Great Lakes Expungement Network

Tax-deductible

Buchanan, MI501(c)(3)Crime & LegalEIN 86-3024570Revenue $258K in FY2024

On file with the IRSgreatlakesexpungementnetwork.org311 Claremont St, 49107-1709 · Buchanan, MITax-exempt since Sep 2021Publicly supported charity — 170(b)(1)(A)(vi)

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Providing michiganders with criminal records an opportunity for a clean slate.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
Run by 70 volunteers.
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
2 of 2
filings with a surplus
Average surplus $82K a year · 35% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 18% of spending
Top officer’s pay lower than 86% of similar orgs
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 7.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $34K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$258K
+20% vs prior year
Spent
$202K
To programs
71%
Net assets
$176K
By yearFY2023–FY2024
Revenue
$258K
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2023$215K
FY2024$258K
Expenses
$202K
FY2024▲ +91%
Tap a bar for its year
Expenses by fiscal year
FY2023$106K
FY2024$202K
Net assets
$176K
FY2024▲ +46%
Tap a bar for its year
Net assets by fiscal year
FY2023$121K
FY2024$176K

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 Sep 2021.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $144K Management & general 17% · $34K Fundraising 12% · $24K

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

7 people listed on the 990; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$34,663Pt VII · Sec A
Secretary
$900Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Josey Scoggin’s $35K as Executive Director is at the 14th percentile of top reported officer pay among 1404 $100K–1M crime & legal 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.

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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

Helps Michiganders with criminal records get a fresh start.

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Provided by the organization

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1 program · $144K · in their own filed words · FY2024
01

Expungement Eligibility Screenings

We provide each client with a comprehensive pre-screening process, which includes retrieving all criminal records, scheduling fingerprint appointments, and maintaining ongoing communication throughout the process.

$144Kprogram 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$34K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$258K
Ln 12
Gifts and grantsLn 1h$167K
Other incomeLn 4–11$91K
Money outPt IX
$202K
Ln 25
Programscol B$144K
Managementcol C$34K
Fundraisingcol D$24K
Owns and owesPt X
$176K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$176K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$167K
Fundraising eventsLn 1c$155K
Other incomeLn 4–11$91K
Total revenueLn 12$258K
Assets in detailPt X, end of year
CashLn 1$126K
Cash and savings togetherLn 1–2$126K
Total assetsLn 16$176K
LiabilitiesLn 26$0
Net assetsLn 32$176K
OperationsPt I, VI
EmployeesI 50
VolunteersI 670
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 FY24End FY24
Cash and savingsLn 1–2$121K$126K
Total assetsLn 16$121K$176K
LiabilitiesLn 26$0$0
Net assetsLn 32$121K$176K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$41K$25K$4K$12K
Other salaries and wagesLn 7$83K$63K$13K$8K
Other employee benefitsLn 9$12K$9K$2K$1K
Payroll taxesLn 10$9K$7K$1K$910
Legal feesLn 11b$27K$27K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$3K$1K$704$721
Information technologyLn 14$818$818
TravelLn 17$8K$8K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$13K$13K
Total functional expensesLn 25$202K$144K$34K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $258K$202K$56K$176K 990 PDF
FY2023 $215K$106K$109K$121K 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 $258,107 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $220,888$166,798
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year −$6,061$91,309
I-12 Total revenuePrior year $214,827$258,107
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 $0$145,861
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $106,102$56,480
I-18 Total expensesPrior year $106,102$202,341
I-19 Revenue less expensesPrior year $108,725$55,766
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $258,107 across 6 lines filed
VIII-1c Fundraising events$155,487
VIII-1f All other contributions, gifts and grants$11,311
VIII-1h Total contributions, gifts and grants$166,798
VIII-8 Net income from fundraising eventsExcluded from tax $90,874$90,874
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $435$435
VIII-12 Total revenueRelated to mission $435 · Unrelated business $0 · Excluded from tax $90,874$258,107
Part IX · Statement of functional expenses $202,341 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $24,850 · Management $4,141 · Fundraising $12,425$41,416
IX-7 Other salaries and wagesPrograms $62,592 · Management $12,518 · Fundraising $8,346$83,456
IX-9 Other employee benefitsPrograms $8,913 · Management $1,783 · Fundraising $1,188$11,884
IX-10 Payroll taxesPrograms $6,829 · Management $1,366 · Fundraising $910$9,105
IX-11b Legal feesPrograms $27,220$27,220
IX-11c Accounting feesManagement $2,611$2,611
IX-13 Office expensesPrograms $1,355 · Management $704 · Fundraising $721$2,780
IX-14 Information technologyManagement $818$818
IX-17 TravelManagement $8,002$8,002
IX-23 InsuranceManagement $2,365$2,365
IX-24 Other expenses (24a–d)Programs $12,684$12,684
IX-25 Total functional expensesPrograms $144,443 · Management $34,308 · Fundraising $23,590$202,341
Part X · Balance sheet $176,327 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $120,561$125,932
X-4 Accounts receivable$50,395
X-16 Total assetsStart of year $120,561$176,327
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $120,561$176,327
X-33 Total liabilities and net assetsStart of year $120,561$176,327
Part XI · Reconciliation of net assets $176,327 net assets at year end
XI-1 Total revenue$258,107
XI-2 Total expenses$202,341
XI-3 Revenue less expenses$55,766
XI-4 Net assets at start of year$120,561
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$176,327

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

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