The Hundred Club of Detroit

Nonprofit profile at a glance

EIN
386094799
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Fenton, MI, USA
Phone
8102088922
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$339,782
Expenses
$323,778
Assets
$884,591
Liabilities
$1,829

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • AJ FISHER III (V. PRESIDENT)
  • WILLIAM M PACKER III (PRESIDENT)

People named in this filing

  • WAYNE E AVIS (DIRECTOR)
  • MARK BAUN (DIRECTOR)
  • GEORGE BLAHA (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Expenditures are made to spouses, children and dependents of the police and fire officers, sheriffs, deputies, federal marshals, agents and others, who, while in the employ of or acting as public safety officers for the city of detroit, or other municipal corporations and/or departments in the area of metropolitan detroit, or wherever employed by or acting for the Michigan state police, have lost their lives as a proximate result of action in the line of duty. In addition, expenditures are designed to facilitate and encourage efficient and dedicated performance by all such public safety officers from discretion of the board of directors. No part of the funds or property of the corporation shall inure directly or indirectly to or for the benefit of any member and no part of the activities of the corporation shall be to carry on propaganda or otherwise attempt to influence legislation.

What it reported doing in 2024

Provide financial assistance to public safety officers and their dependents and survivors in accordance with the organization's exempt purpose.

Operating model

Revenue model
Donor-supported. 94% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 70
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.7%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.73; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 79.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $257K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2019 to 2024
  • 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 7 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.