MICHIGAN DAIRYMENS MARKET PROGRAM

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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

1982

Legal Domicile

Principal Officer

THERESE TIERNEY

Phone

2484746672

Tax Period

2025-01-01 to 2025-12-31

MICHIGAN DAIRYMENS MARKET PROGRAM, founded in 1982, is a mid-sized nonprofit that reported $12.6M in total revenue in fiscal year 2025. Expenses of $12.0M left a modest 4% surplus.

Mission

THE MICHIGAN DAIRY MARKET PROGRAM (THE 'PROGRAM') IS A NOT-FOR-PROFIT ASSOCIATION THAT COLLECTS ASSESSMENTS FROM MILK PRODUCERS IN THE STATE OF MICHIGAN. THE PROGRAM PROMOTES THE SALE OF MILK AND MILK PRODUCTS AND INCREASES CONSUMER AWARENESS OF MILK PRODUCTS THROUGH PROMOTION, RESEARCH, AND NUTRITION EDUCATION.

Program Service Accomplishments

Program 1

AMERICAN DAIRY ASSOCIATION OF MICHIGAN- PROMOTION AND ADVERTISEMENT OF DAIRY PRODUCTS AND NUTRITION EDUCATION OF DAIRY PRODUCTS.

Program 2

DAIRY COUNCIL OF MICHIGAN- USE OF THE DAIRY COUNCIL OF MICHIGAN ACCOUNTS WERE SUSPENDED IN 2025, ALL PROGRAMS ROLL UP UNDER AMERICAN DIARY ASSOCIATION OF MICHIGAN.

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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 $0

Program Service Revenue $12,531,480

Investment Income $47,925

Other Revenue $0

TOTAL REVENUE $12,579,405

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $12,029,394

TOTAL EXPENSES $12,029,394

Year-over-Year Comparison

	2025	2024	Change
Revenue	$12,579,405	$12,161,409	+0.0%
Expenses	$12,029,394	$12,527,352	0.0%
Net Income	$550,011	$-365,943	-2.5%

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

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
JEREMY BEEBE	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
BJ EISENGA JR	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
CAROL CAMI MARZ-EVANS	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
ERIC FRAHM	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
JEFF HORNING	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
BRYAN HULL	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
AMY MARTIN	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
RENEE MCCAULEY	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
ERIC BLEICH	COMMITTEE MEMBER	0.20	Director	$0	$0	$0
DWIGHT NASH	SECRETARY	0.20	Officer Director	$0	$0	$0
BRIAN PRESTON	TREASURER	0.20	Officer Director	$0	$0	$0
CORBY WERTH	VICE CHAIR	0.20	Officer Director	$0	$0	$0
TIMOTHY HOOD	CHAIR	0.20	Officer Director	$0	$0	$0
THERESE TIERNEY	EXECUTIVE DIRECTOR	0.20	Officer	$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	$12,579,405	$12,029,394	$3,682,601	$550,011
2024	$12,161,409	$12,527,352	$3,132,590	$-365,943
2023	$12,005,776	$11,223,015	$3,498,533	$782,761
2022	$11,716,586	$12,036,049	$2,715,772	$-319,463
2021	$11,883,316	$12,031,200	$3,243,060	$-147,884
2020	$11,648,772	$11,519,805	$3,183,119	$128,967
2019	$11,365,675	$11,048,159	$3,054,152	$317,516
2018	$11,152,680	$11,243,045	$2,736,636	$-90,365