AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN (EIN 381643182) - 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

1999

Legal Domicile

Principal Officer

LOREN KHOGALI

Phone

3135786800

Tax Period

2024-04-01 to 2025-03-31

AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN, founded in 1999, is a community nonprofit that reported $3.0M in total revenue in fiscal year 2024. Revenue surged 59% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.3M, a strong 42% operating margin.

Mission

THE ACLU OF MICHIGAN'S MISSION IS TO REALIZE THE PROMISE OF THE BILL OF RIGHTS FOR ALL AND EXPAND THE REACH OF ITS GUARANTEES TO NEW AREAS THROUGH ALL THE TOOLS AT OUR DISPOSAL: PUBLIC EDUCATION, ADVOCACY, ORGANIZING, AND LITIGATION.

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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 $2,825,838

Program Service Revenue $0

Investment Income $201,544

Other Revenue $9,910

TOTAL REVENUE $3,037,292

Expense Breakdown

Grants Paid $0

Salaries & Benefits $769,752

Fundraising Expenses $0

Program Expenses $1,564,392

Other Expenses $1,005,527

TOTAL EXPENSES $1,775,279

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,037,292	$1,908,099	+0.6%
Expenses	$1,775,279	$1,637,066	+0.1%
Net Income	$1,262,013	$271,033	+3.7%

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

700

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	10.00	Officer	$0	$11,941	$212,991
WILLIAM GREENE	CHIEF OPERATING OFFICER	2.00	Officer	$0	$18,444	$168,398
DANIEL KOROBKIN	LEGAL DIRECTOR	2.00	Highest	$0	$5,954	$154,170
ANN MULLEN	COMMUNICATIONS DIRECTOR	10.00	Highest	$0	$7,960	$130,629
MIRIAM AUKERMAN	SENIOR STAFF ATTORNEY	2.00	Highest	$0	$7,456	$127,688
MERISSA KOVACH	POLITICAL DIRECTOR	38.00	Highest	$121,469	$5,292	$126,761
JAY KAPLAN	LGBTQ+ STAFF ATTORNEY	2.00	Highest	$0	$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	$3,037,292	$1,775,279	$5,696,742	$1,262,013
2024	$1,908,099	$1,637,066	$4,697,600	$271,033
2023	$2,618,157	$3,321,301	$3,746,397	$-703,144
2022	$2,421,193	$2,268,411	$4,485,791	$152,782
2021	$2,185,545	$1,755,245	$4,363,480	$430,300
2020	$2,218,324	$1,540,414	$3,888,820	$677,910
2019	$2,337,820	$1,321,547	$3,166,891	$1,016,273

AMERICAN CIVIL LIBERTIES UNION OF MICHIGAN