Marshall Area Community Services

Nonprofit profile at a glance

EIN
205280377
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Marshall, MI, USA
Phone
2697812954
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Service Clubs

Reported finances

Revenue
$75,516
Expenses
$101,438
Assets
$161,687
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • HARRIET CARROLL (PRESIDENT)

Highest reported compensation

  • SANDY MOFFAT (DIRECTOR): $7,000 total reported compensation

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

Overview

Mission

To increase the ability of people to care for one another through organization.

What it reported doing in 2024

Provided funds to the school district which they used to provided help to children in need. Provided food and groceries to families in need. Provided emergency repairs to home and auto. Provided school supplies to needy children. Provided after school snacks to children staying at school to participate in other activities after classroom teaching was over. Provided student enrichment support to children in the school district.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 10
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.6%; rating input score 87
  • 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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -34.3%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.59; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.6% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $88K in reported program spending
  • Leadership: top reported pay $7K · 6 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.