Northeast Michigan Center for Fine Arts Inc
Nonprofit profile at a glance
- EIN
- 371426898
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2013, Form 990-T 2024
- Location
- Alpena, MI, USA
- Phone
- 9893564877
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Art Museums
Reported finances
- Revenue
- $220,434
- Expenses
- $251,870
- Assets
- $284,578
- Liabilities
- $23,139
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- RICK HOUCHIN (PRESIDENT)
People named in this filing
- STEPHANIE GANDULLA (DIRECTOR)
- LYNNETTE GRZESKOWIAK (DIRECTOR)
- LINDSAY HIGGINS (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization promotes public awareness, education, & participation in the arts through the operation of a regional fine arts center.
What it reported doing in 2024
Educational opportunities / workshops - education of artists via workshops held by local and national artists.
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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 64
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.9%; rating input score 100
- Program expense ratio: 87.4%; rating input score 87
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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: -14.3%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 3.2% per year; rating input score 100; 46th percentile among comparable filings
- Revenue growth: 4.2% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 99.9% of revenue deployed · 87.4% of spending went to programs
- Governance: 12 of 12 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $220K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 18/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.