MICHIGAN TOWNSHIPS ASSOCIATION

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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

1953

Legal Domicile

Principal Officer

CONNIE CARGILL

Phone

5173216467

Tax Period

2023-07-01 to 2024-06-30

MICHIGAN TOWNSHIPS ASSOCIATION, founded in 1953, is a community nonprofit that reported $5.3M in total revenue in fiscal year 2023. The organization ran a surplus of $803K, a strong 15% operating margin.

Mission

TO UNITE TOWNSHIP OFFICIALS THROUGHOUT THE STATE OF MICHIGAN FOR THE PURPOSE OF IMPROVING TOWNSHIP GOVERNMENT FOR THE BENEFIT OF THE CITIZENS OF MICHIGAN AS A WHOLE.

Program Service Accomplishments

Program 1

Expenses: $1,119,996 Revenue: $1,350,264

EDUCATION, STATE CONVENTIONS, AND PUBLICATIONS: MTA PROVIDES TOWNSHIP OFFICIALS WITH ACCURATE AND TIMELY INFORMATION TO BETTER UNDERSTAND THEIR STATUTORY DUTIES AND BECOME MORE KNOWLEDGEABLE ABOUT...

EDUCATION, STATE CONVENTIONS, AND PUBLICATIONS: MTA PROVIDES TOWNSHIP OFFICIALS WITH ACCURATE AND TIMELY INFORMATION TO BETTER UNDERSTAND THEIR STATUTORY DUTIES AND BECOME MORE KNOWLEDGEABLE ABOUT EFFECTIVE TOWNSHIP MANAGEMENT PRACTICES. IT ALSO PROVIDES EDUCATIONAL PROGRAMS FOR TOWNSHIP EMPLOYEES AND, TO A LIMITED EXTENT, OTHER AUDIENCES, TO AID IN THEIR UNDERSTANDING OF TOWNSHIP GOVERNMENT.

Program 2

Expenses: $2,150,920 Revenue: $3,441,552

MEMBER INFORMATION: MTA PROVIDES INFORMATION ON ALL FACETS OF TOWNSHIP OPERATIONS AND RESPONDS TO REQUESTS FOR INFORMATION FROM TOWNSHIP OFFICIALS BY MAKING AVAILABLE APPROPRIATE MATERIALS...

MEMBER INFORMATION: MTA PROVIDES INFORMATION ON ALL FACETS OF TOWNSHIP OPERATIONS AND RESPONDS TO REQUESTS FOR INFORMATION FROM TOWNSHIP OFFICIALS BY MAKING AVAILABLE APPROPRIATE MATERIALS, RESEARCHING QUESTIONS, SENDING WRITTEN LETTERS OR ANSWERING TELEPHONE QUERIES, AND MAKING PRESENTATIONS. MEMBER INFORMATION SERVES APPROXIMATELY 1,240 TOWNSHIPS AND APPROXIMATELY 6,500 OFFICIALS.

Program 3

Expenses: $680,231

LEGISLATIVE: MTA INITIATES AND MONITORS LEGISLATION THAT IS IN THE BEST INTEREST OF TOWNSHIPS AND FOLLOWS IT THROUGH THE LEGISLATIVE PROCESS. SERVES APPROXIMATELY 1,240 TOWNSHIPS AND APPROXIMATELY...

LEGISLATIVE: MTA INITIATES AND MONITORS LEGISLATION THAT IS IN THE BEST INTEREST OF TOWNSHIPS AND FOLLOWS IT THROUGH THE LEGISLATIVE PROCESS. SERVES APPROXIMATELY 1,240 TOWNSHIPS AND APPROXIMATELY 6,500 OFFICIALS.

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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 $0

Program Service Revenue $5,057,762

Investment Income $221,379

Other Revenue $8,699

TOTAL REVENUE $5,287,840

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,738,896

Fundraising Expenses $0

Program Expenses $3,951,147

Other Expenses $1,745,676

TOTAL EXPENSES $4,484,572

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,287,840	$4,987,958	+0.1%
Expenses	$4,484,572	$4,136,438	+0.1%
Net Income	$803,268	$851,520	-0.1%

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

$317,070

Total Directors

$32,572

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CONNIE CARGILL	PRESIDENT	1.00	Officer Director	$0	$2,301	$2,301
HAROLD KOVIAK	1ST VICE PRE	1.00	Officer Director	$640	$3,230	$3,870
KEVIN BEESON	2ND VICE PRE	1.00	Officer Director	$0	$0	$0
MALINDA COLE-CROCKER	TREASURER	1.00	Officer Director	$0	$1,469	$1,469
MARVIN RADTKE JR	SECRETARY	1.00	Officer Director	$0	$673	$673
PAULINE BENNETT	PAST PRESIDE	1.00	Officer Director	$21	$960	$981
WILLIAM DEATER	PAST PRESIDE	1.00	Officer Director	$0	$1,226	$1,226
PETER KLEIMAN	PAST PRESIDE	1.00	Officer Director	$97	$3,074	$3,171
JEFFREY SORENSEN	PAST PRESIDE	1.00	Officer Director	$260	$770	$1,030
KENNETH GAUTHIER ENDED	PAST PRESIDE	1.00	Officer Director	$50	$697	$747
MISTY FILSINGER	DIRECTOR	1.00	Director	$0	$0	$0
JAMES NANKERVIS	DIRECTOR	1.00	Director	$287	$2,743	$3,030
WARREN SUCHOVSKY	DIRECTOR	1.00	Director	$128	$2,000	$2,128
MARILYN STRICKLAND	DIRECTOR	1.00	Director	$372	$1,868	$2,240
SHARON SCHULTZ	DIRECTOR	1.00	Director	$0	$383	$383
KENNETH LOBERT	DIRECTOR	1.00	Director	$70	$670	$740
MATTHEW BEATTIE	DIRECTOR	1.00	Director	$230	$663	$893
KIMBERLY ANDERSON	DIRECTOR	1.00	Director	$180	$692	$872
JOAN DAVID	DIRECTOR	1.00	Director	$0	$0	$0
YULANDA BELLINGAR	DIRECTOR	1.00	Director	$320	$281	$601
GLENN ROWLEY	DIRECTOR	1.00	Director	$250	$601	$851
NANCY HECK	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER HODGES	DIRECTOR	1.00	Director	$0	$0	$0
JOANNE BOEHLER	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT LEWANDOWSKI	DIRECTOR	1.00	Director	$0	$546	$546
JAMES FREDERICK	DIRECTOR	1.00	Director	$0	$0	$0
KENNETH VERKEST	DIRECTOR	1.00	Director	$0	$199	$199
DONALD ROGERS	DIRECTOR	1.00	Director	$0	$669	$669
TOM HAWKINS	DIRECTOR	1.00	Director	$340	$492	$832
DIANA LOWE	DIRECTOR	1.00	Director	$270	$270	$540
MARY SEGALIN ENDED	DIRECTOR	1.00	Director	$0	$2,224	$2,224
GREG GOLEMBIEWSKI ENDED	DIRECTOR	1.00	Director	$0	$201	$201
BRET PADGETT ENDED	DIRECTOR	1.00	Director	$0	$75	$75
PATTI JO SCHAFER ENDED	DIRECTOR	1.00	Director	$0	$80	$80
CORNELIUS SHERIDAN	EXECUTIVE DI	39.00	Officer	$239,685	$61,917	$301,602
JUDITH ALLEN	DIR OF GOV R	40.00	Highest	$192,562	$37,872	$230,434
JULIE COOK	DIRECTOR OF	40.00	Highest	$137,515	$20,324	$157,839
JENNIFER FIEDLER	DIR OF COMMU	40.00	Highest	$137,490	$19,529	$157,019
CATHERINE MULLHAUPT	STAFF ATTORN	40.00	Highest	$131,490	$34,221	$165,711
SHELLEY CARDENAS	DIR OF EDUCA	40.00	Highest	$130,990	$28,578	$159,568

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	$5,287,840	$4,484,572	$11,563,179	$803,268
2023	$4,987,958	$4,136,438	$10,251,524	$851,520
2022	$4,347,332	$4,142,572	$8,385,951	$204,760
2021	$3,691,578	$3,428,591	$9,015,615	$262,987
2020	$3,543,661	$3,714,473	$8,273,110	$-170,812
2019	$3,988,629	$3,981,883	$8,660,675	$6,746