Michigan Guild of Artists And
Nonprofit profile at a glance
- EIN
- 382300196
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Ann Arbor, MI, USA
- Phone
- 7346623382
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $1,070,514
- Expenses
- $1,118,705
- Assets
- $218,641
- Liabilities
- $337,058
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- KAREN DELHEY (EXEC DIRECTOR): $88,000 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 promote community awareness, understanding and appreciation of the visual arts and maintain a support network for artists, which provides educational mentoring and marketing opportunities. The guild a
What it reported doing in 2025
Birmingham street art fair involving numerous artists in various media
Operating model
- Revenue model
- Earned-program. 75% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 48
- Transparency & Controls: 90
- Accountability: 21
- Sustainability: 18
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 54.8%; rating input score 55
- Program expense ratio: 51.8%; rating input score 52
- 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4.5%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 1.54; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 26.7% per year; rating input score 100; 86th percentile among comparable filings
- Revenue growth: 22.9% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: -5.4% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 54.8% of revenue deployed · 51.8% of spending went to programs
- Governance: 0 of 10 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $579K in reported program spending
- Leadership: top reported pay $88K · 5 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Accountability: Independent voting board scored 0/100.
- Review — Financial Efficiency: Mission deployment rate scored 55/100.
- Review — Financial Efficiency: Program expense ratio scored 52/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.