Macomb County Bar Association
Nonprofit profile at a glance
- EIN
- 237175015
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Mount Clemens, MI, USA
- Phone
- 5864682940
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $254,551
- Expenses
- $322,437
- Assets
- $350,247
- Liabilities
- $10,006
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- SHERRIEE DETZLER (PRESIDENT EL)
- FARRAH RAMDAYAL-HOWARD (PRESIDENT)
People named in this filing
- SEAN BLUME (DIRECTOR)
- HON JOHN CHMURA (DIRECTOR)
- JENNA BOMMARITO CROSS (DIRECTOR)
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
To advocate and promote excellence in the legal profession by delivering quality services to members and the public.
What it reported doing in 2024
Meetings for members to discuss legal issues, etc. Publication of a newsletter to communicate with members regarding various activities, legal issues, etc.
Operating model
- Revenue model
- Earned-program. 80% 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 70
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 30
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.1%; rating input score 86
- Program expense ratio: 68%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -26.7%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 1.09; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -33.5% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -0.3% per year; rating input score 0; 23rd percentile among comparable filings
- Asset growth: 0.3% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 86.1% of revenue deployed · 68% of spending went to programs
- Governance: 14 of 14 board members independent · 4 of 7 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 2 filed schedules
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Sustainability: Operating margin scored 11/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.