Ogemaw Commission on Aging

Nonprofit profile at a glance

EIN
383381063
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
West Branch, MI, USA
Phone
9893453010
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$1,381,945
Expenses
$1,222,364
Assets
$1,649,882
Liabilities
$133,125

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

Leadership & pay

6 people listed

Highest reported compensation

  • CAROL GILLMAN (EXECUTIVE DI): $61,900 total reported compensation
  • RON QUACKENBUSH (CHAIRMAN): $550 total reported compensation
  • AMY BEACH (VP/SECRETARY): $530 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 ogemaw commission on aging is a non-sectarian, non-political organization for the purpose of providing services to the older citizens of the state of Michigan, within the county of ogemaw by: a. Providing leadership, consultation and assistance to interested groups or individuals, who foster the well being of our aging citizenry. B. Accumulating, tabulating and studying the factual data relating to aging citizens and their resources. C. Disseminating information concerning services and programs having to do with social, economic, health, nutrition and housing needs of older americans. D. Cooperating and planning with existing governmental and private agencies in order to develop and make available needed resources for older americans throughout ogemaw county. E. The ogemaw commission on aging is organized and operated exclusively for a charitable purpose for older americans.

What it reported doing in 2024

State in-home services-----------------------------(30 clients)- 77,044 homemaker and in-home waiver ----------------(41 client served)- 76,239 iii b personal care and in-home waver--------------(42 clients)- 51,265 state alternative care and in-home waiver----------(45 clients)- 20,402 escheat respite care ------------------------------( 5 clients)- 17,743 iii - national family caregiver repite ------------( 5 clients)- 17,598 state in-home personal care and waiver ------------( 4 clients)- 10,440 iii e - health resource center -----------------(30-40 clients)- 9,917 disease prevention, health promotion --------------(30 clients)- 3,041 elder abuse --------------------------------------(100 clients)- 580

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 - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 86
  • Accountability: 95
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.3%; rating input score 71
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 5.3%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 71.3% of revenue deployed · 80.6% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $985K in reported program spending
  • Leadership: top reported pay $62K · 6 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.