Michigan Automotive Parts Association

Nonprofit profile at a glance

EIN
381713976
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Newberry, MI, USA
Phone
8006786272
Rating confidence
Limited

Official website

Reported finances

Revenue
$105,205
Expenses
$151,134
Assets
$758,650
Liabilities
$1,351

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • DEBBIE COOK (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DEBBIE COOK (EXECUTIVE DIRECTOR): $105,329 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide programs for members to acquire, preserve and disseminate suitable business and educational information relative to sales of automotive parts, accessories, equipment and similar lines. To promote the growth and development of the automotive service and material business. To provide a medium through which proposed and existing legislation, rules and regulations, can be analyzed and implications to industry understood, and to participate in the political process to effect legislation favorable to the industry, its customers, employees and the automotive public.

What it reported doing in 2025

Convention and educational programs are held to promote the growth and development of the automotive service materials business. These services benefit 281 members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.7%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 5.02; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 43.4%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.9% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $105K · 9 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.