MICHIGAN CHRISTMAS TREE ASSOCIATION (EIN 381964008) - 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

1974

Legal Domicile

Principal Officer

TONY STEFANI

Phone

8005898733

Tax Period

2025-01-01 to 2025-12-31

MICHIGAN CHRISTMAS TREE ASSOCIATION, founded in 1974, is a small nonprofit that reported $447K in total revenue in fiscal year 2025. Revenue surged 67% from the prior year, signaling strong growth momentum. Expenses of $387K left a modest 13% surplus.

Mission

PROVIDING RESEARCH AND EDUCATION TO ENHANCE MICHIGAN'S FARM GROWN CHRISTMAS TREE INDUSTRY

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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 (2025)

Revenue Breakdown

Contributions & Grants $157,643

Program Service Revenue $0

Investment Income $0

Other Revenue $289,088

TOTAL REVENUE $446,731

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $387,193

TOTAL EXPENSES $387,193

Year-over-Year Comparison

	2025	2024	Change
Revenue	$446,731	$267,864	+0.7%
Expenses	$387,193	$231,414	+0.7%
Net Income	$59,538	$36,450	+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

N/A

Volunteers

N/A

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
TONY STEFANI	PRESIDENT	5.00	Officer	$0	$0	$0
JESSICA KORSON	VICE PRESIDE	5.00	Officer	$0	$0	$0
BLAKE SHERBURNE	SECRETARY/TR	5.00	Officer	$0	$0	$0
SCOTT POWELL	DIRECTOR AT	5.00	Director	$0	$0	$0
KEVIN MOHRLAND	DIRECTOR AT	5.00	Director	$0	$0	$0
KYLE GETTY	DIRECTOR	5.00	Director	$0	$0	$0
TYLER KLUCK	DIRECTOR	5.00	Director	$0	$0	$0
KEN WAHMHOFF	DIRECTOR	5.00	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
2025	$446,731	$387,193	$244,714	$59,538
2024	$267,864	$231,414	$190,878	$36,450
2023	$294,111	$267,967	$151,738	$26,144
2022	$284,317	$258,003	$123,852	$26,314
2021	$212,187	$199,981	$94,500	$12,206
2020	$228,412	$222,925	$82,294	$5,487
2019	$202,618	$197,717	$76,807	$4,901

MICHIGAN CHRISTMAS TREE ASSOCIATION