Superior Alliance for Independent Living
Nonprofit profile at a glance
- EIN
- 383363721
- IRS 990 coverage
- 2009–2023
- Forms available
- Form 990 2023
- Location
- Marquette, MI, USA
- Phone
- 9062285744
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Centers to Support the Independence of Specific Populations
Reported finances
- Revenue
- $1,994,360
- Expenses
- $1,766,480
- Assets
- $2,256,968
- Liabilities
- $911,584
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JUDY ROSEMERGY (PRESIDENT)
Highest reported compensation
- JULIE SHAW (EXECUTIVE DI): $81,966 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To assist individuals with disabilities and promote accessible upper peninsula communities for all.
What it reported doing in 2023
Community education/public information, collaboration/networking, outreach and systems advocacy: sail educated and collaborated with individuals with disabilities, family members and community members of the 15 counties of the u.p. About issues related to the disability movement. Services and supports that are available for the disability community are sometimes hard to find or understand. Sail staff spent time collaborating, educating, advocating, networking and providing information to the community during 19,277 hours in relation to accessibility, assistive technology, education, employment, health care, housing, recreation, ongoing community supports and resource development. Individual services: sail served persons with disabilities in the 15 counties of the u.p. With their individual independent living skills. Focused on person-centered planning, sail staff served 575 individuals with an independent living plan providing 2,523 individual services based on the specific needs and desires of the individuals. Information and referral: sail provided 1,132 individuals in the community with information and referral services in the following areas: education, accessibility, assistive technology, employment, relocation, housing, healthcare, transportation, recreation and ongoing community supports. This provided them with or guided them towards the appropriate resources for their inquiry.
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
STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.4%; rating input score 71
- Program expense ratio: 80.5%; rating input score 81
- Fundraising efficiency: $263.81 raised per $1 spent on fundraising; rating input score 94; 94th 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 11.4%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 1.28; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.4; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 4.6%; rating input score 54; 54th percentile among comparable filings
Growth
- Program expense growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 5.7% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 11.7% per year; rating input score 100; 63rd percentile among comparable filings
Details
- Where the money goes: 71.4% of revenue deployed · 80.5% of spending went to programs
- Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $82K · 11 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 8 filing years from 2009 to 2023
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: 3 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- Review — Sustainability: Officer compensation ratio scored 54/100.