Michigan Interscholastic Forensic Association

Nonprofit profile at a glance

EIN
383354511
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024
Location
Southfield, MI, USA
Phone
7343527401
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$169,492
Expenses
$150,361
Assets
$33,614
Liabilities
$3,160

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

People named in this filing

  • RUTH KAY (DIRECTOR)
  • SARAH SCURTI (DIRECTOR)
  • ROGER ROTHE (DIRECTOR)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Michigan interscholastic forensic association promotes speech activities in middle and high schools in the state of Michigan by offering training, mentoring, and educational materials to coaches and teachers; as well as coordinating and administering district, regional, and state level competitions and festivals for students in the areas of debate, discussion, theatre and individual events. We strive to be the primary resource for speech activities in the state of Michigan and aspire to bring speech activities to every school in the state of Michigan so that all students can effectively participate in a democratic society.

What it reported doing in 2024

Operate and coordinate all middle and high school district, regional, and state interscholastic speech activity competitions in the state of Michigan and promotion of elementary and secondary school speech activities including but not limited to debate, discussion, theatre and individual events.

Operating model

Revenue model
Earned-program. 62% 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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 62.7%; rating input score 63

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 11.3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 62.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $94K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.