Mecosta Osceola Youth Attention Center Inc

Nonprofit profile at a glance

EIN
382416085
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Big Rapids, MI, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$428,802
Expenses
$418,570
Assets
$149,405
Liabilities
$25,836

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

Leadership & pay

5 people listed

Executive titles in this filing

  • AMY EDINGER (EXECUTIVE DIRECTOR)
  • LARRY EMIG (PRESIDENT)
  • LACEY GONZALEZ-BORSTLER (VICE PRESIDENT)

People named in this filing

  • AMY EDINGER (EXECUTIVE DIRECTOR)
  • LARRY EMIG (PRESIDENT)
  • LACEY GONZALEZ-BORSTLER (VICE 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

Supporting runaway, homeless and at-risk youth in our community since 1977. Serving mecosta, osceola and newaygo counties.

What it reported doing in 2024

We are a voluntary, free of charge, confidential service that offers outreach case management, crisis intervention, temporary shelter, and life skills building to youth and their families.

Operating model

Revenue model
Earned-program. 83% 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

STRONG - 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: 84
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.8%; rating input score 94
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass

Sustainability

  • Operating margin: 2.4%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 18.9% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 93.8% of revenue deployed · 96.1% of spending went to programs
  • Governance: 16 of 16 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $402K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.