The 501 Alliance

Nonprofit profile at a glance

EIN
237176487
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Farmington, MI, USA
Phone
8009689675
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,887,587
Expenses
$4,191,440
Assets
$47,362,248
Liabilities
$1,194,219

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

Leadership & pay

16 people listed

Executive titles in this filing

  • Gale Overstreet (President)
  • Bridgette Zappacosta (Vice President)

People named in this filing

  • Gale Overstreet (President)
  • Kimberly Westmoreland (Member)
  • Harry Pianko (Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Reduce the operating costs and mitigate risk for Michigan nonprofits, helping them turn their passion into action.

What it reported doing in 2025

Reimbursement to Unemployment Insurance Agency for unemployment compensation claims paid by the State to the separated employees of The 501 Alliance's member agencies, approximately 350 501(c)(3) charitable organizations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 89% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 94
  • Sustainability: 75
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.2%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 11.3; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: -5.3% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -8% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.8% of spending went to programs
  • Governance: 16 of 16 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Highest-paid contractors: 2 contractors listed · $486K reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.