Harm Reduction Michigan

Nonprofit profile at a glance

EIN
812744973
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Traverse City, MI, USA
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Reported finances

Revenue
$886,221
Expenses
$860,015
Assets
$234,243
Liabilities
$70,352

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

Leadership & pay

1 person listed

Executive titles in this filing

  • Tyler Mischley (President)

People named in this filing

  • Tyler Mischley (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The mission of harm reduction is to reduce substance abuse and related activities in a respectful manner in collaboration with the user

What it reported doing in 2024

The reduce substance abuse and related activities in a respectful manner in collaboration with the user

Operating model

Revenue model
Grant-funded. 90% 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. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 65
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 94.5%; rating input score 95
  • 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: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 17.4% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 41.6% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 94.5% of spending went to programs
  • Governance: 6 of 12 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $813K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.