Northeastern Michigan Rehabilit- Ation and Opportunity Center Inc

Nonprofit profile at a glance

EIN
381867280
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Alpena, MI, USA
Phone
9893566141
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Vocational Rehabilitation

Official website

Reported finances

Revenue
$2,855,720
Expenses
$2,887,628
Assets
$4,359,377
Liabilities
$1,347,686

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

Leadership & pay

11 people listed

Executive titles in this filing

  • SCOTT MCCLINTIC (CEO)
  • KATHY HIMES (PRESIDENT)

Highest reported compensation

  • SCOTT MCCLINTIC (CEO): $120,648 total reported compensation

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

Overview

Mission

Nemroc, inc. Provides vocational, personal, and social development opportunities for individuals with significant disabilities to fully integrate them into their community.

What it reported doing in 2024

Nemroc inc. Contracts with north eastern Michigan community mental health, Michigan rehabilitation services, and Michigan offender success programs to provide support services for their clients. Clients supported by these contracts are provided an opportunity to earn wages and improve employment skills at community employer sites and at our community rehabilitation facilities.

Operating model

Revenue model
Earned-program. 88% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.6%; rating input score 94
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.1%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: -4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $121K · 11 people listed
  • Highest-paid contractors: 1 contractor listed · $151K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 to 2024
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.