Michigan Society of Architects
Nonprofit profile at a glance
- EIN
- 381884431
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Livonia, MI, USA
- Phone
- 3139654100
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $893,022
- Expenses
- $956,281
- Assets
- $309,487
- Liabilities
- $156,790
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
18 people listed
Executive titles in this filing
- PAUL HASHELHUHN AIA (PAST PRESIDENT)
- TODD DROUILLARD AIA (PRESIDENT)
- DAN PITERA AIA (VICE PRESIDENT)
- CATHY MOSLEY HON AFF AIAMI (EXECUTIVE DIRECTOR)
Highest reported compensation
- CATHY MOSLEY HON AFF AIAMI (EXECUTIVE DIRECTOR): $130,275 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 devote itself to the promotion of the science of architecture amongst its membership or elsewhere, and to further educate its membership and other in the knowledge of the science of architecture.
What it reported doing in 2024
Annual meeting and convention - the annual business meeting is convened to elect new board of directors and discuss other organizational and professional matters. Approximately 1,900 notices were sent out and approximately 20 members participated in the 2024 meeting.design retreat - program designed to create a gathering of young andold practitioners to concentrate on design ideas. The retreat featured approximately ten presentations of built projects which were developed by variety of architects. Approximately 1,800 email announcements were distributed. 2024 attendance was 145 professionals and guests.aia Michigan newsletter - electronically published monthly to keep architects abreast of current events affecting the profession. The newsletter is not printed, but is posted to the aia Michigan website and is available to the general public. Monday minutes - electronically published on the aia Michigan website weekly with announcements and updates of current events.other programs include educational seminars for practicing architects and study programs for emerging professionals who plan to take the architectural registration examination.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 86
- Sustainability: 19
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- 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: 94.4%; rating input score 94; 25th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.1%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.51; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 13.6%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: -5.5% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 17 of 18 board members independent · 6 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $956K in reported program spending
- Leadership: top reported pay $130K · 18 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 26/100.