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Payne Pulliam School of Trade and Commerce Inc

EIN 38-2030679 · Detroit, MI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak47 out of 100GovernanceFair60 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE INDIVIDUALIZED VOCATIONAL TRAINING TO STUDENTS THROUGH COURSES OFFERED AND TO PROMOTE GROWTH AND DEVELOPMENT.

Income
$3.7 million
Spending
$3.7 million
Spent on programs
94%
Reserves
0.9 months of spending
Largest source of income
government grants, 85%
Employees
82
Highest pay
$95,334, treasurer

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 47 out of 100. Higher than 24% of charities in its peer group (education, $1m to $10m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.9 months of spending.

  • Debt

    5 of 20

    It owes 51% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 1% of income.

  • Income trend

    15 of 15

    Income rose 13% on the year before.

  • Spending floor

    15 of 15

    94% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 60 out of 100. Higher than 16% of charities in its peer group (education, $1m to $10m).

  • Independent board

    5 of 25

    1 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $2.5 million spent. PATH PROGRAM: PATH IS A ROBUST, RESULTS-ORIENTED WORK PARTICIPATION PROGRAM DESIGNED TO IDENTIFY BARRIERS AND HELP CLIENTS CONNECT TO THE RESOURCES THEY WILL NEED TO OBTAIN EMPLOYMENT. THE PROGRAM FEATURES A 10-DAY ASSESSMENT PERIOD DURING WHICH BARRIERS TO EMPLOYMENT ARE IDENTIFIED AND CASE WORKERS WORK INDIVIDUALLY WITH CLIENTS TO CONNECT THEM WITH RESOURCES TO ADDRESS THESE BARRIERS. PATH IS ALSO DESIGNED TO BRING MICHIGAN INTO COMPLIANCE WITH THE 50 PERCENT WORK PARTICIPATION RATE REQUIRED BY THE FEDERAL GOVERNMENT. THE COURSEWORK OFFERED DURING THE 10-DAY ASSESSMENT PERIOD IS CRITICAL IN HELPING CLIENTS FIND EMPLOYMENT, PARTICULARLY THOSE WHO HAVE BEEN UNEMPLOYED FOR SOME TIME OR HAVE DIFFICULTIES SUSTAINING EMPLOYMENT. ADDITIONALLY, THE PATH CURRICULUM PREPARES CLIENTS FOR BOTH THE PURSUIT OF A JOB AND THE SKILLS NECESSARY TO KEEP A JOB. RESUME WRITING AND JOB SEARCH SKILLS ARE INCLUDED IN THIS CURRICULUM, AS WELL AS INSTRUCTION ON ACCEPTABLE WORKPLACE BEHAVIOR AND EMPLOYER EXPECTATIONS. PATH PROGRAM: PATH IS A ROBUST, RESULTS-ORIENTED WORK PARTICIPATION PROGRAM DESIGNED TO IDENTIFY BARRIERS AND HELP CLIENTS CONNECT TO THE RESOURCES THEY WILL NEED TO OBTAIN EMPLOYMENT. THE PROGRAM FEATURES A 10-DAY ASSESSMENT PERIOD DURING WHICH BARRIERS TO EMPLOYMENT ARE IDENTIFIED AND CASE WORKERS WORK INDIVIDUALLY WITH CLIENTS TO CONNECT THEM WITH RESOURCES TO ADDRESS THESE BARRIERS. PATH IS ALSO DESIGNED TO BRING MICHIGAN INTO COMPLIANCE WITH THE 50 PERCENT WORK PARTICIPATION RATE REQUIRED BY THE FEDERAL GOVERNMENT. THE COURSEWORK OFFERED DURING THE 10-DAY ASSESSMENT PERIOD IS CRITICAL IN HELPING CLIENTS FIND EMPLOYMENT, PARTICULARLY THOSE WHO HAVE BEEN UNEMPLOYED FOR SOME TIME OR HAVE DIFFICULTIES SUSTAINING EMPLOYMENT. ADDITIONALLY, THE PATH CURRICULUM PREPARES CLIENTS FOR BOTH THE PURSUIT OF A JOB AND THE SKILLS NECESSARY TO KEEP A JOB. RESUME WRITING AND JOB SEARCH SKILLS ARE INCLUDED IN THIS CURRICULUM, AS WELL AS INSTRUCTION ON ACCEPTABLE WORKPLACE BEHAVIOR AND EMPLOYER EXPECTATIONS.
  2. $642,098 spent. WIOA PROGRAM: THE WIOA IS DESIGNED TO CREATE A MORE INTEGRATED JOB-DRIVEN SERVICE DELIVERY SYSTEM. A JOB-DRIVEN SERVICE DELIVERY SYSTEM IS DESIGNED TO HELP JOB SEEKERS ACCESS EMPLOYMENT, EDUCATION, TRAINING, AND SUPPORT SERVICES TO SUCCEED IN THE LABOR MARKET AND TO MATCH EMPLOYERS WITH THE SKILLED WORKERS THEY NEED TO COMPETE IN THE GLOBAL ECONOMY. A JOB-DRIVEN SERVICE DELIVERY SYSTEM IS QUALITY-FOCUSED, EMPLOYER-DRIVEN, CUSTOMER-CENTERED, AND TAILORED TO MEET THE NEEDS OF REGIONAL ECONOMIES.
  3. $51,027 spent. FAE&T PROGRAM: THE FOOD AND NUTRITION ACT OF 2008, AS AMENDED THROUGH PUBLIC LAW 116-94, ENACTED DECEMBER 20, 2019, PROVIDES THAT STATE AGENCIES BE GIVEN MAXIMUM FLEXIBILITY IN DESIGNING EMPLOYMENT & TRAINING (E&T) PROGRAMS FOR INDIVIDUALS RECEIVING FOOD ASSISTANCE,INCLUDING DETERMINING THE SERVICE DELIVERY AREAS. THE FAE&T PROGRAM IS PART OF MICHIGANS COMPREHENSIVE WORKFORCE DEVELOPMENT SYSTEM, SERVING THE NEEDS OF LOW INCOME AND UNEMPLOYED INDIVIDUALS AND MICHIGANS EMPLOYERS. THE PROGRAM IS SKILLS-BASED AND OFFERS EDUCATION, WORK READINESS, AND JOB RETENTION ACTIVITIES, ALL MEANT TO HELP RECIPIENTS OF FOOD ASSISTANCE GAIN SKILLS, TRAINING, WORK, OR EXPERIENCE THAT WILL INCREASE THEIR ABILITY TO OBTAIN REGULAR EMPLOYMENT AND MEET STATE OR LOCAL WORKFORCE NEEDS. FAE&T PROGRAM: THE FOOD AND NUTRITION ACT OF 2008, AS AMENDED THROUGH PUBLIC LAW 116-94, ENACTED DECEMBER 20, 2019, PROVIDES THAT STATE AGENCIES BE GIVEN MAXIMUM FLEXIBILITY IN DESIGNING EMPLOYMENT & TRAINING (E&T) PROGRAMS FOR INDIVIDUALS RECEIVING FOOD ASSISTANCE,INCLUDING DETERMINING THE SERVICE DELIVERY AREAS. THE FAE&T PROGRAM IS PART OF MICHIGANS COMPREHENSIVE WORKFORCE DEVELOPMENT SYSTEM, SERVING THE NEEDS OF LOW INCOME AND UNEMPLOYED INDIVIDUALS AND MICHIGANS EMPLOYERS. THE PROGRAM IS SKILLS-BASED AND OFFERS EDUCATION, WORK READINESS, AND JOB RETENTION ACTIVITIES, ALL MEANT TO HELP RECIPIENTS OF FOOD ASSISTANCE GAIN SKILLS, TRAINING, WORK, OR EXPERIENCE THAT WILL INCREASE THEIR ABILITY TO OBTAIN REGULAR EMPLOYMENT AND MEET STATE OR LOCAL WORKFORCE NEEDS.
  4. $329,666 spent. OTHER PROGRAMS:

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1985.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.