Michigan Assoc of Community Mental Health Boards
Nonprofit profile at a glance
- EIN
- 237402045
- IRS 990 coverage
- 2010–2023
- Forms available
- Form 990 2023
- Location
- Lansing, MI, USA
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $13,411,829
- Expenses
- $11,362,762
- Assets
- $9,386,446
- Liabilities
- $4,139,423
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
58 people listed
Executive titles in this filing
- ROBERT SHEEHAN (CEO)
- JOSEPH STONE (IMMEDIATE PAST PRESIDENT)
- CRAIG REITER (1ST VICE PRESIDENT)
- CARL RICE JR (PRESIDENT)
- CATHERINE KELLEMAN (2ND VICE PRESIDENT)
Highest reported compensation
- ROBERT SHEEHAN (CEO): $207,786 total reported compensation
- ALAN BOLTER (ASSOCIATE DIRECTOR): $177,669 total reported compensation
- CHRISTINA WARD (DIRECTOR EDUCATION & TRAINING): $128,370 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Assisting the community mental health boards of Michigan in developing methods for mental health planning, care and treatment.
What it reported doing in 2023
Programs are designed and executed to educate and represent community mental health agencies within the state of Michigan
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 66
- Accountability: 91
- Sustainability: 56
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82%; rating input score 82
- Program expense ratio: 93.6%; rating input score 94
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 10th 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 92.7%; rating input score 93; 25th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 15.3%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 0.83; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.44; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 4.5%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 11.9% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: 10.5% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 11% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 82% of revenue deployed · 93.6% of spending went to programs
- Governance: 51 of 55 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $10.6M in reported program spending
- Leadership: top reported pay $208K · 58 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $3.3M reported
- Consistency: 28 of 30 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 14 filing years from 2010 to 2023
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Moderate — Transparency & Controls: Schedule D expense reconciliation did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D revenue reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.