The Center For Local Government

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1990

Legal Domicile

Phone

5137417999

Tax Period

2025-01-01 to 2025-12-31

The Center For Local Government, founded in 1990, is a small nonprofit in the Community Improvement sector that reported $293K in total revenue in fiscal year 2025. Revenue decreased 16% compared to the prior year. Net assets of $615K represent 25 months of operating reserves.

Mission

Improve public service delivery of member jurisdictions.

Program Service Accomplishments

Program 1

Expenses: $277,185

Providing education and training programs,survey services, and other services to enable members to collaborate and improve service delivery.

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Trantor Score

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

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $250,831

Program Service Revenue $29,203

Investment Income $12,567

Other Revenue $0

TOTAL REVENUE $292,601

Expense Breakdown

Grants Paid $0

Salaries & Benefits $165,201

Fundraising Expenses $0

Program Expenses $277,185

Other Expenses $135,146

TOTAL EXPENSES $300,347

Year-over-Year Comparison

	2025	2024	Change
Revenue	$292,601	$348,921	-0.2%
Expenses	$300,347	$278,798	+0.1%
Net Income	$-7,746	$70,123	-1.1%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mike Thonnerieux	President	2.00	Officer Director	$0	$0	$0
Jim Lukas	Vice President	2.00	Officer Director	$0	$0	$0
Vicky Earhart	SecTreas	2.00	Officer Director	$0	$0	$0
Noah Powers	Board Member	2.00	Director	$0	$0	$0
John Lewis	Board Member	2.00	Director	$0	$0	$0

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	$292,601	$300,347	$622,267	$-7,746
2024	No data	No data	No data	No data
2023	$252,794	$263,101	$556,750	$-10,307
2022	$211,335	$242,191	$542,096	$-30,856
2021	$223,555	$220,935	$604,531	$2,620
2020	$216,012	$212,369	$582,653	$3,643
2019	$219,200	$208,723	$562,423	$10,477
2018	$219,050	$209,696	$527,576	$9,354