Operation Able of Michigan Inc

Nonprofit profile at a glance

EIN
382861705
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Detroit, MI, USA
Phone
3138320922
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Employment Procurement Assistance

Official website

Reported finances

Revenue
$342,318
Expenses
$527,483
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JOSHUA SWANINGER (EX-OFFICIO - PRESIDENT)
  • MARY MCDOUGALL (EX-OFFICIO - EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOSHUA SWANINGER (EX-OFFICIO - PRESIDENT): $233,215 total reported compensation
  • MARY MCDOUGALL (EX-OFFICIO - EXECUTIVE DIRECTOR): $44,030 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide market responsive programs to meet the employment and financial stability needs of mature individuals and other special populations along their career paths, to promote lifelong learning among individuals, businesses and government and to assist the employer community in developing a competent workforce.

What it reported doing in 2019

Operation able of Michigan provides a variety of services to low and moderate income adults who are unemployed or underemployed. Using a model called center for working families, we provide workforce counseling (assessment, training, and placement services), financial coaching and workshops and wrap around services. The goal is long-term financial stability for the clients we serve and their families. Although we serve a broad base of clients, two of our special populations are mid-career and older adults and returning citizens. We serve about 400 clients per year.the organization ceased operations and terminated as of june 30, 2020.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 7
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.7%; rating input score 95
  • Program expense ratio: 61.4%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -54.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 9.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 19.1% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 94.7% of revenue deployed · 61.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $324K in reported program spending
  • Leadership: top reported pay $233K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2010 to 2019
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 6 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.