Greater Ishpeming Commission on Aging

Nonprofit profile at a glance

EIN
382429118
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Ishpeming, MI, USA
Phone
9064855527
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$571,132
Expenses
$431,771
Assets
$975,771
Liabilities
$7,898

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Ashley Roberts (Executive Director)
  • Geraldine D Hoffman (President)
  • Joseph Pelkola (Vice President)

Highest reported compensation

  • Ashley Roberts (Executive Director): $58,478 total reported compensation
  • Carrie Phillips (Executive Assistant): $48,565 total reported compensation
  • Cheryl LaFountain (Case Worker): $46,373 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 independence, safety, dignity and well-being of senior citizens who reside in the city of Ishpeming and surrounding Townships.

What it reported doing in 2025

Senior services

Operating model

Revenue model
Grant-funded. 73% 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

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: 74
  • Transparency & Controls: 65
  • Accountability: 63
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.2%; rating input score 74
  • Program expense ratio: 97.5%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.4%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 46.6%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 74.2% of revenue deployed · 97.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $421K in reported program spending
  • Leadership: top reported pay $58K · 14 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.