Maker Works Community Workshops

Tax-deductible

Ann Arbor, MI501(c)(3)EducationEIN 85-3614601Revenue $431K in FY2024

On file with the IRSmaker-works.com3765 Plaza Dr, 48108-1655 · Ann Arbor, MITax-exempt since Jun 2021Publicly supported — 509(a)(2)

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Through educational programs to expand the knowledge and develop skills of adults and students in our Community in a variety of fabrication technologies; to encourage the establishment and growth of small businesses in our Community, especially small businesses led by low-income persons or minorities through access to access to high capital equipment and technical instruction.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 5 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
1 of 4
filings with a surplus
Average surplus $21K a year · 5% of revenue · last 4 filings
Worth a look: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$24K
to officers and key staff · 5% of spending
Top officer’s pay lower than 85% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $8K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$130K
80% of total assets
Worth a look: liabilities are 80% of assets; over 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 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
$431K
+10% vs prior year
Spent
$459K
To programs
80%
Net assets
$32K
By yearFY2020–FY2024
Revenue
$431K
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$48K
FY2021$689K
FY2022$342K
FY2023$394K
FY2024$431K
Expenses
$459K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$451K
FY2022$427K
FY2023$434K
FY2024$459K
Net assets
$32K
FY2024▼ -47%
Tap a bar for its year
Net assets by fiscal year
FY2020$48K
FY2021$185K
FY2022$101K
FY2023$60K
FY2024$32K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2021.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $369K Management & general 20% · $90K

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

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Who runs it and what they're paid

4 people listed on the 990; $24K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$19,392Pt VII · Sec A
Treasurer
$4,749Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Joshua Williams’s $19K as Executive Di is at the 15th 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

NameFY2024FY2023FY2022FY2021
Joshua Williams$19,392$21,462$25,237$31,844
Dale Grover$4,749$2,635$2,008—

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.

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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 15aNo

Programs and updates

Teaches fabrication skills and supports small business growth, especially for low-income and minority entrepreneurs.

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Provided by the organization

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3 programs · $369K · in their own filed words · FY2024
01

Expand knowledge and skills of adults and students in making things

$219Kprogram expense
02

Support small businesses through access to equipment

$147Kprogram expense
03

Create and sustain more makerspaces

$4Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$8K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$431K
Ln 12
Fees for servicesLn 2g$370K
Gifts and grantsLn 1h$61K
Money outPt IX
$459K
Ln 25
Programscol B$369K
Managementcol C$90K
Owns and owesPt X
$32K
net assets · Ln 32
Cash and savingsLn 1–2$24K
Total assetsLn 16$162K
LiabilitiesLn 26$130K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$61K
Fees for servicesLn 2g$370K
Total revenueLn 12$431K
Assets in detailPt X, end of year
CashLn 1$24K
Cash and savings togetherLn 1–2$24K
Land, buildings, equipmentLn 10c$84K
Total assetsLn 16$162K
LiabilitiesLn 26$130K
Net assetsLn 32$32K
OperationsPt I, VI
EmployeesI 513
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$37K$24K
Land, buildings, equipmentLn 10c$98K$84K
Total assetsLn 16$185K$162K
LiabilitiesLn 26$125K$130K
Net assetsLn 32$60K$32K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$172K$129K$43K
Payroll taxesLn 10$15K$11K$4K
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$5K$5K
Information technologyLn 14$5K$5K
OccupancyLn 16$179K$178K$2K
InterestLn 20$264$264
Depreciation, depletion and amortizationLn 22$14K$14K$140
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$40K$29K$11K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$459K$369K$90K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $431K$459K−$28K$32K 990 PDF
FY2023 $394K$434K−$41K$60K 990 PDF
FY2022 $342K$427K−$85K$101K 990 PDF
FY2021 $689K$451K$238K$185K 990 PDF
FY2020 $48K$48K 990 PDF

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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 FY2024 990 (6 parts)
Part I · Summary $431,266 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $67,291$60,801
I-9 Program service revenuePrior year $326,418$370,465
I-10 Investment income$0
I-11 Other revenuePrior year $18$0
I-12 Total revenuePrior year $393,727$431,266
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $187,866$186,677
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $246,390$272,520
I-18 Total expensesPrior year $434,256$459,197
I-19 Revenue less expensesPrior year −$40,529−$27,931
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $431,266 across 4 lines filed
Lines not itemized here account for −$4,937 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$60,801
VIII-1h Total contributions, gifts and grants$60,801
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $354,239 · Excluded from tax $21,163$375,402
VIII-12 Total revenueRelated to mission $345,369 · Excluded from tax $25,096$431,266
Part IX · Statement of functional expenses $459,197 across 12 lines filed
IX-7 Other salaries and wagesPrograms $129,091 · Management $43,031$172,122
IX-10 Payroll taxesPrograms $10,916 · Management $3,639$14,555
IX-11g Other fees for servicesPrograms $9,064$9,064
IX-12 Advertising and promotionManagement $5,863$5,863
IX-13 Office expensesManagement $4,596$4,596
IX-14 Information technologyManagement $5,033$5,033
IX-16 OccupancyPrograms $177,550 · Management $1,793$179,343
IX-20 InterestManagement $264$264
IX-22 Depreciation, depletion and amortizationPrograms $13,876 · Management $140$14,016
IX-23 InsuranceManagement $10,609$10,609
IX-24 Other expenses (24a–d)Programs $28,975 · Management $10,931$39,906
IX-24e All other expensesManagement $3,826$3,826
IX-25 Total functional expensesPrograms $369,472 · Management $89,725 · Fundraising $0$459,197
Part X · Balance sheet $161,969 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $37,152$24,418
X-8 Inventories for sale or use$24
X-9 Prepaid expenses and deferred charges$2,920
X-10c Land, buildings and equipment, netStart of year $98,108$84,092
X-14 Intangible assetsStart of year $49,845$50,515
X-16 Total assetsStart of year $185,105$161,969
X-17 Accounts payable and accrued expensesStart of year $68,693$80,017
X-25 Other liabilitiesStart of year $56,408$49,904
X-26 Total liabilitiesStart of year $125,101$129,921
X-27 Net assets without donor restrictionsStart of year $60,004$32,048
X-32 Total net assets or fund balancesStart of year $60,004$32,048
X-33 Total liabilities and net assetsStart of year $185,105$161,969
Part XI · Reconciliation of net assets $32,048 net assets at year end
XI-1 Total revenue$431,266
XI-2 Total expenses$459,197
XI-3 Revenue less expenses−$27,931
XI-4 Net assets at start of year$60,004
XI-9 Other changes in net assets−$25
XI-10 Net assets at end of year$32,048

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

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