100 Club of Genesee, Shiawassee and Lapeer Counties

Legal name: Hundred Club of Genesee Shiawassee and Lapeer Counties

Nonprofit profile at a glance

EIN
382091735
IRS 990 coverage
2014–2025
Official website data refreshed
Jul 2026
Forms available
Form 990 2025
Location
Grand Blanc, MI, United States
Phone
8104871158
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fire Prevention

Official website

Reported finances

Revenue
$137,653
Expenses
$120,662
Assets
$1,340,647
Liabilities
$72,429

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

Leadership & pay

25 people listed

Executive titles in this filing

  • JAMIE HRESKO (PRESIDENT)

Highest reported compensation

  • CHRISTINA IRWIN (EXECUTIVE DI): $15,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

When a law enforcement officer or a firefighter in Genesee, Shiawassee or Lapeer County dies in the line of duty, a representative from the Hundred Club delivers a $10,000 check to his/her dependents within 24 hours of the incident to ease immediate expenses, and the evaluation committee later meets with the surviving spouse to determine immediate financial obligations and benefits to be paid.

What it reported doing in 2025

Provision of financial assistance for local law enforcement and fire agencies for safety equipment and financial assistance to families of law enforcement officers and firemen killed in the line of duty

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 84
  • Accountability: 69
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 78.6%; rating input score 79; 51st percentile among comparable filings
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 12.3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 11.11; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: -0.9% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 92.6% of revenue deployed · 100% of spending went to programs
  • Governance: 25 of 25 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $121K in reported program spending
  • Leadership: top reported pay $15K · 25 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.