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Set Incorporated

  • East Lansing, MI
  • Tax-exempt since Feb. 1983
  • EIN: 38-6104869

Organization summary

Type of Nonprofit

Designated as a Voluntary employees' beneficiary associations, which provide payment of life, sickness, accident or other benefits to members.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$5.74M (2024)

Expenses
$7.76M (2024)

Total Assets
$28M (2024)

Total Liabilities
$7.88M (2024)

Source: Form 990 tax filings from 2012 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Jan.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,736,789
Expenses
$7,758,657
Net Income
-$2,021,868
Net Assets
$20,093,704
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,580,819
97.3%
Investment Income $430,623
7.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$274,653
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $27,972,201
Total Liabilities $7,878,497
Net Assets $20,093,704
Compensation
Key Employees and Officers Compensation Related Other
Janice Holz (Director) $1,800 $0 $0
Peter Kudlak (Vice President) $1,500 $0 $0
Sharon Irvine (Director) $1,500 $0 $0
Scott Koziol (Director) $1,500 $0 $0
Nick Ceglarek (President) $1,200 $0 $0
Tina Kerr (Director) $1,200 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,200 $0 $0
+ View more people

Document Links

990
Filed on Nov. 8, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Jan.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,571,427
Expenses
$5,871,720
Net Income
-$1,300,293
Net Assets
$21,249,199
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,361,148
73.5%
Investment Income $493,452
10.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,000
0.1%
Net Fundraising $0
Sales of Assets $710,827
15.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $26,588,669
Total Liabilities $5,339,470
Net Assets $21,249,199
Compensation
Key Employees and Officers Compensation Related Other
Janice Holz (Director) $1,500 $0 $0
Peter Kudlak (Vice President) $1,200 $0 $0
Tina Kerr (Director) $1,200 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,200 $0 $0
Scott Koziol (Director) $1,200 $0 $0
Nick Ceglarek (President) $900 $0 $0
Sharon Irvine (Director) $600 $0 $0
Jeff Crouse (Director Thru 6/22) $300 $0 $0
+ View more people

Document Links

990
Filed on Oct. 20, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,068,397
Expenses
$5,694,137
Net Income
-$1,625,740
Net Assets
$23,902,543
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,372,946
82.9%
Investment Income $394,499
9.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $16,500
0.4%
Net Fundraising $0
Sales of Assets $284,452
7.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $29,278,085
Total Liabilities $5,375,542
Net Assets $23,902,543
Compensation
Key Employees and Officers Compensation Related Other
Jeff Crouse (President) $1,500 $0 $0
Janice Holz (Director) $1,500 $0 $0
Peter Kudlak (Director) $1,500 $0 $0
Nick Ceglarek (Vice President) $1,200 $0 $0
Tina Kerr (Director) $1,200 $0 $0
Donald Wotruba (Secretary/Treasurer) $600 $0 $0
+ View more people

Document Links

990
Filed on Sept. 28, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Jan.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,891,949
Expenses
$5,934,548
Net Income
-$1,042,599
Net Assets
$25,873,502
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,196,597
85.8%
Investment Income $369,556
7.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $325,796
6.7%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $32,071,090
Total Liabilities $6,197,588
Net Assets $25,873,502
Compensation
Key Employees and Officers Compensation Related Other
Janice Holz (Director) $1,500 $0 $0
Peter Kudlak (Director) $1,500 $0 $0
Jeff Crouse (President) $1,200 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,200 $0 $0
Nick Ceglarek (Director) $1,200 $0 $0
Tina Kerr (Director) $1,200 $0 $0
Chris Wigent (Vice President) $600 $0 $0
+ View more people

Document Links

990
Filed on Sept. 14, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Jan.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,591,507
Expenses
$5,983,024
Net Income
-$391,517
Net Assets
$26,540,141
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,950,433
88.5%
Investment Income $412,337
7.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $228,737
4.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $34,291,563
Total Liabilities $7,751,422
Net Assets $26,540,141
Compensation
Key Employees and Officers Compensation Related Other
Jeff Crouse (President) $1,500 $0 $0
Chris Wigent (Vice President) $1,500 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,500 $0 $0
Janice Holz (Director) $1,500 $0 $0
Daniel Reattoir (Director) $1,500 $0 $0
Nick Ceglarek (Director) $1,200 $0 $0
Patrick Kreger (Director) $1,200 $0 $0
Peter Kudlak (Director) $600 $0 $0
+ View more people

Document Links

990
Filed on July 22, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$6,325,219
Expenses
$4,842,860
Net Income
$1,482,359
Net Assets
$26,308,156
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,433,393
85.9%
Investment Income $415,213
6.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $476,613
7.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $36,151,777
Total Liabilities $9,843,621
Net Assets $26,308,156
Compensation
Key Employees and Officers Compensation Related Other
Jeff Crouse (President) $1,800 $0 $0
Daniel Reattoir (Director) $1,800 $0 $0
Janice Holz (Director) $1,800 $0 $0
Patrick Kreger (Director) $1,800 $0 $0
Chris Wigent (Vice President) $1,500 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,200 $0 $0
Nick Ceglarek (Director) $1,200 $0 $0
Michael Hill (Director Part Year) $300 $0 $0
+ View more people

Document Links

990
Filed on Oct. 18, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,823,052
Expenses
$4,040,631
Net Income
$1,782,421
Net Assets
$25,754,088
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,462,264
93.8%
Investment Income $335,213
5.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $25,575
0.4%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $33,383,126
Total Liabilities $7,629,038
Net Assets $25,754,088
Compensation
Key Employees and Officers Compensation Related Other
Jeff Crouse (Director) $1,800 $0 $0
Mike Hill (President) $1,800 $0 $0
Chris Wigent (Vice President) $1,800 $0 $0
Patrick Kreger (Director) $1,800 $0 $0
Janice Holz (Director) $1,500 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,500 $0 $0
Dan Degrow (Director) $1,200 $0 $0
Daniel Reattoir (Director) $900 $0 $0
+ View more people

Document Links

990
Filed on April 26, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,972,048
Expenses
$3,461,580
Net Income
$510,468
Net Assets
$23,625,121
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,673,525
92.5%
Investment Income $277,904
7.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $20,619
0.5%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $29,689,967
Total Liabilities $6,064,846
Net Assets $23,625,121
Compensation
Key Employees and Officers Compensation Related Other
Janice Holz (Director) $1,800 $0 $0
Patrick Kreger (Director) $1,800 $0 $0
Dan Degrow (Director) $1,500 $0 $0
Gary Richards (Director) $1,500 $0 $0
Donald Wotruba (Secretary/Treasurer) $1,500 $0 $0
Mike Hill (President) $1,500 $0 $0
Chris Wigent (Vice President) $1,500 $0 $0
+ View more people

Document Links

990
Filed on June 6, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,257,549
Expenses
$2,572,655
Net Income
$684,894
Net Assets
$22,790,400
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,146,146
96.6%
Investment Income $276,556
8.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$165,153
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $28,873,846
Total Liabilities $6,083,446
Net Assets $22,790,400
Compensation
Key Employees and Officers Compensation Related Other
Patrick Kreger (Director) $1,800 $0 $0
Gary Richards (Director) $1,500 $0 $0
Janice Holz (Director) $1,500 $0 $0
Dan Degrow (Director) $1,200 $0 $0
Mike Hill (President) $1,200 $0 $0
Chris Wigent (Vice President) $1,200 $0 $0
Donald Wotruba (Secretary/Treasurer) $600 $0 $0
+ View more people

Document Links

990
Filed on June 23, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,015,706
Expenses
$4,216,003
Net Income
-$200,297
Net Assets
$22,541,713
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,797,833
94.6%
Investment Income $315,828
7.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$97,955
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $28,001,868
Total Liabilities $5,460,155
Net Assets $22,541,713
Compensation
Key Employees and Officers Compensation Related Other
Dan Degrow (Director) $2,100 $0 $0
Gary Richards (Director) $2,100 $0 $0
Janice Holz (Director) $2,100 $0 $0
William Mayes (Vice President) $2,100 $0 $0
Kathy Hayes (Secretary/Treasurer) $1,800 $0 $0
Mike Hill (President) $1,800 $0 $0
+ View more people

Document Links

990
Filed on May 26, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,072,020
Expenses
$4,087,057
Net Income
-$15,037
Net Assets
$22,634,352
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,581,322
87.9%
Investment Income $0
Bond Proceeds $359,157
8.8%
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $131,541
3.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $27,683,242
Total Liabilities $5,048,890
Net Assets $22,634,352
Compensation
Key Employees and Officers Compensation Related Other
Dan Degrow (Director) $0 $1,800 $0
Dennis Harbour (President) $0 $1,500 $0
Gary Richards (Director) $0 $1,800 $0
Janice Holz (Director) $0 $1,800 $0
Kathy Hayes (Secretary/Treasurer) $0 $1,200 $0
Mike Hill (Director) $0 $1,800 $0
William Mayes (Vice President) $0 $1,500 $0
Louis R Guizzetti (Executive Director) $0 $244,521 $61,183
Timothy Averill (Coo) $0 $179,070 $46,948
Dennis Rogoszewski (Cfo) $0 $55,289 $12,461
+ View more people

Document Links

990
Filed on June 12, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,507,795
Expenses
$4,007,624
Net Income
-$499,829
Net Assets
$22,823,331
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,130,634
89.2%
Investment Income $390,808
11.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$13,647
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $28,605,621
Total Liabilities $5,782,290
Net Assets $22,823,331

Document Links

990
Filed on July 31, 2013

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Jan.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,757,852
Expenses
$4,250,599
Net Income
-$492,747
Net Assets
$23,106,414
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,219,047
85.7%
Investment Income $354,808
9.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $183,997
4.9%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $27,774,975
Total Liabilities $4,668,561
Net Assets $23,106,414

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Jan.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated