2025-08-15T14:51:02-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-10-01 382440204 DEVELOPMENT CENTERS INC DEVE 3135312500 5716 MICHIGAN AVENUE 3000 DETROIT MI 48210 MICHELLE R SHERMAN CHIEF FINANCIAL OFFICER 3135312500 2025-08-15 1 1 SHELBY NETZ CPA P01405265 4147775500 2025-08-15 2023 2025-03-06 01:10:19Z X MISIDE EARLY YEARS MICHELLE R SHERMAN 5716 MICHIGAN AVENUE 3000 DETROIT MI 48210 19262791 0 X WWW.MISIDE.ORG X 1983 MI TO ENSURE THAT CHILDREN, INDIVIDUALS, FAMILIES, AND COMMUNITIES HAVE ACCESS TO GREAT HEALTHCARE, QUALITY EDUCATION, A COMFORTABLE HOME, AND THE MONEY THEY NEED TO BUILD A LIFE THEY DESIRE. 7 7 308 139 0 0 13632653 8534797 9911549 8267072 70324 191261 20203 205246 23634729 17198376 0 0 0 0 14015971 11375810 0 0 129935 9121470 10651121 23137441 22026931 497288 -4828555 17208837 14738867 3045866 3766977 14162971 10971890 X DEVELOPMENT CENTERS, INC. D/B/A MISIDE EARLY YEARS (MIEARLYYEARS) IS A MICHIGAN NONPROFIT CORPORATION WHOSE MISSION IS TO ENSURE THAT CHILDREN, INDIVIDUALS, FAMILIES, AND COMMUNITIES HAVE ACCESS TO GREAT HEALTHCARE, QUALITY EDUCATION, A COMFORTABLE HOME, AND THE MONEY THEY NEED TO BUILD A LIFE THEY DESIRE. 0 1 12244900 7608158 MIHEALTH: THIS PROGRAM PROVIDES ADULT AND CHILDREN'S MENTAL HEALTH SERVICES. THE SERVICES INCLUDE ASSESSMENT, INDIVIDUAL, GROUP AND FAMILY THERAPY, SKILL BUILDING, CASE MANAGEMENT, PSYCHIATRIC EVALUATIONS AND MEDICATION REVIEWS, AS WELL AS CRISIS INTERVENTION. 2710978 MIWEALTH: THIS PROGRAM PROVIDES JOB SEARCH AND EMPLOYMENT SERVICES FOR PARTICIPANTS REFERRED FROM THE MICHIGAN DEPARTMENT OF HEALTH AND HUMAN SERVICES FOR THE PARTNERSHIP, ACCOUNTABILITY, TRAINING AND HOPE AND WORKFORCE INNOVATION AND OPPORTUNITY ACT PROGRAMS. THE CAREER CENTER SERVICES PROGRAM IS OPEN TO ALL DETROIT RESIDENTS AND INCLUDES JOB COACHING AND PLACEMENT, CASE MANAGEMENT AND LIFE SKILLS, REFERRALS TO EDUCATION AND TRAINING PROGRAMS AND A VOCATIONAL EDUCATIONAL TRAINING COMPONENT, WHICH ASSESSES PARTICIPANTS FOR VARIOUS TYPES OF TRAINING PROGRAM AND ASSISTS PARTICIPANTS IN ENROLLMENT, ATTENDANCE, COMPLETION OF TRAINING AND UNSUBSIDIZED EMPLOYMENT. 5989990 699274 MIEARLY YEARS: THE PROGRAM SERVES INFANTS AND CHILDREN FROM BIRTH TO AGE FIVE, AS WELL AS THEIR FAMILIES AND PREGNANT WOMEN THROUGHOUT NORTHWEST DETROIT. THE SERVICES INVOLVE EARLY CHILDHOOD EDUCATION AS WELL AS PREVENTION, INTERVENTION AND TREATMENT. FAMILIES REFERRED MAY HAVE A CHILD WITH ATTACHMENT DIFFICULTIES, A DEVELOPMENTAL DELAY OR AN ADJUSTMENT TO CHILD CARE OR SCHOOL OR THEY MAY NEED PARENTING RESOURCES OR PARENTING EDUCATION. 20945868 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 139 0 1 308 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X MICHELLE R SHERMAN 3135312500 5716 MICHIGAN AVENUE 3000 DETROIT MI 48210 X SEAN DE FOUR PRESIDENT & CEO 9.38 28.12 X 0 266948 39383 MICHELLE R SHERMAN COO & CFO 7.50 30.00 X 0 255622 24386 CATHERINE L LIESMAN - CEO TO 09/2023, CONSULTANT TO 12/2023 37.50 0.00 X 150339 0 1535 NANETTE WADE DIRECTOR OF HEALTH PROGRAM 37.50 0.00 X 129312 0 1382 GLORIA SALTER-REID CFO (CONTROLLER) (THROUGH 10/2023) 37.50 0.00 X 121017 0 3149 ESTER PALMER-CYROWSKI MANAGEMENT INFORMATION SYSTEM DIR. 37.50 0.00 X 117077 0 1781 SALLY BOND DIRECTOR OF DEVELOPMENT 37.50 0.00 X 115390 0 1307 PALLAVI MUNIKRISHNA PROGRAM DIRECTOR (THROUGH 06/2024) 37.50 0.00 X 109400 0 0 TANISHA BLACK SENIOR DIR QUALITY AND CORPORATE COMPILANCE 37.50 0.00 X 108911 0 0 DAICIA PRICE CHAIR 0.24 0.40 X X 0 0 0 NICHOLAS DUBOSE CHAIR 0.25 0.40 X X 0 0 0 CHERYL HAWKINS DIRECTOR 0.25 0.40 X 0 0 0 CHERYL MUNDAY DIRECTOR (TO 12/2023) 0.25 0.90 X 0 0 0 ELIZABETH BROCK DIRECTOR 0.25 0.40 X 0 0 0 FREDERICK TONEY DIRECTOR (TO 12/2023) 0.25 0.00 X 0 0 0 KEVIN OUTLAND DIRECTOR 0.25 0.65 X 0 0 0 LAURA TOMASSI-MILLER DIRECTOR (TO 12/2023) 0.25 0.40 X 0 0 0 RODGER PRONG DIRECTOR 0.25 0.40 X 0 0 0 SHARON SMITH DIRECTOR (TO 12/2023) 0.25 0.65 X 0 0 0 STEPHANIE MILLER DIRECTOR 0.25 0.65 X 0 0 0 SUBHASH GULATI DIRECTOR (TO 12/2023) 0.25 0.00 X 0 0 0 851446 522570 72923 7 1 1 0 LOCUMTENENSCOM PO BOX 405547 ATLANTA GA 303845547 PSYCHIATRIC SERVICES 323470 CONSILIUM STAFFING LLC 6363 N STATE HIGHWAY 161 STE 800 IRVING TX 750382262 PSYCHIATRIC SERVICES 270652 IMAGINE MEDICAL GROUP PA PO BOX 646011 PITTSBURGH PA 152646011 PSYCHIATRIC SERVICES 248000 US BANK EQUIPMENT FINANCE PO BOX 790448 SAINT LOUIS MO 631790448 EQUIPMENT RENTAL 151802 CLEANNET OF GREATER MICHIGAN INC 9861BROKEN LAND PKWY STE 208 COLUMBIA MD 210463037 JANITORIAL SERVICES 147102 7 8515329 19468 8534797 PATIENT SERVICE 621300 8267072 8267072 8267072 141261 141261 8229 0 8229 8229 8229 2064415 50000 2064415 0 0 50000 50000 50000 MISCELLANEOUS INCOME 900099 156657 156657 TRAINING - NURSING 900099 40360 40360 197017 17198376 8307432 0 356147 X 124166 119110 5056 8865147 8504177 360970 5261 5049 212 1426990 1369367 57623 954246 915713 38533 32873 32873 53515 53515 15855 15855 2256969 2102972 24062 129935 90681 90681 755497 749670 5827 1477616 1288215 189401 222307 218501 3806 65742 65235 507 72554 71994 560 352738 307524 45214 348052 345368 2684 SUPPORT SERVICES 926369 925930 439 SHELTER PLUS RENTALS 752677 752320 357 MAINTENANCE 616705 537656 79049 BAD DEBT EXPENSE 556572 556572 2054399 2019814 34585 22026931 20945868 951128 129935 2835130 996681 3486808 2624525 1702568 401773 115818 205334 8710923 1940794 5863161 6770129 2726566 2753764 478786 986661 17208837 14738867 1062198 1215712 130145 93564 1222384 1016666 631139 1441035 3045866 3766977 X 12340766 9380183 1822205 1591707 14162971 10971890 17208837 14738867 X -4828555 446348 1191126 X 0 1 X 1 1 1 X 11283199 13243511 11825818 13632653 8534797 58519978 11283199 13243511 11825818 13632653 8534797 58519978 2279144 56240834 141619 64483 76293 136739 149490 568624 87563 51097 20203 156657 315520 59404122 53122629 0.94670 0.94910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 87,563. 2021 AMOUNT: $ 51,097. 2022 AMOUNT: $ 20,203. 2023 AMOUNT: $ 156,657. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 390000 390000 6130000 204325 5925675 453891 209514 244377 1658219 1448142 210077 78813 78813 0 6770129 DUE FROM RELATED PARTIES 14684 OPERATING ROU ASSET 821613 FINANCE ROU ASSET 150364 986661 FINANCE LEASE LIABILITIES 332750 OPERATING LEASE LIABILITIES 826809 RELATED PARTY PAYABLE 281476 1441035 X 18417072 446348 49946 1191126 1687420 16729652 15855 452869 468724 17198376 21608153 49946 49946 21558207 15855 452869 468724 22026931 PART X, LINE 2: MISIDE EARLY YEARS HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501 (C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO MIEARLYYEARS' TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IT IS MIEARLYYEARS' POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. WITH FEW EXCEPTIONS, MIEARLYYEARS IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2019. MIEARLYYEARS IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. PART XI, LINE 2D - OTHER ADJUSTMENTS: FAIR VALUE ADJUSTMENT FROM BUSINESS COMBINATION 1,191,126. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT NET OF REVENUE 452,869. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT NET OF REVENUE 452,869. 0 0 0 0 0 0 0 0 0 SEAN DE FOUR PRESIDENT & CEO 0 238438 0 15813 0 12697 0 4968 0 34415 0 306331 0 0 MICHELLE R SHERMAN COO & CFO 0 218594 0 18266 0 18762 0 6744 0 17642 0 280008 0 0 CATHERINE L LIESMAN - CEO TO 09/2023, CONSULTANT TO 12/2023 148939 0 1400 0 0 0 0 0 1535 0 151874 0 0 0 PART I, LINE 3 THE COMPENSATION WAS ESTABLISHED BY A RELATED ORGANIZATION, SOUTHWEST SOLUTIONS, INC. (FEIN: 38-2672000). THE ORGANIZATION UTILIZED THE FOLLOWING: AN INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART III, LINE 3 EFFECTIVE OCTOBER 1, 2023, MISIDE EARLY YEARS ENTERED INTO AN AFFILIATION AGREEMENT WITH SOUTHWEST SOLUTIONS, INC. D/B/A MISIDE (MISIDE). THE AFFILIATION IS A RESULT OF BOTH ORGANIZATIONS SHARING COMMON AND UNIFYING CHARITABLE MISSIONS AND ADVANCES THEIR MISSIONS TO BETTER SERVE THEIR COMMUNITIES IN AN EVEN MORE COST-EFFECTIVE AND COHESIVE MANNER. AS SUCH, MISIDE EARLY YEARS ENSURED THEIR PROGRAMS ALIGNED WITH THE OVERALL COMMON MISSION OF MISIDE. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION DURING THE FISCAL YEAR TO ADD THAT SOUTHWEST SOLUTIONS D/B/A MISIDE COMMUNITY IMPACT NETWORK (MISIDE) IS THE SOLE MEMBER OF DEVELOPMENT CENTERS, INC. AS THE SOLE MEMBER, MISIDE HAS THE POWER TO TAKE THE FOLLOWING ACTIONS: ELECTION AND/OR REMOVAL OF THE MEMBERS OF THE CORPORATION OR BOARD OF DIRECTORS, APPROVAL OF THE CORPORATION'S CAPTIAL EXPENDITURES IN EXCESS OF $50,000, APPROVAL OF ALL DEBT, LOANS, INVESTMENTS, AND LEASES, HIRING, DISCHARGE, AND EVALUATION OF THE CORPORATION'S PRESIDENT, ADOPTION OF THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE CORPORATION, ADOPTION OF THE CORPORATION'S STRATEGIC PLANS, AMENDMENT TO THE ARTICLES OF INCORPORATION OR BYLAWS, MERGER, CONSOLIDATION, INTEGRATION, AFFILIATION, OR SIMILAR TRANSACTION, ANY OTHER CHANGE IN CONTROL OF THE ORGANIZATION, SALE OR TRANSFER OF MORE THAN TEN PERCENT OF THE ASSETS OF THE CORPORATION TO AN EXTERNAL PARTY, FORMATION OR DISSOLUTION OF A CORPORATION SUBSIDIARY, THE SELECTION, RETENTION, AND OVERSIGHT OF THE AUDITORS, AND ANY OTHER APPROVAL FOR WHICH PARENT BOARD OF DIRECTORS APPROVAL IS REQUIRED. FORM 990, PART VI, SECTION A, LINE 6 EFFECTIVE 10/1/23, DEVELOPMENT CENTERS, INC. IS A WHOLLY-OWNED SUBSIDIARY OF SOUTHWEST SOLUTIONS, THE PARENT COMPANY. FORM 990, PART VI, SECTION A, LINE 7A EFFECTIVE 10/1/23, ALL BOARD MEMBERS MUST BE APPOINTED BY SOUTHWEST SOLUTIONS' BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION REQUIRES CERTAIN MATTERS TO BE VOTED ON NOT ONLY BY THE GOVERNING BODY REPORTED ON FORM 990, PART VII, BUT BY THE GOVERNING BOARD OF SOUTHWEST SOLUTIONS, INC. DBA MISIDE COMMUNITY IMPACT NETWORK. THE DECISIONS REQUIRING THIS APPROVAL INCLUDE, BUT ARE NOT LIMITED TO THE FOLLOWING: BUDGET APPROVAL, BYLAWS REVISIONS, FORMATION OF A NEW COMPANY, AND CAPITAL ACQUISITIONS GREATER THAN $250,000. EACH GOVERNING BOARD MEMBER WILL GET ONE VOTE ON THOSE MATTERS. FORM 990, PART VI, SECTION B, LINE 11B BOARD OFFICERS AND KEY EMPLOYEES REVIEW FORM 990 AFTER COMPLETION BY AN INDEPENDENT C.P.A. FIRM PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE CONFLICT OF INTEREST POLICY IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND APPROVAL. IN ADDITION, THE DISCLOSURE STATEMENT IS COMPLETED ON AN ANNUAL BASIS BY ALL BOARD MEMBERS. IF THERE ARE ANY CONFLICTS OF INTEREST, THE BOARD MEMBER WOULD ABSTAIN FROM VOTING. ALL MISIDE EMPLOYEES AND BOARD MEMBERS ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION COMPENSATES THE CHIEF EXECUTIVE OFFICER IN THE SAME WAY THAT ALL STAFF IS COMPENSATED A PRESENTATION ON WAGE AND SALARY CHANGES IS GIVEN TO THE BOARD FOR APPROVAL. THE CHIEF EXECUTIVE OFFICER IS NOT GIVEN ANY ADDITIONAL OR SPECIAL ARRANGEMENTS DIFFERENT FROM ANY OTHER MANAGEMENT STAFF. ALL KEY STAFF ARE COMPENSATED BASED ON THE AGENCY PLAN AND APPROVAL BY BOARD MEMBERS. THERE IS NO SPECIAL DETERMINATION FOR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: CATHERINE LEISMAN'S ROLE WITHIN THE ORGANIZATION CHANGED AS OF OCTOBER 1, 2023, ALTHOUGH SHE REMAINED ON THE PAYROLL. DETAILS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,102,972. MANAGEMENT AND GENERAL EXPENSES 24,062. TOTAL EXPENSES 2,127,034. OTHER FUNDRAISING FEES: FUNDRAISING EXPENSES 129,935. TOTAL EXPENSES 129,935. FORM 990, PART XI, LINE 9: FAIR VALUE ADJUSTMENT FROM BUSINESS COMBINATION 1,191,126. THE FRIENDS OF DCI INC 17421 TELEGRAPH DETROIT MI 482193165 382950201 REAL ESTATE HOLDING MI 501(C)(2) N/A N/A 0 SOUTHWEST HOUSING SOLUTIONS DBA MIHOUSING 5716 MICHIGAN AVENUE SUITE 3000 DETROIT MI 48210 382324335 LOW INCOME HOUSING DEVELOPMENT MI 501(C)(3) LINE 7 SOUTHWEST SOLUTIONS 0 SOUTHWEST SOLUTIONS DBA MISIDE COMMUNITY IMPACT NETWORK 5716 MICHIGAN AVENUE SUITE 3000 DETROIT MI 48210 382672000 ADMINISTRATIVE SUPPORT SERVICES MI 501(C)(3) LINE 12C, III-FI N/A 0 BAGLEY HOUSING ASSOCIATION 5716 MICHIGAN AVENUE SUITE 3000 DETROIT MI 48210 382896273 HOUSING DEVELOPMENT MI 501(C)(3) LINE 10 SOUTHWEST SOLUTIONS 0 SOUTHWEST ECONOMIC SOLUTIONS DBA MIWEALTH 5716 MICHIGAN AVENUE SUITE 3000 DETROIT MI 48210 462252476 WORKFORCE DEVELOPMENT PROGRAMMING MI 501(C)(3) LINE 7 SOUTHWEST SOLUTIONS 0 SOUTHWEST COUNSELING SOLUTIONS DBA MIHEALTH 5716 MICHIGAN AVENUE SUITE 3000 DETROIT MI 48210 382042021 MENTAL HEALTH COUNSELING MI 501(C)(3) LINE 10 SOUTHWEST SOLUTIONS 0 COOLIDGE PLACE LDHALP 5716 MI AVE DETROIT MI 48210 822796292 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 HUBBARD COMMUNITIES I LDHALP 5716 MI AVE DETROIT MI 48210 263442169 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 MACK ASHLAND LDHA LP 5716 MI AVE DETROIT MI 48210 452971351 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 MACK ASHLAND II LDHA LP 5716 MI AVE DETROIT MI 48210 383932577 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 MCKINSTRY PLACE LDHALP 5716 MI AVE DETROIT MI 48210 320411106 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 MARTIN GARDENS LDHALP 5716 MI AVE DETROIT MI 48210 611418946 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 NEWBERRY HOMES LDHALP 5716 MI AVE DETROIT MI 48210 383502647 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 PIQUETTE SQUARE LDHALP 5716 MI AVE DETROIT MI 48210 208357786 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 SAVANNAH-WILSHIRE LDHA LLC 5716 MI AVE DETROIT MI 48210 853358964 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 SCOTTEN PARK LDHALP 5716 MI AVE DETROIT MI 48210 271346579 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 SOUTHWEST HOUSING PARTNERS LDHALP 5716 MI AVE DETROIT MI 48210 383449365 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 SOUTHWEST HOUSING PARTNERS II LDHALP 5716 MI AVE DETROIT MI 48210 161752272 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 SPRINGWELLS PARTNERS IV LDHALP 5716 MI AVE DETROIT MI 48210 203950776 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 SPRINGWELLS PARTNERS V LDHALP 5716 MI AVE DETROIT MI 48210 261404869 LOW INCOME HOUSING DEVELOPMENT MI N/A 0 0 5716 5728 MICHIAGN CONDOMINIUM ASSOCIATION 5716 MI AVE DETROIT MI 48210 861334850 CONDO. 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