Five Cities Association of Michigan

Nonprofit profile at a glance

EIN
386088389
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Athens, MI, USA
Phone
6162913373
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$527,492
Expenses
$382,936
Assets
$997,477
Liabilities
$3,225

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DAN VANMIDDLESWORTH (PRESIDENT)

Highest reported compensation

  • DAVID HERDER (SECRETARY/EX): $109,187 total reported compensation
  • KEVIN WATERSTRADT (SECRETARY/EX): $25,000 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 promote the welfare of sheet metal industry; to have a membership in the association regarded as assurance of skill, integrity and responsibility, to promote better relations between members of the association and the public they serve; to foster good relations between members.

What it reported doing in 2025

Administers the operations of the industry fund and its membership services which incude: collective bargaining of labor contracts, education and safety programs, dissemination of industry and contract specific information. 18 people benefitted.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.1%; rating input score 73
  • Program expense ratio: 98.5%; rating input score 98
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.6; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 35%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 73.1% of revenue deployed · 98.5% of spending went to programs
  • Governance: 5 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $109K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2013 to 2025
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 5/100.