Center for Changes

Analysis

Center for Changes is a registered charity in United States, based in Detroit, MI. It received its IRS tax-exemption ruling in July 1982, 44 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Center for Changes reported income of $68k and spending of $81k, spending 119% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $136k to $68k (-50%), an average of -16% a year. The sharpest change came in the year to December 2021, when income dropped by 40%. Over the whole period it spent 98% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Center for Changes sits at the 30th percentile: it is larger than about 30% of them. Against every charity in United States with reported income it ranks in the 27th percentile, and in the 26th percentile within MI. Charities of a similar size with the same main cause include Center Theatre Players Inc ($68k), Clinton House Museum ($68k) and JCHS Band Boosters ($68k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 68% and program service revenue 29% of the total. Compensation of current officers, directors and key employees was $34k (42% of expenses). At year end it held assets of $147k against liabilities of $8,600, net assets of $138k. It reported 1 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.