Odd Fellow and Rebekah Camp of Michigan (EIN 381391995) - Form 990 Financial Analysis & Trantor Score

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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

1955

Legal Domicile

Principal Officer

Judy Kowalski

Phone

2318982295

Tax Period

2024-09-01 to 2025-08-31

Odd Fellow and Rebekah Camp of Michigan, founded in 1955, is a small nonprofit that reported $152K in total revenue in fiscal year 2024. Expenses of $194K exceeded revenue, resulting in a 27% operating deficit.

Mission

To provide underprivileged, foster and other at-risk children with a rewarding and educational camping experience.

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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 (2024)

Revenue Breakdown

Contributions & Grants $85,708

Program Service Revenue $9,374

Investment Income $15,739

Other Revenue $41,461

TOTAL REVENUE $152,282

Expense Breakdown

Grants Paid $0

Salaries & Benefits $65,673

Fundraising Expenses $0

Program Expenses $111,359

Other Expenses $128,181

TOTAL EXPENSES $193,854

Year-over-Year Comparison

	2024	2023	Change
Revenue	$152,282	$154,267	0.0%
Expenses	$193,854	$194,805	0.0%
Net Income	$-41,572	$-40,538	+0.0%

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

N/A

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
Jim Coleman	Director	1.00	Director	$0	$0	$0
Sally Grubaugh	Secretary	3.00	Director	$0	$0	$0
Cathy Bachman	Director	2.00	Director	$0	$0	$0
Ken Borycz	Director	1.00	Director	$0	$0	$0
Judy Kowalski	Chair of the Board	20.00	Director	$0	$0	$0
Tina Smith	Director	1.00	Director	$0	$0	$0
Freeman Saumier	Director	4.00	Director	$0	$0	$0
Patty VanDoorne	CEO/Director	15.00	Officer Director	$0	$0	$0
Karen Dorman	Director	2.00	Director	$0	$0	$0
Canice Borycz	Director	2.00	Director	$0	$0	$0
Terry Messmer	CFO	15.00	Officer	$0	$0	$0
Robert Hey	Vice CEO	5.00	Officer	$0	$0	$0
Pam Adair	Corp. Secretary	1.00	Officer	$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	$152,282	$193,854	$2,575,519	$-41,572
2024	$154,267	$194,805	$2,617,091	$-40,538
2023	$139,140	$191,328	$2,657,649	$-52,188
2022	$334,280	$177,155	$2,710,053	$157,125
2021	$60,828	$105,490	$2,552,928	$-44,662
2019	$76,473	$111,612	$2,647,377	$-35,139
2018	$19,203	$77,376	$2,703,306	$-58,173
2017	$78,720	$122,881	$2,742,653	$-44,161

Odd Fellow and Rebekah Camp of Michigan