Michigan 4-H Foundation

Nonprofit profile at a glance

EIN
381539997
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2021
Location
East Lansing, MI, USA
Phone
5173536692
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development - Agricultural

Reported finances

Revenue
$1,309,855
Expenses
$829,695
Assets
$15,341,983
Liabilities
$936,293

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

Leadership & pay

20 people listed

Executive titles in this filing

  • ANDREW WALKER (PRESIDENT)

People named in this filing

  • ANDREW WALKER (PRESIDENT)
  • THOMAS COON (VICE PRESIDE)
  • MARK KOESTER (TREASURER)

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

Acquire, manage and distribute support for the mission and vision of Michigan 4-h youth development.

What it reported doing in 2024

Michigan 4-h children's garden: provides hands-on educational experiences from october to mid-march and other learning experiences during the summer months. During the fiscal year, a total of 10,860 youth and adults participated in 26,727 hours of hands-on learning through educational programming.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 95% of its reported program spending out as grants.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 85
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 73.5%; rating input score 74
  • Fundraising efficiency: $11.88 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

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; 76th 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 36.7%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 18.49; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -14.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -16.6% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 71% of revenue deployed · 73.5% of spending went to programs
  • Governance: 20 of 20 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $610K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.