Citizens Research Council of Michigan Inc

Nonprofit profile at a glance

EIN
381539991
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Livonia, MI, USA
Phone
7345428001
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,231,176
Expenses
$1,321,973
Assets
$4,043,290
Liabilities
$0

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

Leadership & pay

35 people listed

Executive titles in this filing

  • ERIC LUPHER (PRESIDENT/SECRETARY)

Highest reported compensation

  • ERIC LUPHER (PRESIDENT/SECRETARY): $187,837 total reported compensation
  • CRAIG THIEL (RESEARCH DIRECTOR): $109,932 total reported compensation

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

Overview

Mission

The goal of the citizens research council is to secure good government for the citizens of Michigan-government that is representative of and responsible and accountable to the public; effective in carrying out its responsibilities and providing services; and efficient in the use of its resources. Research council activities focus on four areas: monitoring trends in state and local finances; analyzing the structure and organization of government; conducting in-depth studies of major public policy issues; and assisting public officials and concerned citizens to promote efficiency, effectiveness, and accountability in governmental operations.

What it reported doing in 2024

The citizens research council published a paper that addressed public funding of economic development related to innovation and entrepreneurial activities. The research documented the economic benefits of public involvement, quantified Michigan's investments relative to several surrounding states, and identified potential sources of funding if policy makers prioritize these activities. The citizens research council analyzed detroit's economic wellbeing and the economic development tools it employs to facilitate future growth. Three papers were published that 1) established that the city is on the upswing but still lags behind in economic strength and the wealth of its residents; 2) critiqued the practices of the detroit downtown development authority and made recommendations to improve the financial well-being of the city, county, and other overlapping jurisdictions; and 3) critiqued the city's use of tax abatements to facilitate job creation and return abandoned or under-utilized buildings to productive use. The research council documented inequities and failings in getting federal and state at-risk funding to the buildings and classrooms where at-risk students attend schools. It identified the causes of the shortcomings and recommended policies to remediate the problems.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.9%; rating input score 86
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: $3.93 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 3.06; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 22.5%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 85.9% of revenue deployed · 73.2% of spending went to programs
  • Governance: 32 of 32 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $967K in reported program spending
  • Leadership: top reported pay $188K · 35 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.