Michigan Assessment Consortium Inc

Nonprofit profile at a glance

EIN
455095654
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Mason, MI, USA
Phone
5178164520
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$4,147,013
Expenses
$3,431,086
Assets
$3,232,753
Liabilities
$374,152

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

Leadership & pay

17 people listed

Executive titles in this filing

  • KATHY DEWSBURY-WHITE (PRESIDENT/CEO)

Highest reported compensation

  • KATHY DEWSBURY-WHITE (PRESIDENT/CEO): $234,673 total reported compensation
  • ED ROEBER (SECRETARY/ASSESSMENT DIRECTOR): $231,106 total reported compensation
  • ELLEN VORENKAMP (DIRECTOR/PROFESSIONAL LEARNING DIR.): $203,234 total reported compensation

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

Overview

Mission

Improve student learning and achievement through a system of coherent curriculum, balanced assessment and effective instruction.

What it reported doing in 2024

Assessment learning development develops assessment literacy standards which are the foundation for an assessment credentialing system. This program engages the leads from Michigan's professional education association to learn together about the power of assessment to support development of students and educators.formative assessment for Michigan educators (fame) builds a cadre of Michigan educators to serve as coaches for site-based learning teams and administrators. Through face-to-face training and via distance technologies, coaches are trained to provide support for the formative assessment process among their learning teams and the leadership in their buildings and districts.Michigan arts education instruction and assessment (maeia) project supports Michigan school districts in implementing high quality arts education programs in dance, music, theater, and the visual arts for all k-12 districts with: program review and goal setting, district and building improvement, student assessment, educator effectiveness, and professional learning in arts.

Operating model

Revenue model
Grant-funded. 95% of the money available for current operations came from government grants.
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

SUPPORTED - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 70
  • Accountability: 65
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.1%; rating input score 70
  • Program expense ratio: 84.4%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 64.3%; rating input score 64; 10th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.3%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 31.6%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 16.1% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 12% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 70.1% of revenue deployed · 84.4% of spending went to programs
  • Governance: 9 of 14 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $2.9M in reported program spending
  • Leadership: top reported pay $235K · 17 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $331K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.