MICHIGAN SOCIETY OF ARCHITECTS

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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

1928

Legal Domicile

Principal Officer

PAUL A HASELHUHN AIA

Phone

3139654100

Tax Period

2023-01-01 to 2023-12-31

MICHIGAN SOCIETY OF ARCHITECTS, founded in 1928, is a small nonprofit that reported $828K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $923K exceeded revenue, resulting in a 11% operating deficit.

Mission

TO DEVOTE ITSELF TO THE PROMOTION OF THE SCIENCE OF ARCHITECTURE AMONGST ITS MEMBERSHIP OR ELSEWHERE, AND TO FURTHER EDUCATE ITS MEMBERSHIP AND OTHER IN THE KNOWLEDGE OF THE SCIENCE OF ARCHITECTURE.

Program Service Accomplishments

Program 1

Expenses: $922,896

CONVENTIONS, CONFERENCES & MEETINGS MIDSUMMER CONFERENCE - PROGRAM DESIGNED TO CONTINUE THE EDUCATION OF ARCHITECTS. ARCHITECTS AND NON ARCHITECT PROFESSIONALS DISCUSS ISSUES THAT RELATE TO THE...

CONVENTIONS, CONFERENCES & MEETINGS MIDSUMMER CONFERENCE - PROGRAM DESIGNED TO CONTINUE THE EDUCATION OF ARCHITECTS. ARCHITECTS AND NON ARCHITECT PROFESSIONALS DISCUSS ISSUES THAT RELATE TO THE PROFESSION IN AN INFORMAL SETTING. ONE OF THE TWO ANNUAL BUSINESS MEETINGS OCCURS AT THIS FUNCTION. APPROXIMATELY 2,800 ANNOUNCEMENTS AND BROCHURES ARE DISTRIBUTED. 2023 ATTENDANCE WAS 320 ADULTS AND 80 CHILDREN. ANNUAL MEETING AND LEADERSHIP RETREAT - THE ANNUAL BUSINESS MEETING IS CONVENED TO ELECT NEW BOARD OF DIRECTORS AND DISCUSS OTHER ORGANIZATIONAL AND PROFESSIONAL MATTERS. APPROXIMATELY 1,900 NOTICES WERE SENT OUT AND APPROXIMATELY 35 MEMBERS PARTICIPATED IN THE 2023 MEETING. DESIGN RETREAT - PROGRAM DESIGNED TO CREATE A GATHERING OF YOUNG AND OLD PRACTITIONERS TO CONCENTRATE ON DESIGN IDEAS. THE RETREAT FEATURED APPROXIMATELY TEN PRESENTATIONS OF BUILT PROJECTS WHICH WERE DEVELOPED BY VARIETY OF ARCHITECTS. APPROXIMATELY 1,800 EMAIL ANNOUNCEMENTS WERE DISTRIBUTED. 2023 ATTENDANCE WAS 89 PROFESSIONALS AND GUESTS. HEALTH FACILITIES PLANNING SEMINAR - ANNUAL SEMINAR HELD TO PROVIDE ARCHITECTS, ENGINEERS, HEALTH CARE EXECUTIVES AND OTHER INTERESTED PROFESSIONALS WITH THE LATEST AVAILABLE INFORMATION TO ASSIST THEM IN PLANNING, DESIGNING, CONSTRUCTING AND MAINTAINING HEALTH FACILITIES. APPROXIMATELY 2,500 ANNOUNCEMENTS AND BROCHURES WERE DISTRIBUTED. THE 2023 SEMINAR FEATURED SEVERAL SPEAKERS AND WAS ATTENDED BY APPROXIMATELY 310 GUESTS. OTHER PROGRAMS INCLUDE EDUCATIONAL SEMINARS FOR PRACTICING ARCHITECTS AND STUDY PROGRAMS FOR EMERGING PROFESSIONALS WHO PLAN TO TAKE THE ARCHITECTURAL REGISTRATION EXAMINATION.

Program 2

AWARDS AND PROFESSIONAL RECOGNITIONHONOR AWARDS - PROGRAM TO HONOR INDIVIDUALS FOR THEIR CONTRIBUTIONS TO THE ARCHITECTURAL PROFESSION AND FIRMS FOR THEIR DESIGNS. APPROXIMATELY 2,000 ANNOUNCEMENTS WERE DISTRIBUTED AND THE ORGANIZATION RECEIVED 90 SUBMITTALS FOR AWARD CONSIDERATION. 2023 ATTENDANCE WAS APPROXIMATELY 125 PROFESSIONALS AND GUESTS.

Program 3

NEWSLETTERAIA MICHIGAN NEWSLETTER - ELECTRONICALLY PUBLISHED MONTHLY TO KEEP ARCHITECTS ABREAST OF CURRENT EVENTS AFFECTING THE PROFESSION. THE NEWSLETTER IS NOT PRINTED, BUT IS POSTED TO THE AIA...

NEWSLETTERAIA MICHIGAN NEWSLETTER - ELECTRONICALLY PUBLISHED MONTHLY TO KEEP ARCHITECTS ABREAST OF CURRENT EVENTS AFFECTING THE PROFESSION. THE NEWSLETTER IS NOT PRINTED, BUT IS POSTED TO THE AIA MICHIGAN WEBSITE AND IS AVAILABLE TO THE GENERAL PUBLIC. MONDAY MINUTES - ELECTRONICALLY PUBLISHED ON THE AIA MICHIGAN WEBSITE WEEKLY WITH ANNOUNCEMENTS AND UPDATES OF CURRENT EVENTS.

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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 $314,346

Program Service Revenue $496,922

Investment Income $15,604

Other Revenue $1,585

TOTAL REVENUE $828,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $237,147

Fundraising Expenses $0

Program Expenses $922,896

Other Expenses $685,749

TOTAL EXPENSES $922,896

Year-over-Year Comparison

	2023	2022	Change
Revenue	$828,457	$739,387	+0.1%
Expenses	$922,896	$780,905	+0.2%
Net Income	$-94,439	$-41,518	+1.3%

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

125

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

$116,275

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOM REDER AIA	SECRETARY	4.00	Officer Director	$0	$0	$0
PAUL HASHELHUHN AIA	PRESIDENT	4.00	Officer Director	$0	$0	$0
TODD DROUILLARD AIA	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
DAN PITERA AIA	TREASURER & EDUCATION DIRECTOR	4.00	Officer Director	$0	$0	$0
CINDY POZOLO FAIA	PAST PRESIDENT	2.00	Director	$0	$0	$0
PATTY BOYLE AIA	STRATEGIC COUNCIL	2.00	Director	$0	$0	$0
DORIAN MOORE FAIA	DIRECTOR - DETROIT	2.00	Director	$0	$0	$0
TRICIA BECK AIA	DIRECTOR - DETROIT	2.00	Director	$0	$0	$0
RONALD HENRY AIA NCARB	DIRECTOR - DETROIT	2.00	Director	$0	$0	$0
ERIC BILLER AIA	DIRECTOR - GR RAPIDS	2.00	Director	$0	$0	$0
G DAMIAN FARRELL FAIA LEED AP	DIRECTOR - HURON VALLEY	2.00	Director	$0	$0	$0
DAN LA PAN AIA	DIRECTOR - SAGINAW & UPPER PENINSULA	2.00	Director	$0	$0	$0
PETER SMITH AIA	DIRECTOR - UPR GR LK & NORTHERN MI	2.00	Director	$0	$0	$0
KIM MEHL HON AFF AIAMI	AFFILIATE DIRECTOR	2.00	Director	$0	$0	$0
JEREMY BERG AIA	DIRECTOR - SOUTHWEST MI	2.00	Director	$0	$0	$0
CATHY MOSLEY HON AFF AIAMI	EXECUTIVE DIRECTOR	2.00	Director	$116,275	$0	$116,275
NICOLE TISCHLER AIA	ASSOCIATE DIRECTOR	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
2024	No data	No data	No data	No data
2023	$828,457	$922,896	$330,727	$-94,439
2022	$739,387	$780,905	$364,530	$-41,518
2021	$702,777	$729,694	$476,456	$-26,917
2020	$541,077	$590,641	$444,327	$-49,564
2019	$812,261	$844,714	$574,964	$-32,453
2018	$767,094	$786,074	$580,534	$-18,980