Michigan Ability Partners
Nonprofit profile at a glance
- EIN
- 382595768
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Ann Arbor, MI, USA
- Phone
- 7349756880
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Developmentally Disabled Centers
Reported finances
- Revenue
- $3,602,548
- Expenses
- $3,872,119
- Assets
- $3,941,251
- Liabilities
- $3,235,807
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- JANICE LITTLE (CHIEF EXECUTIVE OFFICER)
- CHRISTY PERROS (PRESIDENT)
- JEREMY SHAFFER (VICE-PRESIDENT)
Highest reported compensation
- JANICE LITTLE (CHIEF EXECUTIVE OFFICER): $110,455 total reported compensation
- AMY FIELDER (FINANCIAL CONTROLLER): $97,653 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Map partners with veterans and people who have disabilities in support of their self-directed transformation to self-sufficiency.
What it reported doing in 2024
Map staff provides representative payee services to more than 300 clients needing assistance managing their supplemental security and/or disability income from the social security administration. The program provides for financial stability, promotes increased budgeting skills, and strives to prevent homelessness and eviction for some of the most vulnerable adults with disabilities.
Operating model
- Revenue model
- Grant-funded. 81% of the money available for current operations came from government grants.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 92
- Transparency & Controls: 94
- Accountability: 81
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96%; rating input score 96
- Program expense ratio: 89.3%; rating input score 89
- Fundraising efficiency: $70.02 raised per $1 spent on fundraising; rating input score 83; 83rd 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; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 90.9%; rating input score 91; 21st percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.5%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 1.02; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0.82; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 5.4%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 4.4% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings
Details
- Where the money goes: 96% of revenue deployed · 89.3% of spending went to programs
- Governance: 10 of 11 board members independent · 6 of 9 filing controls reported
- Programs: 5 filed program accomplishments · $3.5M in reported program spending
- Leadership: top reported pay $110K · 12 people listed
- Consistency: 35 of 35 current checks pass
- Schedules: 8 filed schedules · includes major donors and grants
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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 8 not reported.
- High — Sustainability: Operating margin scored 16/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.