{"success":true,"data":{"_id":382068563,"filings":[{"Organization":{"value":null,"Person":["SARAH BALL MPH RD","LORI NOYER","RYAN CAMERON","LEE HLADKI","CHARLES CREAMER","MITHCELL ZAJAC","JANICE WOOD","FAITH ARNOLD","JAQUIE ALGEE","JOSEPH PATRICK MACHUTA","REBECCA CASSELL","CONNIE JONES","BILLIE WIMMER"],"Title":["MEMBER (10/1/16-1/18/17)","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER (2/1/17-9/30/17)","MEMBER AT LARGE","MEMBER AT LARGE (2/1/17-9/30/17)","SECRETARY","TREASURER","PRESIDENT","CFO","CEO"],"Hours":[0.5,1.0,1.0,2.0,3.0,1.0,1.0,1.0,1.0,2.0,5.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,55495,105930],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,41116,79602],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,14379,26328]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2016,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BILLIE WIMMER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2016-10-01T00:00:00","tax_period_end":"2017-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD NO 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":60,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":60,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":30096117,"Contributions":{"value":30096080,"Other contributions":11785,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":30084295,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":37,"Investment income total":37,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":30095734,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":2500,"Fundraising professional":2500,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1808699,"Current officers":199492,"Disqualified persons":0,"Other salaries and wages":1299042,"Pension plan contributions":42118,"Other employee benefits":137544,"Payroll taxes":130503},"Other expenses":{"value":28284535,"Management services":0,"Legal":0,"Accounting":42569,"Lobbying services":0,"Investment management fees":0,"Other services":42543,"Advertising":63,"Office expenses":257799,"Information technology":196187,"Royalties":0,"Occupancy":241213,"Travel":210677,"Conferences and meetings":97987,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":53762,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27141735,"PROVIDER REIMBURSEMENTS":27057928,"EQUIPMENT RENTAL":83334,"BAD DEBT EXPENSE":473,"PROGRAM ADMINISTRATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":30084295,"Management And General Expenses":8939,"Fundraising Expenses":2500}},"Assets":{"value":2690837,"Non-interest bearing cash":86542,"Savings and temp cash investments":0,"Pledges and grants receivable":2515262,"Accounts receivable":52686,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":36347,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2891760,"Sum of Total Liabilities":0,"Accounts payable, accrued":2653223,"Grants payable":0,"Deferred, revenue":238537,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-200923,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-200923,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.999619912908587,"percentile":0.9237311996004286},"Fundraising Efficiency":{"score":12038.432,"percentile":0.9971879719315628},"Operating Margin":{"score":1.2725894174321557e-05,"percentile":0.39418779993555725},"Liabilities to Assets Ratio":{"score":1.0746693315128342,"percentile":0.043735138873184504},"Operating Reserve Ratio":{"score":0.0894092498292283,"percentile":0.06313311409123896},"Officer Compensation Ratio":{"score":0.005363716997232897,"percentile":0.9797733580718782},"Program Expense Growth":{"score":-0.020932356740617216,"percentile":0.2574847836462865},"Revenue Growth":{"score":-0.020873788925315415,"percentile":0.2936833031389047},"Asset Growth":{"score":-0.06953550229983728,"percentile":0.13535251359261327},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6196563628947224,"percentile":0.6617569094207384}},"source_xml":"201802129349300610_public.xml"},{"Organization":{"value":null,"Person":["LORI NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","JAQUIE ALGEE","ROBERTA STANLEY","DREW NOWAK","MITHCELL ZAJAC","BILLIE WIMMER","DENISE MEYER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","PRESIDENT","CEO (ENDED 8/25/19)","INTERIM CEO (BEGAN 8/26/19)"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,99775,0],"Direct compensation":[0,0,0,0,0,0,0,0,79545,0],"Other compensation":[0,0,0,0,0,0,0,0,20230,0]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2018,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":8,"tax_period_begin":"2018-10-01T00:00:00","tax_period_end":"2019-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD NO 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":53,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":53,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":29288973,"Contributions":{"value":29287946,"Other contributions":11722,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":29276224,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":76,"Investment income total":76,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":951,"Other total":951,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":29287355,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1841999,"Current officers":113460,"Disqualified persons":0,"Other salaries and wages":1368561,"Pension plan contributions":43175,"Other employee benefits":186252,"Payroll taxes":130551},"Other expenses":{"value":27445356,"Management services":0,"Legal":0,"Accounting":71489,"Lobbying services":0,"Investment management fees":0,"Other services":32383,"Advertising":949,"Office expenses":211323,"Information technology":200733,"Royalties":0,"Occupancy":258506,"Travel":233009,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":54596,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26382368,"PROVIDER REIMBURSEMENTS":26179779,"EQUIPMENT RENTAL":118533,"TRAINING":84056,"PROGRAM ADMINISTRATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":29276540,"Management And General Expenses":10815,"Fundraising Expenses":0}},"Assets":{"value":2818564,"Non-interest bearing cash":257685,"Savings and temp cash investments":0,"Pledges and grants receivable":2540306,"Accounts receivable":9575,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3016959,"Sum of Total Liabilities":0,"Accounts payable, accrued":2597182,"Grants payable":0,"Deferred, revenue":342724,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":77053,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-198395,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-198395,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9996307280053115,"percentile":0.923758790974197},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":5.524263346481968e-05,"percentile":0.39443154932287194},"Liabilities to Assets Ratio":{"score":1.0703886801931763,"percentile":0.04400224996026108},"Operating Reserve Ratio":{"score":0.09623825709081615,"percentile":0.06632494378325791},"Officer Compensation Ratio":{"score":0.00340676035784044,"percentile":0.9872349694536926},"Program Expense Growth":{"score":-0.018603872084508154,"percentile":0.2635336216507098},"Revenue Growth":{"score":-0.018582731430921304,"percentile":0.3009302459705066},"Asset Growth":{"score":-0.020968052493717457,"percentile":0.2426016176282169},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5856379422110016,"percentile":0.5631458630268922}},"source_xml":"202031679349300948_public.xml"},{"Organization":{"value":null,"Person":["ERIC DAVIS","LORI NOYER","RYAN CAMERON","BARB CLATTERBAUGH","REBECCA CASSELL","JAQUIE ALGEE","JOSEPH PATRICK MACHUTA","MARVIN PICHLA PHD","LORRAINE M JORDAN PHD","ALICE FINGERS 10113-93014"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","TREASURER","VICE PRESIDENT","PRESIDENT","CHIEF EXECUTIVE OFFICER-IL"],"Hours":[0.1,1.0,1.0,1.0,2.0,1.0,3.0,1.0,3.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,89077],"Direct compensation":[0,0,0,0,0,0,0,0,0,77484],"Other compensation":[0,0,0,0,0,0,0,0,0,11593]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2013,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BILLIE WIMMER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2013-10-01T00:00:00","tax_period_end":"2014-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":69,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":69,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":31917017,"Contributions":{"value":31912907,"Other contributions":4204,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":31908703,"Related organizations":0},"Program revenue":{"value":1947,"Total revenue":1947,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2163,"Other total":2163,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":31947801,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1904466,"Current officers":93750,"Disqualified persons":0,"Other salaries and wages":1504849,"Pension plan contributions":33113,"Other employee benefits":124750,"Payroll taxes":148004},"Other expenses":{"value":30043335,"Management services":0,"Legal":6817,"Accounting":20764,"Lobbying services":0,"Investment management fees":0,"Other services":129468,"Advertising":815,"Office expenses":332560,"Information technology":143203,"Royalties":0,"Occupancy":210224,"Travel":203963,"Conferences and meetings":8527,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":17340,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28969654,"PROVIDER REIMBURSEMENTS":28878214,"EQUIPMENT RENTAL":80750,"BAD DEBT EXPENSE":10690,"M&G EXPENSE ALLOCATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":31908703,"Management And General Expenses":39098,"Fundraising Expenses":0}},"Assets":{"value":3193729,"Non-interest bearing cash":530650,"Savings and temp cash investments":0,"Pledges and grants receivable":2619705,"Accounts receivable":14050,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":29324,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3311265,"Sum of Total Liabilities":0,"Accounts payable, accrued":2763181,"Grants payable":0,"Deferred, revenue":548084,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-117536,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-117536,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9987761912001393,"percentile":0.9219814634303529},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0009645011624989892,"percentile":0.3833798787326418},"Liabilities to Assets Ratio":{"score":1.0368021206558227,"percentile":0.046276381316644626},"Operating Reserve Ratio":{"score":0.0999670994570174,"percentile":0.06807040617720293},"Officer Compensation Ratio":{"score":0.002788204421330908,"percentile":0.9895289338901623},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6906416129860051,"percentile":0.8326278207089337}},"source_xml":"201542269349301314_public.xml"},{"Organization":{"value":null,"Person":["MICHELL ZAJAC","JAQUIE ALGEE","DREW NOWAK","LORIE NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","ROBERTA STANLEY","MEGAN ROBERTS","KIMBERLY FREDERICKSON","DENISE MEYER"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,95373],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,92820],"Other compensation":[0,0,0,0,0,0,0,0,0,0,2553]},"Basic":{"value":null,"mission":"Association for children development (acd) is to educate parents and caregivers about nutrition to promote the development of children and establish healthy eating habits that last a lifetime.","year":2023,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":10,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"3496 E LAKE LANSING RD STE 150 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":50,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":50,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":29659910,"Contributions":{"value":29605203,"Other contributions":5840,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":29599363,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1658,"Investment income total":1658,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":53049,"Other total":53049,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":29656774,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2006166,"Current officers":116266,"Disqualified persons":0,"Other salaries and wages":1556789,"Pension plan contributions":0,"Other employee benefits":191929,"Payroll taxes":141182},"Other expenses":{"value":27650608,"Management services":0,"Legal":0,"Accounting":82973,"Lobbying services":0,"Investment management fees":0,"Other services":53058,"Advertising":0,"Office expenses":34199,"Information technology":263784,"Royalties":0,"Occupancy":198249,"Travel":196375,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":36304,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26750919,"PROVIDER REIMBURSEMENTS":26479613,"EQUIPMENT MAINTENANCE":104228,"TRAINING":101431,"POSTAGE AND PUBLICATION":65647},"All other expenses":34747},"Functional Expenses":{"value":null,"Program Service Expenses":29613735,"Management And General Expenses":43039,"Fundraising Expenses":0}},"Assets":{"value":3866941,"Non-interest bearing cash":733724,"Savings and temp cash investments":0,"Pledges and grants receivable":2843154,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":279065},"Liabilities":{"value":4030625,"Sum of Total Liabilities":0,"Accounts payable, accrued":2953761,"Grants payable":0,"Deferred, revenue":692000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":104352,"Unsecured notes loans payable":0,"Other liabilities":280512},"Fund balance":{"value":-163684,"Net assets without donor restriction":-163684,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9985487632606298,"percentile":0.9215365777029476},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.00010573194591622159,"percentile":0.3946826356482664},"Liabilities to Assets Ratio":{"score":1.0423290657912805,"percentile":0.04587325660854133},"Operating Reserve Ratio":{"score":0.13038980571521366,"percentile":0.08235401582657657},"Officer Compensation Ratio":{"score":0.003215892598432992,"percentile":0.9879704837056243},"Program Expense Growth":{"score":-0.01881018130896792,"percentile":0.26296549874421704},"Revenue Growth":{"score":-0.01873541394440975,"percentile":0.30043722428511155},"Asset Growth":{"score":0.031001888923560098,"percentile":0.45011154171480705},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5975191993854706,"percentile":0.5982359751243055}},"source_xml":"202531499349301108_public.xml"},{"Organization":{"value":null,"Person":["MARVIN PICHLA PHD","NANCY HEWAT","RYAN CAMERON","LORI NOYER","JAQUIE ALGEE","JOSEPH PATRICK MACHUTA","REBECCA CASSELL","LORRAINE M JORDAN PHD","REBECCA CASSELL","ALICE FINGERS","BILLIE WIMMER","GARY TROY"],"Title":["MEMBER (10/1/14-1/22/15)","MEMBER (10/1/14-1/22/15)","MEMBER","MEMBER","SECRETARY","TREASURER","VICE PRESIDENT (10/1/14-4/30/15)","PRESIDENT (10/1/14-5/1/15)","PRESIDENT (5/1/15-9/30/15)","CEO (10/1/14-10/22/14)","CEO (11/4/14-9/30/15)","CFO (4/27/15-9/30/15)"],"Hours":[1.0,1.0,1.0,1.0,0.5,4.0,4.0,4.0,4.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,96535,77154,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,85223,55782,0],"Other compensation":[0,0,0,0,0,0,0,0,0,11312,21372,0]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2014,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BILLIE WIMMER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":9,"tax_period_begin":"2014-10-01T00:00:00","tax_period_end":"2015-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":80,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":80,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":31590586,"Contributions":{"value":31582907,"Other contributions":8949,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":31573958,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7679,"Other total":7679,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":31595266,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":6000,"Fundraising professional":6000,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1916064,"Current officers":136036,"Disqualified persons":0,"Other salaries and wages":1474158,"Pension plan contributions":34110,"Other employee benefits":146644,"Payroll taxes":125116},"Other expenses":{"value":29673202,"Management services":0,"Legal":568,"Accounting":80201,"Lobbying services":0,"Investment management fees":0,"Other services":41888,"Advertising":2830,"Office expenses":290854,"Information technology":172180,"Royalties":0,"Occupancy":222805,"Travel":245762,"Conferences and meetings":23940,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":35835,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28556339,"PROVIDER REIMBURSEMENTS":28463696,"EQUIPMENT RENTAL":91415,"BAD DEBT EXPENSE":1228,"M&G EXPENSE ALLOCATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":31573958,"Management And General Expenses":15308,"Fundraising Expenses":6000}},"Assets":{"value":2922384,"Non-interest bearing cash":429418,"Savings and temp cash investments":0,"Pledges and grants receivable":2463496,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":29470,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3044600,"Sum of Total Liabilities":0,"Accounts payable, accrued":2558208,"Grants payable":0,"Deferred, revenue":486392,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-122216,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-122216,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9993255951698586,"percentile":0.923084312793536},"Fundraising Efficiency":{"score":5263.8178333333335,"percentile":0.9941925715991885},"Operating Margin":{"score":-0.00014814540002518471,"percentile":0.38594923368738815},"Liabilities to Assets Ratio":{"score":1.0418206505373695,"percentile":0.04590951325149574},"Operating Reserve Ratio":{"score":0.09249436292133131,"percentile":0.06456937682526319},"Officer Compensation Ratio":{"score":0.005497310894613136,"percentile":0.9792566422162715},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7300042129740275,"percentile":0.8932841744322385}},"source_xml":"201602229349300765_public.xml"},{"Organization":{"value":null,"Person":["LORIE NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","ROBERTA STANLEY","DREW NOWAK","JAQUIE ALGEE","MICHELL ZAJAC","MEGAN ROBERTS","DENISE MEYER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","TREASURER","VICE PRESIDENT","PRESIDENT","MEMBER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,85286],"Direct compensation":[0,0,0,0,0,0,0,0,0,85286],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Association for children development (acd) is to educate parents and caregivers about nutrition to promote the development of children and establish healthy eating habits that last a lifetime.","year":2022,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":0,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28123620,"Contributions":{"value":28104059,"Other contributions":22779,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":28081280,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":279,"Investment income total":279,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":19282,"Other total":19282,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":28113814,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1801519,"Current officers":113574,"Disqualified persons":0,"Other salaries and wages":1385755,"Pension plan contributions":0,"Other employee benefits":181617,"Payroll taxes":120573},"Other expenses":{"value":26312295,"Management services":0,"Legal":0,"Accounting":88549,"Lobbying services":0,"Investment management fees":0,"Other services":24041,"Advertising":691,"Office expenses":34426,"Information technology":250957,"Royalties":0,"Occupancy":281827,"Travel":121374,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":31919,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":25410123,"PROVIDER REIMBURSEMENTS":25129841,"EQUIPMENT MAINTENANCE":142531,"TRAINING":78542,"EQUIPMENT RENTAL":59209},"All other expenses":68388},"Functional Expenses":{"value":null,"Program Service Expenses":28100841,"Management And General Expenses":12973,"Fundraising Expenses":0}},"Assets":{"value":3618310,"Non-interest bearing cash":555571,"Savings and temp cash investments":0,"Pledges and grants receivable":2697439,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":354302},"Liabilities":{"value":3785130,"Sum of Total Liabilities":0,"Accounts payable, accrued":2801153,"Grants payable":0,"Deferred, revenue":521290,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":105900,"Unsecured notes loans payable":0,"Other liabilities":356787},"Fund balance":{"value":-166820,"Net assets without donor restriction":-166820,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.999538554249523,"percentile":0.9235465186533799},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0003486748860921887,"percentile":0.3956537609246498},"Liabilities to Assets Ratio":{"score":1.0461043968040329,"percentile":0.045607784239790373},"Operating Reserve Ratio":{"score":0.12870221023728762,"percentile":0.08155272389743544},"Officer Compensation Ratio":{"score":0.003033597647049952,"percentile":0.9886337163444844},"Program Expense Growth":{"score":-0.02792736355122367,"percentile":0.24056577500790488},"Revenue Growth":{"score":-0.02789392042280385,"percentile":0.27293719698834024},"Asset Growth":{"score":0.02579807564278551,"percentile":0.4283328011142677},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5920737170062639,"percentile":0.5821700057775574}},"source_xml":"202412269349300136_public.xml"},{"Organization":{"value":null,"Person":["LORI NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","ROBERTA STANLEY","DREW NOWAK","JAQUIE ALGEE","MITCHELL ZAJAC","DENISE MEYER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","TREASURER","VICE-PRESIDENT","PRESIDENT","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,75429],"Direct compensation":[0,0,0,0,0,0,0,0,71521],"Other compensation":[0,0,0,0,0,0,0,0,3908]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2019,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":8,"tax_period_begin":"2019-10-01T00:00:00","tax_period_end":"2020-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD NO 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":54,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":54,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":22660537,"Contributions":{"value":22658807,"Other contributions":8040,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":22650767,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127,"Investment income total":127,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1603,"Other total":1603,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":22660151,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1597815,"Current officers":86096,"Disqualified persons":0,"Other salaries and wages":1168126,"Pension plan contributions":38125,"Other employee benefits":198460,"Payroll taxes":107008},"Other expenses":{"value":21062336,"Management services":0,"Legal":0,"Accounting":80809,"Lobbying services":0,"Investment management fees":0,"Other services":25748,"Advertising":951,"Office expenses":163004,"Information technology":183511,"Royalties":0,"Occupancy":260002,"Travel":76821,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":42441,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":20229049,"PROVIDER REIMBURSEMENTS":20128695,"EQUIPMENT RENTAL":65418,"TRAINING":34936,"PROGRAM ADMINISTRATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":22652415,"Management And General Expenses":7736,"Fundraising Expenses":0}},"Assets":{"value":2960992,"Non-interest bearing cash":639468,"Savings and temp cash investments":0,"Pledges and grants receivable":2310026,"Accounts receivable":500,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3159001,"Sum of Total Liabilities":0,"Accounts payable, accrued":2370998,"Grants payable":0,"Deferred, revenue":463797,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":324206,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-198009,"Net assets without donor restriction":-198009,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9996586077471417,"percentile":0.9238361273795043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":1.7034018214131466e-05,"percentile":0.3942193895300671},"Liabilities to Assets Ratio":{"score":1.0668725211010364,"percentile":0.04422552533212724},"Operating Reserve Ratio":{"score":0.13066956173416497,"percentile":0.08248820443715658},"Officer Compensation Ratio":{"score":0.003328706856366491,"percentile":0.9875323985236969},"Program Expense Growth":{"score":-0.040641228819104425,"percentile":0.21440941353092244},"Revenue Growth":{"score":-0.040638047816550206,"percentile":0.2403773281696241},"Asset Growth":{"score":-0.007439600718317571,"percentile":0.28975893700479444},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5783300756776395,"percentile":0.5414945215196516}},"source_xml":"202101769349300330_public.xml"},{"Organization":{"value":null,"Person":["LORIE NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","ROBERTA STANLEY","DREW NOWAK","JAQUIE ALGEE","MICHELL ZAJAC","MEGAN ROBERTS","DENISE MEYER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","TREASURER","VICE PRESIDENT","PRESIDENT","MEMBER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,87965],"Direct compensation":[0,0,0,0,0,0,0,0,0,84707],"Other compensation":[0,0,0,0,0,0,0,0,0,3258]},"Basic":{"value":null,"mission":"Association for children development (acd) is to educate parents and caregivers about nutrition to promote the development of children and establish healthy eating habits that last a lifetime.","year":2021,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":9,"tax_period_begin":"2021-10-01T00:00:00","tax_period_end":"2022-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":52,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":52,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":25863345,"Contributions":{"value":25820160,"Other contributions":7617,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":25812543,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":236,"Investment income total":236,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":42949,"Other total":42949,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":25863337,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1564129,"Current officers":85308,"Disqualified persons":0,"Other salaries and wages":1179724,"Pension plan contributions":0,"Other employee benefits":192924,"Payroll taxes":106173},"Other expenses":{"value":24299208,"Management services":0,"Legal":0,"Accounting":78134,"Lobbying services":0,"Investment management fees":0,"Other services":32138,"Advertising":3445,"Office expenses":24427,"Information technology":240478,"Royalties":0,"Occupancy":267573,"Travel":23444,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":32125,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":23561653,"PROVIDER REIMBURSEMENTS":23326617,"EQUIPMENT MAINTENANCE":98267,"POSTAGE AND PUBLICATION":76743,"EQUIPMENT RENTAL":60026},"All other expenses":35791},"Functional Expenses":{"value":null,"Program Service Expenses":25855628,"Management And General Expenses":7709,"Fundraising Expenses":0}},"Assets":{"value":3267164,"Non-interest bearing cash":570145,"Savings and temp cash investments":0,"Pledges and grants receivable":2686021,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3443790,"Sum of Total Liabilities":0,"Accounts payable, accrued":2750200,"Grants payable":0,"Deferred, revenue":590087,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":103503,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-176626,"Net assets without donor restriction":-176626,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9997019332810766,"percentile":0.9239603892599068},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":3.0931807157968157e-07,"percentile":0.3940746888068284},"Liabilities to Assets Ratio":{"score":1.0540609531691705,"percentile":0.045052668406985526},"Operating Reserve Ratio":{"score":0.1263241475761616,"percentile":0.08043010683151387},"Officer Compensation Ratio":{"score":0.0034011465728494353,"percentile":0.9872540166355156},"Program Expense Growth":{"score":-0.03768890691292511,"percentile":0.2199475407476086},"Revenue Growth":{"score":-0.03766603233268507,"percentile":0.24749212663126205},"Asset Growth":{"score":0.019942399530478702,"percentile":0.4035987728028301},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5858288333767151,"percentile":0.5637056201494965}},"source_xml":"202332149349300108_public.xml"},{"Organization":{"value":null,"Person":["LORI NOYER","RYAN CAMERON","CHARLES CREAMER","JANICE WOOD","FAITH ARNOLD","JAQUIE ALGEE","JOSEPH PATRICK MACHUTA","REBECCA CASSELL","MITHCELL ZAJAC","CONNIE JONES","BILLIE WIMMER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER AT LARGE","MEMBER AT LARGE","SECRETARY","TREASURER","PRESIDENT (10/1/17-02/28/18)","VICE PRESIDENT/ PRESIDENT","CFO","CEO"],"Hours":[2.0,1.0,3.0,1.0,1.0,3.0,3.0,5.0,7.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,74882,101916],"Direct compensation":[0,0,0,0,0,0,0,0,0,71984,78678],"Other compensation":[0,0,0,0,0,0,0,0,0,2898,23238]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2017,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BILLIE WIMMER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":8,"tax_period_begin":"2017-10-01T00:00:00","tax_period_end":"2018-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD NO 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":54,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":54,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":29517911,"Contributions":{"value":29514774,"Other contributions":14174,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":29500600,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":56,"Investment income total":56,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":3081,"Other total":3081,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":29517001,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":2030,"Fundraising professional":2030,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1806563,"Current officers":131137,"Disqualified persons":0,"Other salaries and wages":1321208,"Pension plan contributions":41666,"Other employee benefits":180748,"Payroll taxes":131804},"Other expenses":{"value":27708408,"Management services":0,"Legal":0,"Accounting":28943,"Lobbying services":0,"Investment management fees":0,"Other services":27526,"Advertising":0,"Office expenses":261190,"Information technology":172579,"Royalties":0,"Occupancy":256802,"Travel":234747,"Conferences and meetings":39975,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":49628,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26637018,"PROVIDER REIMBURSEMENTS":26518423,"EQUIPMENT RENTAL":118595,"PROGRAM ADMINISTRATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":29500656,"Management And General Expenses":14315,"Fundraising Expenses":2030}},"Assets":{"value":2785941,"Non-interest bearing cash":242041,"Savings and temp cash investments":0,"Pledges and grants receivable":2478648,"Accounts receivable":40906,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":24346,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2985954,"Sum of Total Liabilities":0,"Accounts payable, accrued":2456971,"Grants payable":0,"Deferred, revenue":453104,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":75879,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-200013,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-200013,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9994462513315632,"percentile":0.9233431077956707},"Fundraising Efficiency":{"score":14539.297536945813,"percentile":0.9976305615319553},"Operating Margin":{"score":3.082873987932276e-05,"percentile":0.3943037643179837},"Liabilities to Assets Ratio":{"score":1.0717936955592384,"percentile":0.04391642208795657},"Operating Reserve Ratio":{"score":0.09438428382341417,"percentile":0.06546019519188466},"Officer Compensation Ratio":{"score":0.00598970064743366,"percentile":0.9773040618847821},"Program Expense Growth":{"score":-0.02052394154384343,"percentile":0.2585229147190105},"Revenue Growth":{"score":-0.020471351501905946,"percentile":0.2949375547860199},"Asset Growth":{"score":-0.03722845088533576,"percentile":0.19292805622476222},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6227058773380011,"percentile":0.6702236608675776}},"source_xml":"201932219349301318_public.xml"},{"Organization":{"value":null,"Person":["SARAH BALL MPH RD","LORI NOYER","RYAN CAMERON","CHARLES CREAMER","LEE HLADKI","JANICE WOOD","JAQUIE ALGEE","JOSEPH PATRICK MACHUTA","REBECCA CASSELL","GARY TROY","CONNIE JONES","BILLIE WIMMER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER-AT-LARGE","SECRETARY","TREASURER","PRESIDENT","CFO (10/01/15-05/09/16)","CFO (5/26/16-9/30/16)","CEO"],"Hours":[0.5,1.0,1.0,3.0,2.0,1.0,1.0,2.0,5.0,40.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,50204,1445,93455],"Direct compensation":[0,0,0,0,0,0,0,0,0,42000,0,71848],"Other compensation":[0,0,0,0,0,0,0,0,0,8204,1445,21607]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2015,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BILLIE WIMMER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":10,"tax_period_begin":"2015-10-01T00:00:00","tax_period_end":"2016-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":72,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":72,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":30573180,"Contributions":{"value":30565174,"Other contributions":13244,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":30551930,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8006,"Other total":8006,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":30652270,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":86960,"Fundraising professional":86960,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2198344,"Current officers":189636,"Disqualified persons":0,"Other salaries and wages":1594521,"Pension plan contributions":46544,"Other employee benefits":206970,"Payroll taxes":160673},"Other expenses":{"value":28366966,"Management services":0,"Legal":0,"Accounting":41818,"Lobbying services":0,"Investment management fees":0,"Other services":32248,"Advertising":250,"Office expenses":284995,"Information technology":178461,"Royalties":0,"Occupancy":237248,"Travel":233615,"Conferences and meetings":23907,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":25982,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27308442,"PROVIDER REIMBURSEMENTS":27238608,"EQUIPMENT RENTAL":69441,"BAD DEBT EXPENSE":393,"M&G EXPENSE ALLOCATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":30551930,"Management And General Expenses":13380,"Fundraising Expenses":86960}},"Assets":{"value":2470587,"Non-interest bearing cash":2577,"Savings and temp cash investments":0,"Pledges and grants receivable":2437880,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":30130,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2671893,"Sum of Total Liabilities":0,"Accounts payable, accrued":2426264,"Grants payable":0,"Deferred, revenue":225629,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":20000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-201306,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-201306,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9967265067154896,"percentile":0.9180068958294733},"Fundraising Efficiency":{"score":351.4854415823367,"percentile":0.9475132896888144},"Operating Margin":{"score":-0.0025869078715396957,"percentile":0.37882527061582794},"Liabilities to Assets Ratio":{"score":1.0814810407405204,"percentile":0.0433103011472667},"Operating Reserve Ratio":{"score":0.08060045797586933,"percentile":0.05904602002441667},"Officer Compensation Ratio":{"score":0.004733874522180576,"percentile":0.9822353284198116},"Program Expense Growth":{"score":-0.02164266870688043,"percentile":0.25571314848916155},"Revenue Growth":{"score":-0.021425794255985307,"percentile":0.29200938113039987},"Asset Growth":{"score":-0.12632478134789848,"percentile":0.0859172592334868},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6080681012631597,"percentile":0.6288642290000586}},"source_xml":"201722129349300677_public.xml"},{"Organization":{"value":null,"Person":["LORI NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","ROBERTA STANLEY","DREW NOWAK","JAQUIE ALGEE","MITCHELL ZAJAC","DENISE MEYER"],"Title":["MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","TREASURER","VICE-PRESIDENT","PRESIDENT","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,95468],"Direct compensation":[0,0,0,0,0,0,0,0,83500],"Other compensation":[0,0,0,0,0,0,0,0,11968]},"Basic":{"value":null,"mission":"Educate parents and caregivers about nutrition to promote the development of children","year":2020,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":8,"tax_period_begin":"2020-10-01T00:00:00","tax_period_end":"2021-09-30T00:00:00","address":"139 WEST LAKE LANSING ROAD NO 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":45,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":45,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":23833639,"Contributions":{"value":23817881,"Other contributions":27932,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":23789949,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":276,"Investment income total":276,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15482,"Other total":15482,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23812264,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1494257,"Current officers":94208,"Disqualified persons":0,"Other salaries and wages":1097440,"Pension plan contributions":37198,"Other employee benefits":173392,"Payroll taxes":92019},"Other expenses":{"value":22318007,"Management services":0,"Legal":0,"Accounting":73134,"Lobbying services":0,"Investment management fees":0,"Other services":26964,"Advertising":0,"Office expenses":106699,"Information technology":172791,"Royalties":0,"Occupancy":261014,"Travel":1243,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":36096,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21640066,"PROVIDER REIMBURSEMENTS":21574896,"EQUIPMENT RENTAL":64081,"TRAINING":1089,"PROGRAM ADMINISTRATION":0},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":23805699,"Management And General Expenses":6565,"Fundraising Expenses":0}},"Assets":{"value":3640452,"Non-interest bearing cash":744500,"Savings and temp cash investments":0,"Pledges and grants receivable":2884954,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3817086,"Sum of Total Liabilities":0,"Accounts payable, accrued":2933220,"Grants payable":0,"Deferred, revenue":783866,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":100000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-176634,"Net assets without donor restriction":-176634,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9997243017295625,"percentile":0.9240187943576648},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.000896841644702263,"percentile":0.397640033105895},"Liabilities to Assets Ratio":{"score":1.048519799189771,"percentile":0.04544083981036751},"Operating Reserve Ratio":{"score":0.1528813891866813,"percentile":0.0930222124589679},"Officer Compensation Ratio":{"score":0.004009194589813048,"percentile":0.9849834948843665},"Program Expense Growth":{"score":-0.043907364510193156,"percentile":0.20857737054209893},"Revenue Growth":{"score":-0.04385304138223329,"percentile":0.23303687639825962},"Asset Growth":{"score":0.018084181328428796,"percentile":0.39577753560797874},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5840514909148818,"percentile":0.5584842201087397}},"source_xml":"202210779349300221_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MICHELL ZAJAC","JAQUIE ALGEE","DREW NOWAK","LORIE NOYER","RYAN CAMERON","JANICE WOOD","FAITH ARNOLD","ROBERTA STANLEY","MEGAN ROBERTS","KIMBERLY FREDERICKSON","DENISE MEYER"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","MEMBER","EXECUTIVE DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,95373],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,92820],"Other compensation":[0,0,0,0,0,0,0,0,0,0,2553]},"Basic":{"value":null,"mission":"Association for children development (acd) is to educate parents and caregivers about nutrition to promote the development of children and establish healthy eating habits that last a lifetime.","year":2023,"name":"ASSOCIATION FOR CHILD DEVELOPMENT","phone":5173327200,"website":"WWW.ACDKIDS.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE MEYER","year_formation":1975,"state_legal_domicile":"MI","total_volunteers":10,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"3496 E LAKE LANSING RD STE 150 120, EAST LANSING, MI, 48823, USA","city":"EAST LANSING","state":"MI","country":"USA","zip_code":48823},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":50,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":50,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":29659910,"Contributions":{"value":29605203,"Other contributions":5840,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":29599363,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1658,"Investment income total":1658,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":53049,"Other total":53049,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":29656774,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2006166,"Current officers":116266,"Disqualified persons":0,"Other salaries and wages":1556789,"Pension plan contributions":0,"Other employee benefits":191929,"Payroll taxes":141182},"Other expenses":{"value":27650608,"Management services":0,"Legal":0,"Accounting":82973,"Lobbying services":0,"Investment management fees":0,"Other services":53058,"Advertising":0,"Office expenses":34199,"Information technology":263784,"Royalties":0,"Occupancy":198249,"Travel":196375,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":36304,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26750919,"PROVIDER REIMBURSEMENTS":26479613,"EQUIPMENT MAINTENANCE":104228,"TRAINING":101431,"POSTAGE AND PUBLICATION":65647},"All other expenses":34747},"Functional Expenses":{"value":null,"Program Service Expenses":29613735,"Management And General Expenses":43039,"Fundraising Expenses":0}},"Assets":{"value":3866941,"Non-interest bearing cash":733724,"Savings and temp cash investments":0,"Pledges and grants receivable":2843154,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10998,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":279065},"Liabilities":{"value":4030625,"Sum of Total Liabilities":0,"Accounts payable, accrued":2953761,"Grants payable":0,"Deferred, revenue":692000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":104352,"Unsecured notes loans payable":0,"Other liabilities":280512},"Fund balance":{"value":-163684,"Net assets without donor restriction":-163684,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9985487632606298,"percentile":0.9215365777029476},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.00010573194591622159,"percentile":0.3946826356482664},"Liabilities to Assets Ratio":{"score":1.0423290657912805,"percentile":0.04587325660854133},"Operating Reserve Ratio":{"score":0.13038980571521366,"percentile":0.08235401582657657},"Officer Compensation Ratio":{"score":0.003215892598432992,"percentile":0.9879704837056243},"Program Expense Growth":{"score":-0.01881018130896792,"percentile":0.26296549874421704},"Revenue Growth":{"score":-0.01873541394440975,"percentile":0.30043722428511155},"Asset Growth":{"score":0.031001888923560098,"percentile":0.45011154171480705},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5975191993854706,"percentile":0.5982359751243055}},"source_xml":"202531499349301108_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}