Michigan Corrections Organization
Nonprofit profile at a glance
- EIN
- 382359760
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Okemos, MI, USA
- Phone
- 5174853310
- Rating
- 33
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,429,556
- Expenses
- $3,078,219
- Assets
- $3,504,834
- Liabilities
- $475,179
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- BYRON OSBORN (PRESIDENT)
Highest reported compensation
- ANDREW POTTER (CHIEF OF STA): $184,276 total reported compensation
- RAY SHOLTZ (CHIEF OF STA): $127,583 total reported compensation
- BYRON OSBORN (PRESIDENT): $61,950 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To secure improved wages, hours and working conditions for its members through organizing, negotiations and collective bargaining.
What it reported doing in 2024
The organization secured improved wages, hours and working conditions for its members through organizing, negotiations and collective bargaining.
Operating model
- Revenue model
- Earned-program. 90% of the money available for current operations came from fees and other program revenue.
- 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
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 68
- Accountability: 50
- Sustainability: 50
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 62.5%; rating input score 62; 10th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.2%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 1.14; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 14.1%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -2.2% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: -6.7% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 5 of 8 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $184K · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes grants and executive pay
- Filing history: 12 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 6 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 6 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- High — Sustainability: Officer compensation ratio scored 20/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.