Child and Family Services of the Upper Peninsula Inc

Nonprofit profile at a glance

EIN
382171575
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Marquette, MI, USA
Phone
9062284050
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Counseling

Official website

Reported finances

Revenue
$1,667,536
Expenses
$1,578,892
Assets
$1,671,643
Liabilities
$93,511

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ALFRED J HENDRA (PRESIDENT)

Highest reported compensation

  • SARA MILLER (EXECUTIVE DI): $121,574 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To strengthen, nuture and empower children and families for a brighter future by providing programs that preserve the dignity and enhance the well-being of families throughout Michigan's upper peninsula, in a caring, compassionate and professional manner.

What it reported doing in 2024

Child welfare - includes administration of foster care, respite care, adoption services and post-adoption monitoring. During the 12 month period ending on september 30, 2025: 34 children were placed for adoption and 12,072 days of foster care were provided.

Operating model

Revenue model
Grant-funded. 96% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 91.6%; rating input score 92
  • Fundraising efficiency: $610.67 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: -4.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 87.1% of revenue deployed · 91.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $122K · 12 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.