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Nonprofiteer
← DEVELOPMENT CENTERS INC

Form 990 for tax year 2024

Filed by DEVELOPMENT CENTERS INC.

Totals

Total revenue
$24,317,348
Total expenses
$22,862,350
Contributions and grants received
$9,541,268
Grants paid
$0
Program service revenue
$14,480,854
Investment income
$145,359
Other revenue
$149,867
Total assets, end of year
$18,463,954
Total liabilities, end of year
$4,875,461
Net assets or fund balances, end of year
$13,588,493
Program services expenses (Part IX)
$22,455,344
Management and general expenses
$400,613
Fundraising expenses
$6,393
Program service expenses (Part III)
$22,455,344

Program services were 98.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $8,219,376

  • 1f · All other contributions, gifts and grants

    $1,321,892

  • 2a · Program service revenue: PATIENT SERVICE

    total $14,427,444 · related or exempt $14,427,444

  • 2b · Program service revenue: TRAINING

    total $53,410 · related or exempt $53,410

  • 3 · Investment income

    total $109,459 · excluded $109,459

  • 6a · Gross rents

    real property $34,938

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $34,938

  • 6d · Net rental income or loss

    total $34,938 · excluded $34,938

  • 7a · Gross sales of assets other than inventory

    securities $1,250,025 · other assets $35,900

  • 7b · Less cost or other basis and sales expenses

    securities $1,250,025 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $35,900

  • 7d · Net gain or loss

    total $35,900 · excluded $35,900

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $114,929 · excluded $114,929

  • 11e · Other revenue, total

    $114,929

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $10,035,568 · program services $10,003,817 · management and general $31,751

  • 8 · Pension plan contributions

    total $4,588 · program services $4,588

  • 9 · Other employee benefits

    total $1,799,075 · program services $1,787,387 · management and general $11,688

  • 10 · Payroll taxes

    total $846,558 · program services $857,738 · management and general -$11,180

  • 11b · Fees: legal

    total $67,696 · management and general $67,696

  • 11c · Fees: accounting

    total $29,021 · management and general $29,021

  • 11f · Fees: investment management

    total $10,847 · management and general $10,847

  • 11g · Fees: other

    total $5,685,672 · program services $5,681,196 · management and general $4,476

  • 12 · Advertising and promotion

    total $2,159 · program services $2,159

  • 13 · Office expenses

    total $168,704 · program services $161,875 · management and general $6,829

  • 14 · Information technology

    total $188,169 · program services $179,690 · management and general $8,479

  • 16 · Occupancy

    total $473,456 · program services $473,084 · management and general $372

  • 17 · Travel

    total $117,283 · program services $110,792 · management and general $6,491

  • 19 · Conferences, conventions and meetings

    total $130,344 · program services $130,344

  • 20 · Interest

    total $58,960 · program services $1,466 · management and general $57,494

  • 22 · Depreciation, depletion and amortization

    total $321,776 · program services $249,860 · management and general $71,916

  • 23 · Insurance

    total $329,248 · program services $339,561 · management and general -$10,313

  • 24a · Other expenses: SUPPORT SERVICES

    total $1,270,108 · program services $1,270,126 · management and general -$18

  • 24b · Other expenses: MAINTENANCE

    total $873,156 · program services $860,035 · management and general $13,121

  • 24c · Other expenses: SERVICE FEE

    total $103,097 · program services $1,655 · management and general $101,442

  • 24d · Other expenses: EVENT/FUNDRASING EXPENS

    total $6,393 · fundraising $6,393

  • 24e · All other expenses

    total $340,472 · program services $339,971 · management and general $501

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $996,681 · end of year $4,879,541

  • 3 · Pledges and grants receivable

    beginning of year $2,624,525 · end of year $3,519,948

  • 4 · Accounts receivable

    beginning of year $401,773 · end of year $827,343

  • 9 · Prepaid expenses and deferred charges

    beginning of year $205,334 · end of year $160,842

  • 10a · Land, buildings and equipment: cost or other basis

    $8,646,608

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,199,339

  • 10c · Land, buildings and equipment, net

    beginning of year $6,770,129 · end of year $6,447,269

  • 11 · Investments: publicly traded securities

    beginning of year $2,753,764 · end of year $1,655,295

  • 15 · Other assets

    beginning of year $986,661 · end of year $973,716

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,215,712 · end of year $1,180,134

  • 19 · Deferred revenue

    beginning of year $93,564 · end of year $46,042

  • 23 · Secured mortgages and notes payable

    beginning of year $1,016,666 · end of year $816,666

  • 25 · Other liabilities

    beginning of year $1,441,035 · end of year $2,832,619

  • 27 · Net assets without donor restrictions

    beginning of year $9,380,183 · end of year $11,996,786

  • 28 · Net assets with donor restrictions

    beginning of year $1,591,707 · end of year $1,591,707

Mission and programs · 2024

Mission

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.

Activities or mission (Part I)

DEVELOPMENT CENTER, INC. D/B/A MISIDE EARLY YEARS (MIEARLYYEARS) 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.

  • 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.

    Expenses $10,057,005 · Revenue $13,414,403

  • 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.

    Expenses $2,659,960

  • 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.

    Expenses $9,738,379 · Revenue $1,066,451

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kevin Outland

    CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 0.65 related

  • Laura Tomassi-Miller

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25 + 0.4 related

  • Daicia Price

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 0.4 related

  • Camarrah Morgan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Elizabeth Brock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.4 related

  • Gary Salzar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Lisa Perugi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Melissa Vander Laan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25

  • Nicholas Dubose

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.4 related

  • Stephanie Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.25 + 0.65 related

  • Sean De Four

    PRESIDENT & CEO

    Total calculated
    $312,000
    From this org
    $0
    From related orgs
    $271,468
    Other
    $40,532
    Hours/week
    9.38 + 28.12 related

    Schedule J breakdown matched by us

    Base
    $0 + $252,919 related
    Bonus
    $0 + $17,739 related
    Other
    $0 + $810 related
    Deferred
    $0 + $4,678 related
    Nontaxable benefits
    $0 + $35,854 related
    Filer's total
    $0 + $312,000 related

  • Michelle R Sherman

    COO & CFO

    Total calculated
    $258,024
    From this org
    $0
    From related orgs
    $232,341
    Other
    $25,683
    Hours/week
    7.5 + 30 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,019 related
    Bonus
    $0
    Other
    $0 + $2,322 related
    Deferred
    $0 + $6,685 related
    Nontaxable benefits
    $0 + $18,998 related
    Filer's total
    $0 + $258,024 related

  • Rachell Williams

    DIRECTOR OF PATH PROGRAM

    Total calculated
    $115,830
    From this org
    $110,958
    From related orgs
    $0
    Other
    $4,872
    Hours/week
    37.5

  • Nanette Wade

    DIRECTOR OF STATEGIC INITATIVES

    Total calculated
    $138,966
    From this org
    $138,876
    From related orgs
    $0
    Other
    $90
    Hours/week
    37.5

  • Pamela Weaver

    EXECUTIVE DIRECTOR

    Total calculated
    $135,995
    From this org
    $117,794
    From related orgs
    $0
    Other
    $18,201
    Hours/week
    37.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE COMPENSATION OF THE CEO AND EXECUTIVE DIRECTOR WAS ESTABLISHED BY A RELATED ORGANIZATION, SOUTHWEST SOLUTIONS, INC. D/B/A MISIDE COMMUNITY IMPACT NETWORK (FEIN: 38-2672000). THE ORGANIZATION UTILIZED THE FOLLOWING: A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • COOLIDGE PLACE LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • HUBBARD COMMUNITIES I LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • MACK ASHLAND LDHA LP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • MACK ASHLAND II LDHA LP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • MCKINSTRY PLACE LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • MARTIN GARDENS LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • NEWBERRY HOMES LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • PIQUETTE SQUARE LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • SAVANNAH-WILSHIRE LDHA LLC

    LOW INCOME HOUSING DEVELOPMENT · MI

  • SCOTTEN PARK LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • SOUTHWEST HOUSING PARTNERS LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • SOUTHWEST HOUSING PARTNERS II LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • SPRINGWELLS PARTNERS IV LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • SPRINGWELLS PARTNERS V LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • 5716 5728 MICHIAGN CONDOMINIUM ASSOCIATION

    CONDO. ASSOCIATION · MI

  • 5800 LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • HUBBARD FARMS APTS LDHALP

    LOW INCOME HOUSING DEVELOPMENT · MI

  • MURRAY TOWNHOMES LLC

    LOW INCOME HOUSING DEVELOPMENT · MI

  • ROYAL OAK COTTAGES I LDHA LLC

    LOW INCOME HOUSING DEVELOPMENT · MI

  • WELLSPRING LDHA LLC

    LOW INCOME HOUSING DEVELOPMENT · MI

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • SW COOLIDGE PLACE INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • HUBBARD COMMUNITIES INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • MACK ASHLAND GP LLC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • MACK ASHLAND II GP INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • MCKINSTRY PLACE INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • PIQUETTE SQUARE INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • PRESERVATION PARTNERS I LP INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • PRESERVATION PARTNERS I GP INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SAVANNAH-WILSHIRE LLC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SCOTTEN PARK INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SOUTHWEST HOUSING PARTNERS INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SWHP LP INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • PRESERVATION PARTNERS II LP INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SOUTHWEST HOUSING PARTNERS II INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SPRINGWELLS PARTNERS IV INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • SPRINGWELLS PARTNERS V INC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • HUBBARD FARMS APARTMENTS GP LLC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • MARTIN GARDENS OF DETOROIT LLC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • ROYAL OAK COTTAGES I LLC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • 5800 SW GP LLC

    C · LOW INCOME HOUSING DEVELOPMENT · MI

  • WELLSPRING

    C · LOW INCOME HOUSING DEVELOPMENT · MI

Provenance

Return type
form_990
Tax year
2024
Filed
17 August 2026
IRS schema version
2024v5.5
Source object
202602299349302235

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