX-23 Insurance$11,839
IX-24 Other expenses (24a–d)$52,573
IX-24e All other expenses−$562,931
IX-25 Total functional expenses$1,202,032
Part X · Balance sheet $3,605,312 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $465,202$377,782
X-4 Accounts receivableStart of year $170,265$253,773
X-9 Prepaid expenses and deferred chargesStart of year $3,634$3,253
X-10c Land, buildings and equipment, netStart of year $4,476$2,370
X-11 Publicly traded securitiesStart of year $307,930$337,683
X-15 Other assetsStart of year $2,785,507$2,630,451
X-16 Total assetsStart of year $3,737,014$3,605,312
X-17 Accounts payable and accrued expensesStart of year $276,057$204,320
X-19 Deferred revenueStart of year $207,890$131,142
X-24 Unsecured notes and loans payableStart of year $171,995$9,360
X-25 Other liabilitiesStart of year $260,169$31,939
X-26 Total liabilitiesStart of year $916,111$376,761
X-27 Net assets without donor restrictionsStart of year $2,820,903$3,228,551
X-32 Total net assets or fund balancesStart of year $2,820,903$3,228,551
X-33 Total liabilities and net assetsStart of year $3,737,014$3,605,312
Part XI · Reconciliation of net assets $3,228,551 net assets at year end
XI-1 Total revenue$1,365,458
XI-2 Total expenses$1,202,032
XI-3 Revenue less expenses$163,426
XI-4 Net assets at start of year$2,820,903
XI-5 Net unrealized gains (losses) on investments$23,174
XI-9 Other changes in net assets$221,048
XI-10 Net assets at end of year$3,228,551

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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