NORTHERN MICHIGAN CHRISTIAN SCHOOL ASSOCIATION (EIN 381398853) - 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

1943

Legal Domicile

Principal Officer

TOD WINKLE

Tax Period

2023-07-01 to 2024-06-30

NORTHERN MICHIGAN CHRISTIAN SCHOOL ASSOCIATION, founded in 1943, is a community nonprofit in the Education sector that reported $2.7M in total revenue in fiscal year 2023. Revenue grew 17% year-over-year, indicating healthy expansion.

Mission

EDUCATION OF STUDENTS

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,059,183

Program Service Revenue $1,594,656

Investment Income $5,018

Other Revenue $0

TOTAL REVENUE $2,658,857

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,938,529

Fundraising Expenses $142,650

Program Expenses $2,256,211

Other Expenses $945,899

TOTAL EXPENSES $2,884,428

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,658,857	$2,265,948	+0.2%
Expenses	$2,884,428	$2,866,053	+0.0%
Net Income	$-225,571	$-600,105	-0.6%

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
TIM BAILEY	TRUSTEE	1.00	Director	$0	$0	$0
RICH SMALLEGAN	TRUSTEE	1.00	Director	$0	$0	$0
MARK HAAN	TRUSTEE	1.00	Director	$0	$0	$0
TRAVIS WINKLE	TRUSTEE	1.00	Director	$0	$0	$0
TYLER GERNAAT	TRUSTEE	1.00	Director	$0	$0	$0
DAN VILLWOCK	TRUSTEE	1.00	Director	$0	$0	$0
JODI BOSSCHER	TRUSTEE	1.00	Director	$0	$0	$0
TOD WINKLE	PRESIDENT	1.00	Officer	$0	$0	$0
TOM EBELS	VICE PRESIDENT	1.00	Officer	$0	$0	$0
DAN SHAARDA	SECRETARY	1.00	Officer	$0	$0	$0
SCOTT CURELL	SUPERINTENDENT	40.00	Key Emp	$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	No data	No data	No data	No data
2024	$2,658,857	$2,884,428	$2,849,099	$-225,571
2023	$2,265,948	$2,866,053	$2,844,902	$-600,105
2022	$2,729,102	$2,412,737	$3,584,509	$316,365
2021	$2,485,613	$2,136,009	$3,400,253	$349,604
2020	$2,607,138	$2,149,236	$2,965,745	$457,902
2019	$2,481,357	$2,191,659	$2,340,144	$289,698

NORTHERN MICHIGAN CHRISTIAN SCHOOL ASSOCIATION