The After 26 Project Inc

Nonprofit profile at a glance

EIN
261721400
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012, Form 990-N 2011
Location
Cadillac, MI, USA
Phone
2317754516
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$582,443
Expenses
$578,106
Assets
$238,803
Liabilities
$3,513

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID MACKEY (PRESIDENT)

People named in this filing

  • DAVID MACKEY (PRESIDENT)
  • KRISTI CARLSON (TREASURER)
  • MALORIE BOSSCHER (SECRETARY)

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

To open and operate a restaurant, gift shop, and training center dedicated to the employment of developmentally disabled and cognitively impaired adults in wexford, missaukee, and osceola counties.

What it reported doing in 2025

The after 26 projects is created and dedicated to employing those who are developmentally disabled with cognitive impairments and are 26 years of age or older. We offer employment opportunities to people who would not normally have the opportunity to experience the self-esteem of having a job and receiving a paycheck. As well as being involved in the community our purpose is to serve the community by employing those people who are developmentally disabled with cognitive impairments and are 26

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 95.9%; rating input score 96
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 95.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $554K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.