National Guard Association of Michigan

Nonprofit profile at a glance

EIN
386071277
IRS 990 coverage
2018–2020
Forms available
Form 990 2020
Location
Lansing, MI, USA
Phone
5179441676
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$593,106
Expenses
$582,134
Assets
$305,190
Liabilities
$45,098

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • SIMON BRACKETT (PRESIDENT)
  • RICHIE SANDS (1ST VICE PRESIDENT)
  • TONY WOODRUFF (2ND VICE PRESIDENT)
  • AMIE KEMPPAINEN (PAST PRESIDENT)
  • JEFF FRISBY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JEFF FRISBY (EXECUTIVE DIRECTOR): $102,129 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote camaraderie, communication, etc. Among guard members for national security readiness and instill pride and fraternalism in the armed forces.

What it reported doing in 2020

Convention & member expenses

Operating model

Revenue model
Other-operating. 93% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 73% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 93
  • Accountability: 69
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.9%; rating input score 68
  • Program expense ratio: 69.1%; rating input score 69
  • 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: 100%; rating input score 100; 48th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 17th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.8%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 67.9% of revenue deployed · 69.1% of spending went to programs
  • Governance: 9 of 11 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $402K in reported program spending
  • Leadership: top reported pay $102K · 15 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2018 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.