Michigan Guardians of Democracy

Nonprofit profile at a glance

EIN
872431450
IRS 990 coverage
2022–2022
Forms available
Form 990 2022
Location
Lansing, MI, USA
Phone
5179273706
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$2,446,845
Expenses
$3,378,385
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • HEATHER LOMBARDINI (CHAIRPERSON/PRESIDENT)

People named in this filing

  • ELLEN KLETZKA (TREASURER)
  • SCOTT GREENLEE (VICE CHAIRPERSON/SECRETARY)
  • HEATHER LOMBARDINI (CHAIRPERSON/PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of mighigan guardians of democracy is to operate exclusively for the promotion of social welfare to benefit the common good and general welfare of the community and more specifically to foster public education, civic engagement, and issue advocacy on matters impacting the citizens of Michigan. Michigan guardians of democracy may not make any expenditures for the purpose of influencing the election or defeat of a candidate for public office that would constitute express advocacy under applicable campaign finance laws.

What it reported doing in 2022

Conducting and disseminating research, polling, and policy papers that focus on public policy matters impacting the citizens of Michigan.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 63% for direct work, and 37% for grants.

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: 89
  • Transparency & Controls: 94
  • Accountability: 76
  • Sustainability: 13
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.1%; rating input score 99
  • Fundraising efficiency: Limited

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: 99.6%; rating input score 100; 39th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -38.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Highest-paid contractors: 3 contractors listed · $1.2M reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 10 filed related-organization links
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.