AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN (EIN 237243421) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1971

Legal Domicile

Principal Officer

LOREN KHOGALI

Phone

3135786800

Tax Period

2024-04-01 to 2025-03-31

AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN, founded in 1971, is a community nonprofit that reported $6.0M in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. Expenses of $5.4M left a modest 10% surplus.

Mission

TO PRESERVE, PROTECT, DEFEND, AND ADVANCE CIVIL LIBERTIES AND CIVIL RIGHTS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $5,093,333

Program Service Revenue $589,120

Investment Income $347,986

Other Revenue $4,102

TOTAL REVENUE $6,034,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,428,180

Fundraising Expenses $461,719

Program Expenses $4,008,301

Other Expenses $2,001,865

TOTAL EXPENSES $5,430,045

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,034,541	$4,672,714	+0.3%
Expenses	$5,430,045	$4,294,251	+0.3%
Net Income	$604,496	$378,463	+0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

125

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$381,389

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN TRIPLETT	PRESIDENT	0.50	Officer Director	$0	$0	$0
JOE MALCOUN	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
KATE PEW WOLTERS	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
MELISSA CRAGG	TREASURER	0.50	Officer Director	$0	$0	$0
MICHAEL NAUGHTON	SECRETARY	0.50	Officer Director	$0	$0	$0
DERRELL SLAUGHTER	NATIONAL BOARD REPRESENTATIVE	0.50	Officer Director	$0	$0	$0
KATHERINE HUMPHREY	AFFILIATE EQUITY OFFICER	0.50	Officer Director	$0	$0	$0
CARMEN GARCIA	DIRECTOR	0.50	Director	$0	$0	$0
DAVE GARCIA	DIRECTOR	0.50	Director	$0	$0	$0
DESSA COSMA	DIRECTOR	0.50	Director	$0	$0	$0
FREDA SAMPSON	DIRECTOR	0.50	Director	$0	$0	$0
JOHN SHEA	DIRECTOR	0.50	Director	$0	$0	$0
JOHNELL ALLEN-BEY	DIRECTOR	0.50	Director	$0	$0	$0
MEGAN NORRIS	DIRECTOR	0.50	Director	$0	$0	$0
MICHAEL CARTER	DIRECTOR	0.50	Director	$0	$0	$0
RANA ELMIR	DIRECTOR	0.50	Director	$0	$0	$0
SHELLEY PADNOS	DIRECTOR	0.50	Director	$0	$0	$0
LOREN KHOGALI	EXECUTIVE DIRECTOR	30.00	Officer	$201,050	$11,941	$212,991
WILLIAM GREENE	CHIEF OPERATING OFFICER	38.00	Officer	$149,954	$18,444	$168,398
DANIEL KOROBKIN	LEGAL DIRECTOR	38.00	Highest	$148,216	$5,954	$154,170
ANN MULLEN	COMMUNICATIONS DIRECTOR	30.00	Highest	$122,669	$7,960	$130,629
MIRIAM AUKERMAN	SENIOR STAFF ATTORNEY	38.00	Highest	$120,232	$7,456	$127,688
MERISSA KOVACH	POLITICAL DIRECTOR	2.00	Highest	$0	$5,292	$126,761
JAY KAPLAN	LGBTQ+ STAFF ATTORNEY	38.00	Highest	$106,881	$12,382	$119,263

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,034,541	$5,430,045	$13,074,580	$604,496
2024	$4,672,714	$4,294,251	$11,286,647	$378,463
2023	$4,070,986	$4,203,285	$11,069,445	$-132,299
2022	$4,413,671	$3,703,391	$10,765,805	$710,280
2021	$8,851,713	$8,517,638	$10,031,340	$334,075
2020	$4,797,139	$3,601,940	$8,871,336	$1,195,199
2019	$3,675,895	$4,788,420	$8,012,743	$-1,112,525

AMERICAN CIVIL LIBERTIES UNION FUND OF MICHIGAN