Armory Youth Project

Nonprofit profile at a glance

EIN
454756059
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Manistee, MI, USA
Phone
2312991205
Rating
82
Verdict
STRONG
Rating confidence
Standard
Sector
Youth Centers, Clubs
Affiliation
Christianity

Official website

Reported finances

Revenue
$408,568
Expenses
$389,303
Assets
$915,603
Liabilities
$195,685

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Janice Davidson (Executive Director)
  • Michael Hudak (Vice President)

Highest reported compensation

  • Janice Davidson (Executive Director): $70,541 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Armory Youth Project is to provide a safe environment where young people can build community and be encouraged in their educational, emotional, physical, and Christian spiritual development.

What it reported doing in 2025

This organization provides a safe and fun environment for the youth of the surrounding areas to come play, learn and grow.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.5%; rating input score 78
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: $45.73 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 2.35; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 18.1%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 13% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 13.4% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 77.5% of revenue deployed · 80.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $313K in reported program spending
  • Leadership: top reported pay $71K · 7 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.