Torch Lake Protection Alliance

Nonprofit profile at a glance

EIN
383383379
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Bellaire, MI, USA
Phone
5179278884
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Reported finances

Revenue
$263,751
Expenses
$294,866
Assets
$684,513
Liabilities
$450

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

Leadership & pay

13 people listed

Executive titles in this filing

  • DAN SAJKOWSKI (PRESIDENT)
  • DAVID MARTIN (VICE PRESIDENT)

People named in this filing

  • DAN SAJKOWSKI (PRESIDENT)
  • DAVID MARTIN (VICE PRESIDENT)
  • BRUCE HULTEEN (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

Protect the natural resources of torch lake and it's watershed.

What it reported doing in 2025

Provide education, newsletters and programs that will bring awareness of environmental issues in and around the lake.this includes access to an informational website. These educational programs and materials are provided to approximately 600 households around the lake.preserve the natural resources of torch lake through investigation and research on various environmental issues, including, but not limited to, erosion sites, changes in algae growth, septic system concerns, shoreline mngmt and water quality.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.6%; rating input score 91
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: $14.19 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

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: 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: 5 of 7 controls in place; rating input score 71
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 31.6% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 12.7% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 15.8% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 90.6% of revenue deployed · 80.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $238K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.