Mi Messa-ssa

Nonprofit profile at a glance

EIN
382311762
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2022
Location
East Lansing, MI, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$241,024
Expenses
$128,352
Assets
$536,224
Liabilities
$2,333

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CHRIS BAILEY (PRESIDENT)
  • SHEILA JOLLEY (VICE PRESIDENT)

Highest reported compensation

  • CHRIS BAILEY (PRESIDENT): $1,450 total reported compensation
  • SARA VANSINGEL (GRIEVANCE CHAIR): $1,325 total reported compensation
  • SHEILA JOLLEY (VICE PRESIDENT): $1,325 total reported compensation

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

Overview

Mission

The purpose of this organization is to represent the members of the SSA in negotiations, grievances and all matters relating to terms and conditions of employment with the Michigan Education Special Services Association MESSA.

What it reported doing in 2024

Conferences and training - nso winter advocacy retreat nso representative assembly nso collective bargaining council other trainings and meetings events and promotional materials

Operating model

Revenue model
Membership-supported. 92% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 74
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.5%; rating input score 57
  • Program expense ratio: 92.7%; rating input score 93
  • 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 46.7%; rating input score 90; 90th percentile among comparable filings
  • Total-asset coverage ratio: 4.18; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 30.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 22.7% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 57.5% of revenue deployed · 92.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $119K in reported program spending
  • Leadership: top reported pay $1K · 7 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.