CITIZENS RESEARCH COUNCIL OF MICHIGAN INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CITIZENS RESEARCH COUNCIL OF MICHIGAN INC (EIN 38-1539991)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-14
- IRS object ID
- 202502269349300715
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-14T09:56:08-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 994260840 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOEREN MAYHEW | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 305 WEST BIG BEAVER ROAD | AddressLine1Txt |
| City | TROY | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48084 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381539991 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CITIZENS RESEARCH COUNCIL OF MICHIGAN | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CITI | BusinessNameControlTxt |
| Phone | 7345428001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38777 SIX MILE ROAD 208 | AddressLine1Txt |
| City | LIVONIA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48152 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC W LUPHER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7345428001 | PhoneNum |
| Signature | 2025-08-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK D FUELLING CPA | PreparerPersonNm |
| PTIN | P00530005 | PTIN |
| Phone | 2482443000 | PhoneNum |
| Preparation | 2025-07-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIC W LUPHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38777 SIX MILE ROAD SUITE 208 | AddressLine1Txt |
| City | LIVONIA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48152 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,769,022 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CRCMICH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF CITIZENS RESEARCH COUNCIL IS TO PROMOTE THE DEVELOPMENT OF INFORMED PUBLIC POLICY AT ALL LEVELS OF MICHIGAN GOVERNMENT THROUGH THE DELIVERY OF FACTUAL AND UNBIASED ANALYSIS OF THE MOST CRITICAL ISSUES PERTINENT TO STATE AND LOCAL GOVERNMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 42 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $967,205 | PYContributionsGrantsAmt |
| CY Contributions Grants | $847,351 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $455,315 | PYInvestmentIncomeAmt |
| CY Investment Income | $421,329 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,424 | PYOtherRevenueAmt |
| CY Other Revenue | -$37,504 | CYOtherRevenueAmt |
| PY Total Revenue | $1,423,944 | PYTotalRevenueAmt |
| CY Total Revenue | $1,231,176 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,030,172 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $992,554 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $81,575 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $75,175 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $215,375 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $233,456 | PYOtherExpensesAmt |
| CY Other Expenses | $254,244 | CYOtherExpensesAmt |
| PY Total Expenses | $1,345,203 | PYTotalExpensesAmt |
| CY Total Expenses | $1,321,973 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $78,741 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$90,797 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,989,155 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,043,290 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,989,155 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,043,290 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE GOAL OF THE CITIZENS RESEARCH COUNCIL IS TO SECURE GOOD GOVERNMENT FOR THE CITIZENS OF MICHIGAN-GOVERNMENT THAT IS REPRESENTATIVE OF AND RESPONSIBLE AND ACCOUNTABLE TO THE PUBLIC; EFFECTIVE IN CARRYING OUT ITS RESPONSIBILITIES AND PROVIDING SERVICES; AND EFFICIENT IN THE USE OF ITS RESOURCES. RESEARCH COUNCIL ACTIVITIES FOCUS ON FOUR AREAS:MONITORING TRENDS IN STATE AND LOCAL FINANCES; ANALYZING THE STRUCTURE AND ORGANIZATION OF GOVERNMENT; CONDUCTING IN-DEPTH STUDIES OF MAJOR PUBLIC POLICY ISSUES; AND ASSISTING PUBLIC OFFICIALS AND CONCERNED CITIZENS TO PROMOTE EFFICIENCY, EFFECTIVENESS, AND ACCOUNTABILITY IN GOVERNMENTAL OPERATIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $967,262 | ExpenseAmt |
| Desc | THE CITIZENS RESEARCH COUNCIL PUBLISHED A PAPER THAT ADDRESSED PUBLIC FUNDING OF ECONOMIC DEVELOPMENT RELATED TO INNOVATION AND ENTREPRENEURIAL ACTIVITIES. THE RESEARCH DOCUMENTED THE ECONOMIC BENEFITS OF PUBLIC INVOLVEMENT, QUANTIFIED MICHIGAN'S INVESTMENTS RELATIVE TO SEVERAL SURROUNDING STATES, AND IDENTIFIED POTENTIAL SOURCES OF FUNDING IF POLICY MAKERS PRIORITIZE THESE ACTIVITIES. THE CITIZENS RESEARCH COUNCIL ANALYZED DETROIT'S ECONOMIC WELLBEING AND THE ECONOMIC DEVELOPMENT TOOLS IT EMPLOYS TO FACILITATE FUTURE GROWTH. THREE PAPERS WERE PUBLISHED THAT 1) ESTABLISHED THAT THE CITY IS ON THE UPSWING BUT STILL LAGS BEHIND IN ECONOMIC STRENGTH AND THE WEALTH OF ITS RESIDENTS; 2) CRITIQUED THE PRACTICES OF THE DETROIT DOWNTOWN DEVELOPMENT AUTHORITY AND MADE RECOMMENDATIONS TO IMPROVE THE FINANCIAL WELL-BEING OF THE CITY, COUNTY, AND OTHER OVERLAPPING JURISDICTIONS; AND 3) CRITIQUED THE CITY'S USE OF TAX ABATEMENTS TO FACILITATE JOB CREATION AND RETURN ABANDONED OR UNDER-UTILIZED BUILDINGS TO PRODUCTIVE USE. THE RESEARCH COUNCIL DOCUMENTED INEQUITIES AND FAILINGS IN GETTING FEDERAL AND STATE AT-RISK FUNDING TO THE BUILDINGS AND CLASSROOMS WHERE AT-RISK STUDENTS ATTEND SCHOOLS. IT IDENTIFIED THE CAUSES OF THE SHORTCOMINGS AND RECOMMENDED POLICIES TO REMEDIATE THE PROBLEMS. | Desc |
| Total Program Service Expenses | $967,262 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERIC LUPHER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7345428001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38777 SIX MILE ROAD SUITE 208 | AddressLine1Txt |
| City | LIVONIA | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48152 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHASE L CANTRELL | |||||||
| CHAIR (RESIGNED 06/2024) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CAROLEE KVORIAK | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| THOMAS G KYROS | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEPHAN W CURRIE | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DARNELL ADAMS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAURA M BASSETT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NATHAN BENEDICT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAWRENCE N BLUTH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK BURTON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL P DOMENICUCCI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ZENNA ELHASAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD A FAVOR JR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANN D FILLINGHAM | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY LYNN FOSTER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATT GILLARD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARITA HATTEM-SCHIFFMAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN HEARD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HORRIGAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EARLE WIN IRWIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW JOHNSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NICK KHOURI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAUREN LAPINE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMIE LARSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICK MCGOW | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID PALSROK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JESSICA ROBINSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KELLI SAUNDERS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NEIL SHERIDAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY STAMAS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFREY STOUTENBURG | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT THALL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AYA WALLER-BEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KENNETH ZENDEL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERIC LUPHER | |||||||
| PRESIDENT/SECRETARY | 40.00 | Yes (X) | $174,740 | $0 | $13,097 | ||
| CRAIG THIEL | |||||||
| RESEARCH DIRECTOR | 40.00 | $104,204 | $0 | $5,728 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $278,944 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $18,825 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $236,053 | FundraisingAmt |
| All Other Contributions | $611,298 | AllOtherContributionsAmt |
| Total Contributions | $847,351 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $413,644 | TotalRevenueColumnAmt |
| Exclusion | $413,644 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $481,780 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $474,095 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,685 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,685 | TotalRevenueColumnAmt |
| Exclusion | $7,685 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $26,247 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $236,053 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $63,751 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$37,504 | TotalRevenueColumnAmt |
| Exclusion | -$37,504 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,231,176 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $383,825 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,837 | TotalAmt |
| Program Services | $147,491 | ProgramServicesAmt |
| Management And General | $19,791 | ManagementAndGeneralAmt |
| Fundraising | $20,555 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $605,919 | TotalAmt |
| Program Services | $475,771 | ProgramServicesAmt |
| Management And General | $63,842 | ManagementAndGeneralAmt |
| Fundraising | $66,306 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,301 | TotalAmt |
| Program Services | $30,750 | ProgramServicesAmt |
| Management And General | $4,167 | ManagementAndGeneralAmt |
| Fundraising | $4,384 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,567 | TotalAmt |
| Program Services | $82,935 | ProgramServicesAmt |
| Management And General | $9,254 | ManagementAndGeneralAmt |
| Fundraising | $5,378 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,930 | TotalAmt |
| Program Services | $48,359 | ProgramServicesAmt |
| Management And General | $6,602 | ManagementAndGeneralAmt |
| Fundraising | $6,969 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,571 | TotalAmt |
| Program Services | $13,206 | ProgramServicesAmt |
| Management And General | $1,759 | ManagementAndGeneralAmt |
| Fundraising | $1,606 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,041 | TotalAmt |
| Program Services | $33,781 | ProgramServicesAmt |
| Management And General | $9,008 | ManagementAndGeneralAmt |
| Fundraising | $2,252 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,175 | TotalAmt |
| Fundraising | $75,175 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,837 | TotalAmt |
| Program Services | $3,985 | ProgramServicesAmt |
| Management And General | $2,508 | ManagementAndGeneralAmt |
| Fundraising | $5,344 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,408 | TotalAmt |
| Program Services | $3,306 | ProgramServicesAmt |
| Management And General | $882 | ManagementAndGeneralAmt |
| Fundraising | $220 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,709 | TotalAmt |
| Program Services | $64,708 | ProgramServicesAmt |
| Management And General | $9,730 | ManagementAndGeneralAmt |
| Fundraising | $8,271 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,570 | TotalAmt |
| Program Services | $11,141 | ProgramServicesAmt |
| Management And General | $1,769 | ManagementAndGeneralAmt |
| Fundraising | $6,660 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,856 | TotalAmt |
| Program Services | $958 | ProgramServicesAmt |
| Management And General | $490 | ManagementAndGeneralAmt |
| Fundraising | $4,408 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,589 | TotalAmt |
| Program Services | $4,942 | ProgramServicesAmt |
| Management And General | $1,318 | ManagementAndGeneralAmt |
| Fundraising | $329 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DUES AND SUBSCRIPTION | $26,034 | $17,297 | $6,692 | $2,045 |
| SUPPLIES AND BOOKS | $17,228 | $17,228 | $0 | $0 |
| PAYROLL SERVICE | $12,401 | $9,921 | $1,240 | $1,240 |
| MISCELLANEOUS | $4,664 | $1,047 | $168 | $3,449 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,336 | TotalAmt |
| Program Services | $436 | ProgramServicesAmt |
| Management And General | $116 | ManagementAndGeneralAmt |
| Fundraising | $784 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,321,973 | TotalAmt |
| Program Services | $967,262 | ProgramServicesAmt |
| Management And General | $139,336 | ManagementAndGeneralAmt |
| Fundraising | $215,375 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,010 | BOYAmt |
| EOY | $397,029 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,226,252 | BOYAmt |
| EOY | $3,607,251 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,893 | BOYAmt |
| EOY | $39,010 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,989,155 | BOYAmt |
| EOY | $4,043,290 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $958,131 | BOYAmt |
| EOY | $1,265,729 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,031,024 | BOYAmt |
| EOY | $2,777,561 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,989,155 | BOYAmt |
| EOY | $4,043,290 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,989,155 | BOYAmt |
| EOY | $4,043,290 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$90,797 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $144,932 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $776,639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,135,355 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,202,892 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $967,205 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $847,351 | CurrentTaxYearAmt |
| Total | $4,929,442 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,440 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,568 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,940 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,930 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,247 | CurrentTaxYearAmt |
| Total | $82,125 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $778,079 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,143,923 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,217,832 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $998,135 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $873,598 | CurrentTaxYearAmt |
| Total | $5,011,567 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $5,011,567 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $307,092 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $381,019 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $213,658 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $511,279 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $413,644 | CurrentTaxYearAmt |
| Total | $1,826,692 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $307,092 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $381,019 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $213,658 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $511,279 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $413,644 | CurrentTaxYearAmt |
| Total | $1,826,692 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,085,171 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,524,942 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,431,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,509,414 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,287,242 | CurrentTaxYearAmt |
| Total | $6,838,259 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.73290 | PublicSupportCY509Pct |
| Public Support PY509 | 0.72370 | PublicSupportPY509Pct |
| Investment Income CY | 0.26710 | InvestmentIncomeCYPct |
| Investment Income PY | 0.27630 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,439,859 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $144,932 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $144,932 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,294,927 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$63,751 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$63,751 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,231,176 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,385,724 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $63,751 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $63,751 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,321,973 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,321,973 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | CITIZENS RESEARCH COUNCIL OF MICHIGAN IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, IS NOT SUBJECT TO INCOME TAX ON INCOME DERIVED FROM ITS EXEMPT FUNCTION. THE COUNCIL IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE TAX YEARS THAT ENDED PRIOR TO DECEMBER 31, 2021. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES -63,751. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 63,751. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPITOL FUNDRAISING ASSOCIATES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 124 WEST ALLEGAN STREET SUITE 1616 | AddressLine1Txt |
| City | LANSING | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48933 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | TO PROVIDE FUNDRAISING STRATEGY CONSULTING SERVICES | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $75,175 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $75,175 | TotalRetainedByContractorsAmt |
| Licensed States | MI | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL DINNER | Event1Nm |
| Gross Receipts Event1 | $262,300 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $236,053 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $26,247 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $20,697 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $43,054 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $262,300 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $236,053 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $26,247 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $20,697 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $43,054 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $63,751 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$37,504 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC LUPHER | PersonNm |
| Title | PRESIDENT/SECRETARY | TitleTxt |
| Base Compensation Filing Org | $171,245 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $3,495 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $9,136 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $3,961 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $187,837 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | EXECUTIVE DIRECTOR IS PROVIDED WITH AN AUTOMOBILE FOR WHICH THE ORGANIZATION PAYS MONTHLY LEASE PAYMENTS, MONTHLY INSURANCE PAYMENTS AND REIMBURSEMENTS FOR GASOLINE AND MAINTANANCE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | CITIZENS RESEARCH COUNCIL OF MICHIGAN HAD REVISED THEIR BYLAWS AFTER FILING 2023 FORM 990. UPDATES INCLUDED: 1) THAT BOARD MEETINGS COULD BE HELD IN PERSON, ONLINE, OR ANY COMBINATION USING AUDIO, DOCUMENT, OR VIDEO CONFERENCING. 2) TERMS OF OFFICE ON THE BOARD OF DIRECTORS WAS CHANGED FROM ONE-YEAR RENEWABLE TERMS TO THREE-YEAR RENEWABLE TERMS WITH ONE-THIRD OF THE MEMBERS ELECTED EVERY YEAR. 3) A GOVERNANCE COMMITTEE WAS CREATED AS A STANDING COMMITTEE. |
| FORM 990, PART VI, SECTION A, LINE 6 | CITIZENS RESEARCH COUNCIL OF MICHIGAN HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CITIZENS RESEARCH COUNCIL OF MICHIGAN IS AN ORGANIZATION OF MICHIGAN CITIZENS WITH A COUNCIL OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS EMAILED TO THE BOARD FOR REVIEW PRIOR TO SIGNING AT WHICH TIME ANY QUESTIONS OR CONCERNS CAN BE PRESENTED. UPON SIGNING, IT IS AVAILABLE UPON REQUEST TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | STATEMENTS ARE REVIEWED ANNUALLY AND ANY EXCEPTIONS INVESTIGATED BY PRESIDENT AND BOARD CHAIRMAN |
| FORM 990, PART VI, SECTION B, LINE 15 | AN EXECUTIVE SUBCOMMITTEE OF THE BOARD IS CHARGED WITH REVIEW AND APPROVAL OF ALL EMPLOYEE ANNUAL SALARIES. |
| FORM 990, PART VI, SECTION C, LINE 18 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE LIVONIA LOCATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE LIVONIA LOCATION. |
| FORM 990 PAGE 12 PART XII LINE 1 | MODIFIED CASH BASIS |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED. |
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