Society of Active Retirees

Nonprofit profile at a glance

EIN
320319717
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Farmington Hills, MI, USA
Phone
2486260296
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Senior Centers

Reported finances

Revenue
$274,293
Expenses
$206,353
Assets
$234,104
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Debra Yamstein (Executive Director)

Highest reported compensation

  • Debra Yamstein (Executive Director): $87,656 total reported compensation
  • Constance Bush (Program Assistant): $25,299 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Classes and Events for Seniors

What it reported doing in 2025

Fall Classes - Approximately 400 people - 53 in person or online classes on various topics.

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.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 86
  • Accountability: 23
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.7%; rating input score 14
  • Program expense ratio: 15.4%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.8%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 54.7%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 21.1% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 17.9% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 21.6% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 13.7% of revenue deployed · 15.4% of spending went to programs
  • Governance: 0 of 13 board members independent · 5 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $32K in reported program spending
  • Leadership: top reported pay $88K · 15 people listed
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 3/100.