Northern Michigan Children's Assessment Center
Nonprofit profile at a glance
- EIN
- 383923573
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-EZ 2015
- Location
- Roscommon, MI, USA
- Phone
- 9892757145
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public, Society Benefit N.E.C.
Reported finances
- Revenue
- $2,019,244
- Expenses
- $1,101,853
- Assets
- $1,830,583
- Liabilities
- $232,589
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- REBECCA YUNCKER (EXECUTIVE DI): $73,136 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the children's assessment center is to prevent and to educate the public on child abuse and neglect, as well as to reduce the trauma of child abuse and neglect by providing a timely, comprehensive and multidisciplinary response to allegations in a safe, agency-neutral, child focused setting.
What it reported doing in 2024
Provided victim advocate to meet with caregivers at the time of initial interview at the center and provided support, referrals, follow up services to families through the investigative process. Provided forensic interviewing services inconjunction with law enforcement and children's protective services. Provided therapy and counseling services to children who have been interviewed at the center.
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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 54
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 46.3%; rating input score 46
- Program expense ratio: 84.3%; rating input score 84
- 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: 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 45.4%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 1.66; rating input score 55; 55th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 54; 54th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 16.6% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 21.5% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 27.8% per year; rating input score 100; 92nd percentile among comparable filings
Details
- Where the money goes: 46.3% of revenue deployed · 84.3% of spending went to programs
- Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $929K in reported program spending
- Leadership: top reported pay $73K · 7 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 8 filing years from 2017 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 46/100.
- Review — Sustainability: Total-asset coverage ratio scored 55/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.
- Review — Sustainability: Liabilities to assets ratio scored 54/100.