CHRIST CHILD SOCIETY OF NORTHERN MICHIGAN INC (EIN 383006148) - 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

1983

Legal Domicile

Principal Officer

Karen Smith

Phone

2315267271

Tax Period

2023-01-01 to 2023-12-31

CHRIST CHILD SOCIETY OF NORTHERN MICHIGAN INC, founded in 1983, is a small nonprofit in the Religion sector that reported $159K in total revenue in fiscal year 2023. Revenue fell 61% from the prior year — a significant decline worth monitoring. Expenses of $234K exceeded revenue, resulting in a 47% operating deficit.

Mission

The Society's mission is to serve the needs of infants and children of Northern Michigan without prejudice, through the personal service of its membership in the love of the Christ Child.

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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 $159,320

Program Service Revenue $0

Investment Income $130

Other Revenue $0

TOTAL REVENUE $159,450

Expense Breakdown

Grants Paid $198,123

Salaries & Benefits $0

Fundraising Expenses $2,949

Program Expenses $198,123

Other Expenses $35,633

TOTAL EXPENSES $233,756

Year-over-Year Comparison

	2023	2022	Change
Revenue	$159,450	$410,351	-0.6%
Expenses	$233,756	$262,202	-0.1%
Net Income	$-74,306	$148,149	-1.5%

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

100

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
Debbie Dicken	Trustee	2	Director	$0	$0	$0
Hellene Glaser	Trustee	5	Director	$0	$0	$0
Deb Nachtrab	Assistant Treasurer	30	Director	$0	$0	$0
Anne Kroha	Trustee	1	Director	$0	$0	$0
Ann Fertuck	Trustee	20	Director	$0	$0	$0
Valerie Wilson	Communications	3	Director	$0	$0	$0
Kathleen Davis	Trustee	2	Director	$0	$0	$0
Sandra Kraai	Corresponding Secretary	10	Director	$0	$0	$0
Trudy Day	Recording Secretary	2	Officer Director	$0	$0	$0
Dianne Creamer	President	30	Officer	$0	$0	$0
Karen Smith	Treasurer	20	Officer	$0	$0	$0
Kathy Schroeder	Past President	5	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
2024	No data	No data	No data	No data
2023	$159,450	$233,756	$787,109	$-74,306
2022	$410,351	$262,202	$806,096	$148,149
2021	$194,612	$178,925	$699,331	$15,687
2020	$201,501	$161,560	$615,718	$39,941

CHRIST CHILD SOCIETY OF NORTHERN MICHIGAN INC