Elder Law of Michigan
Nonprofit profile at a glance
- EIN
- 382960530
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- Lansing, MI, USA
- Phone
- 5174859164
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Senior Centers
Reported finances
- Revenue
- $1,357,891
- Expenses
- $1,509,893
- Assets
- $1,043,271
- Liabilities
- $171,006
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- DARLING GARCIA (PRESIDENT & CEO)
Highest reported compensation
- DARLING GARCIA (PRESIDENT & CEO): $99,371 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To advocate for, educate, and assist our target populations. Our services address the needs of many different people, but we continue to target our services to older adults and persons with disabilities.
What it reported doing in 2025
Provided economic security through Michigan's coordinated access to food for the elderly (micafe), a public-benefits access project, in partnership with the Michigan department of health and human services (mdhhs), the aging and adult services agency (formerly the Michigan office of services to the aging), and local community partners. The project, operating throughout Michigan, is designed to increase the participation of older adults in the food assistance program (widely known as the food stamp program or supplemental nutrition assistance program (snap)), medicaid and other services by making senior and community centers points of access for the program (rather than requiring seniors to go to a local dhs office. Micafe staff provide technical support and assistance to over 107 community partners who work with seniors to help them apply for the food assistance program. Staff also answered almost 15,135 calls to its dedicated helpline. For 2025 fiscal year, micafe distributed over 97,889 educational materials to over 64,978 Michigan seniors, and screened over 1,860 of them to apply for snap benefitsbenefits enrollment and options center was originally started with funding from the national council on aging (ncoa) to establish a statewide project to provide screening to older adults who are struggling to make ends meet and interested in finding public benefits like medicaid, supplemental food assistance, medicare part d, and other programs that could reduce their costs or provide new benefits to ensure that their most basic needs are met. Services are provided over the telephone. Elm staff also assists clients screened eligible for key benefits with the application process. This program is a complementary service and is integrated with the micafe program and all legal services programs. In 2014, elm designated all programs at elder law to be parts of the benefits enrollment center because every client that receives assistance from elm is screened for key benefits.
Operating model
- Revenue model
- Grant-funded. 93% of the money available for current operations came from government grants.
- 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. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 24
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.6%; rating input score 100
- Fundraising efficiency: Limited
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: 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: -11.2%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: -2.2% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -1.3% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 7.6% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.6% of spending went to programs
- Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $99K · 10 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 15 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 — Sustainability: Operating margin scored 12/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.