Northern Michigan Christian School Association
Nonprofit profile at a glance
- EIN
- 381398853
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Mc Bain, MI, USA
- Phone
- 2318252492
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Standard
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,560,067
- Expenses
- $2,635,585
- Assets
- $2,568,453
- Liabilities
- $697,838
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- TOD WINKLE (VICE PRESIDENT)
- TOM EBELS (PRESIDENT)
People named in this filing
- DAN VILLWOCK (TRUSTEE)
- SUE YOUNT (TRUSTEE)
- HEATHER MOOMEY (TRUSTEE)
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
Education of students
What it reported doing in 2024
Education of students - preschool through 12th grade. There were approximately 255 students enrolled in the 2023-24 school year.
Operating model
- Revenue model
- Earned-program. 65% 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 - 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 100
- Accountability: 70
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.9%; rating input score 81
- Program expense ratio: 78.5%; rating input score 79
- Fundraising efficiency: $9.66 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings
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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.9%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.97; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 25th percentile among comparable filings
- Revenue growth: 3.6% per year; rating input score 100; 31st percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: 80.9% of revenue deployed · 78.5% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $2.1M in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- 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.
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
- High — Sustainability: Operating margin scored 24/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.