NORTHERN MICHIGAN SUBSTANCE ABUSE … - Form 990 Financial Data

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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

1976

Legal Domicile

Principal Officer

SAMANTHA BOROWIAK

Phone

9897321791

Tax Period

2023-10-01 to 2024-09-30

NORTHERN MICHIGAN SUBSTANCE ABUSE SERVICES INC, founded in 1976, is a community nonprofit in the Mental Health sector that reported $2.1M in total revenue in fiscal year 2023. Revenue decreased 8% compared to the prior year. Expenses of $2.0M left a modest 6% surplus.

Mission

NORTHERN MICHIGAN SUBSTANCE ABUSE SERVICES ENHANCES QUALITY AND ACCESS OF BEHAVIORAL HEALTH PREVENTION, TREATMENT, AND RECOVERY SUPPORT SERVICES THROUGH ADVOCACY, INFRASTRUCTURE DEVELOPMENT AND DELIVERY OF EVIDENCE BASED QUALITY SERVICES. IT CURRENTLY ACHIEVES THIS MISSION BY OPERATING AN OUTPATIENT SUBSTANCE USE DISORDER TREATMENT PROGRAM THAT IS DESIGNATED BY THE FEDERAL GOVERNMENT AS AN OPIATE TREATMENT PROGRAM AND A PEER RECOVERY PROGRAM THAT PROVIDES PEER RECOVERY COACHING THROUGH VOLUNTEERS THAT SERVES ALL OF NORTHERN LOWER MICHIGAN.

Program Service Accomplishments

Program 1

Expenses: $1,632,277 Revenue: $1,397,284

PROVIDED OUTPATIENT SUBSTANCE USE TREATMENT SERVICES THAT SERVED 211 CLIENTS. 131 ASSESSMENTS CONDUCTED, 1121 HOURS OF INDIVIDUAL COUNSELING AND TREATMENT PLAN DEVELOPMENT, 2.75 HOURS OF CASE...

PROVIDED OUTPATIENT SUBSTANCE USE TREATMENT SERVICES THAT SERVED 211 CLIENTS. 131 ASSESSMENTS CONDUCTED, 1121 HOURS OF INDIVIDUAL COUNSELING AND TREATMENT PLAN DEVELOPMENT, 2.75 HOURS OF CASE MANAGEMENT SERVICES, 1511 PHYSICIAN EVALS, MED REVIEWS, EKG'S & PRIMARY CARE OFFICE VISITS, 1709 BUNDLED METHADONE WEEKLY SERVICES, AND 49,927 DOSES OF METHADONE DISPENSED.PROVIDED 10,423 OPIOID HEALTH HOME SERVICES WHICH INCLUDED CARE PLAN DEVELOPMENT AND CARE COORDINATION ACTIVITIES.

Program 2

Expenses: $190,299 Revenue: $326,616

PROVIDED 39 PEER RECOVERY PRESENTATIONS WITH 1,118 ATTENDEES AT THE PRESENTATIONS. PROVIDED 45 VIRTUALLY INSPIRED RECOVERY PRESENTATIONS WITH 239 INDIVIDUALS PARTICIPATING IN REAL-TIME OR VIEWING...

PROVIDED 39 PEER RECOVERY PRESENTATIONS WITH 1,118 ATTENDEES AT THE PRESENTATIONS. PROVIDED 45 VIRTUALLY INSPIRED RECOVERY PRESENTATIONS WITH 239 INDIVIDUALS PARTICIPATING IN REAL-TIME OR VIEWING RECORDING. PROVIDED 89 VIRTUAL RECOVERY HOURS WITH 189 ATTENDEES. TRAINED 105 NEW PEER RECOVERY COACHES AND AVERAGED 256 ACTIVE VOLUNTEERS WITH 116 REQUESTS FOR RECOVERY COACH ASSIGNMENTS. AN ADDITIONAL 13 TRAININGS WERE OFFERED TO THE PUBLIC AND TO PEER RECOVERY COACHES, WITH 215 PEOPLE ATTENDING.

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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 $352,919

Program Service Revenue $1,723,900

Investment Income $48,986

Other Revenue $5,377

TOTAL REVENUE $2,131,182

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,351,446

Fundraising Expenses $0

Program Expenses $1,822,576

Other Expenses $660,290

TOTAL EXPENSES $2,011,736

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,131,182	$2,317,281	-0.1%
Expenses	$2,011,736	$1,855,969	+0.1%
Net Income	$119,446	$461,312	-0.7%

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

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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

261

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

$226,109

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLES WELCH	CHAIRMAN	2.00	Officer Director	$0	$0	$0
RICHARD ENTZ	VICE CHAIRMAN	2.00	Officer Director	$0	$0	$0
ADAM LOOZE	SECRETARY/TREASURER	2.00	Officer Director	$0	$0	$0
MICHELLE STYMA	DIRECTOR	2.00	Director	$0	$0	$0
CARRINA SAMKOWIAK	DIRECTOR	2.00	Director	$0	$0	$0
SUE WINTER	EXECUTIVE DIRECTOR - THRU 4/26/24	40.00	Officer	$104,996	$21,427	$126,423
SUSAN WOJTKOWIAK	FINANCE DIRECTOR - THRU 2/2/24	40.00	Officer	$82,157	$6,573	$88,730
SAMANTHA BOROWIAK	EXECUTIVE DIRECTOR - AS OF 3/4/24	40.00	Officer	$0	$0	$0
CRYSTAL WEAVER	FINANCE DIRECTOR - AS OF 11/6/23	40.00	Officer	$9,329	$1,627	$10,956

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	$2,131,182	$2,011,736	$2,360,493	$119,446
2023	$2,317,281	$1,855,969	$2,254,735	$461,312
2022	$1,950,126	$1,794,273	$1,312,621	$155,853
2021	$2,124,448	$1,818,016	$1,254,585	$306,432
2020	$1,854,399	$1,749,397	$929,708	$105,002
2019	$1,683,521	$1,723,612	$791,555	$-40,091
2018	$1,673,803	$1,716,210	$822,236	$-42,407

NORTHERN MICHIGAN SUBSTANCE ABUSE SERVICES INC