Nonprofit · EIN 38-2421507
CENTER FOR CHANGES
Tax-exempt · DETROIT, MI 48216
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $68,413 | $87,994 | -$19,581 | $103,655 | $0 | $103,655 |
| December 31, 2024 | 990 | $64,674 | $79,533 | -$14,859 | $131,836 | $8,600 | $123,236 |
| December 31, 2023 | 990 | $67,764 | $80,840 | -$13,076 | $146,695 | $8,600 | $138,095 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $47,013
- Membership dues
- $47,013
- Program service revenue
- $19,276
- Investment income
- $2,124
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $33,600
- Salaries, compensation and benefits (total)
- $37,004
- Professional fundraising fees
- $0
- Occupancy
- $19,074
- Program services (functional)
- $67,960
- Management and general (functional)
- $20,034
Balance sheet and other
- Total assets, start of year
- $131,836
- Total assets, end of year
- $103,655
- Total liabilities, end of year
- $0
- Net assets, end of year
- $103,655
- Gross receipts
- $68,413
- Employees
- 1
- Volunteers
- 2
- Year formed
- 1982
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David M Finkel | President Trustee or director, Officer, Key employee, Highest-paid employee | 40 | $33,600 |
| Dianne Feeley | Vice-President Trustee or director, Officer | 30 | $0 |
| Jane Slaughter | Sec-Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David M Finkel | President Officer, Key employee, Highest-paid employee | 40 | $33,600 |
| Dianne Feeley | Vice President Officer | 30 | $0 |
| Jane Slaughter | Sec-Treasurer Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David M Finkel | President Trustee or director, Officer, Key employee, Highest-paid employee | 40 | $33,600 |
| Dianne Feeley | Vice President Trustee or director, Officer | 30 | $0 |
| Jane Slaughter | Sec-Treasurer Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2012 MICHIGAN AVE, DETROIT, MI 48216-0000
- Principal officer (990 for 2025)
- David Finkel, 7012 MICHIGAN AVE, DETROIT, MI 482102872
- Signed the 990
- David M Finkel, President
- Phone
- (313) 841-0160
Mission
Publication of bimonthly print and online journal and participation in educational conferences
Program accomplishments
- Publication of educational journal of politics and culture Against the Current, with pres run of 3600 copies and accessible online.Expenses $67,960 · revenue $19,276
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 38-2421507
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A33Z)
- Assets (IRS master file)
- $103,655
- Income (IRS master file)
- $68,413
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $68,413 | $87,994 | $103,655 | IRS |
| 990 | December 2024 | $64,674 | $79,533 | $131,836 | IRS |
| 990 | December 2023 | $67,764 | $80,840 | $146,695 | XML |
| 990 | December 2022 | $88,455 | $107,011 | $159,771 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2421507).
Questions about CENTER FOR CHANGES
- What is the EIN of CENTER FOR CHANGES?
- The employer identification number (EIN) of CENTER FOR CHANGES is 38-2421507.
- Is CENTER FOR CHANGES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to CENTER FOR CHANGES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR CHANGES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTER FOR CHANGES due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR CHANGES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CENTER FOR CHANGES?
- The 990 for the year ended December 31, 2025 names David Finkel.
- Who are the officers and directors of CENTER FOR CHANGES?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $33,600 (David M Finkel, President).
- How much revenue does CENTER FOR CHANGES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $68,413, expenses of $87,994 and total assets of $103,655 at year end.
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