Nonprofit · EIN 27-2308036
OPERATION GRADUATION
Tax-exempt (reinstated) · DETROIT, MI 48235
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $437,117 | $480,621 | -$43,504 | $378,161 | $19,536 | $358,625 |
| December 31, 2023 | 990 | $612,120 | $825,427 | -$213,307 | $414,742 | $131,536 | $283,206 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $552,768
- Program service revenue
- $0
- Investment income
- $280
- Net income from fundraising events
- -$117,941
- Other revenue
- -$115,931
Expenses
- Grants and similar amounts paid
- $362,733
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $9,766
- Travel
- $9,228
- Program services (functional)
- $416,281
- Management and general (functional)
- $33,215
- Fundraising (functional)
- $31,125
Balance sheet and other
- Total assets, start of year
- $414,742
- Total assets, end of year
- $378,161
- Total liabilities, end of year
- $19,536
- Net assets, end of year
- $358,625
- Net assets without donor restrictions
- $97,663
- Net assets with donor restrictions
- $260,962
- Gross receipts
- $620,208
- Employees
- 0
- Volunteers
- 2
- Year formed
- 2010
- 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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE RUSCITTI MILLER | SECRETARY TREASURER Trustee or director, Officer | 20 | $67,500 |
| MICHAEL CARTER | PRESIDENT Trustee or director, Officer | 5 | $0 |
| CURTIS HERVEY | DIRECTOR Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE RUSCITTI MILLER | SECRETARY TREASURER Trustee or director, Officer | 20 | $38,000 |
| MICHAEL CARTER | PRESIDENT Trustee or director, Officer | 5 | $0 |
| CURTIS HERVEY | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 15000 TROJAN ST, DETROIT, MI 48235-1680
- Principal officer (990 for 2024)
- MICHAEL CARTER
- Signed the 990
- MICHELLE RUSCITTI MILLER, SECRETARY TREASURER
- Phone
- (312) 808-1006
- Return prepared by
- SCHLAUPITZ MADHAVAN PC
Mission
THE MISSION OF OPERATION GRADUATION IS TO CREATE LIFE-CHANGING OPPORTUNITIES FOR UNDERSERVED YOUTH IN THE DETROIT AREA THROUGH SCHOLARSHIPS AND EDUCATIONAL PROGRAMS.
Program accomplishments
- OPERATION GRADUATION RAISED FUNDS TO SUPPORT THE JALEN ROSE LEADERSHIP ACADEMY BY OFFSETTING SOME OF THE FACILITY EXPENSES, MAKING CHARITABLE CONTRIBUTIONS TO THEIR PROGRAM AND PROVIDING COLLEGE SCHOLARSHIPS TO ITS GRADUATING STUDENTS.Expenses $416,281 · grants $362,733
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 | Not 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
- 27-2308036
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $378,161
- Income (IRS master file)
- $620,208
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $437,117 | $480,621 | $378,161 | IRS |
| 990 | December 2023 | $612,120 | $825,427 | $414,742 | XML |
| 990 | December 2022 | $655,037 | $531,057 | $591,306 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 27-2308036).
Questions about OPERATION GRADUATION
- What is the EIN of OPERATION GRADUATION?
- The employer identification number (EIN) of OPERATION GRADUATION is 27-2308036.
- Is OPERATION GRADUATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to OPERATION GRADUATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPERATION GRADUATION 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 OPERATION GRADUATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPERATION GRADUATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of OPERATION GRADUATION?
- The 990 for the year ended December 31, 2024 names MICHAEL CARTER.
- Who are the officers and directors of OPERATION GRADUATION?
- The 990 for the year ended December 31, 2024 lists 3 people; 1 received compensation from the organization, the highest $67,500 (MICHELLE RUSCITTI MILLER, SECRETARY TREASURER).
- How much revenue does OPERATION GRADUATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $437,117, expenses of $480,621 and total assets of $378,161 at year end.
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