COUNTY ROAD ASSOCIATION OF MICHIGAN

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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

1940

Legal Domicile

Principal Officer

DENISE DONOHUE

Phone

5174821189

Tax Period

2024-10-01 to 2025-09-30

COUNTY ROAD ASSOCIATION OF MICHIGAN, founded in 1940, is a community nonprofit that reported $2.3M in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $369K, a strong 16% operating margin.

Mission

TO HELP OUR MEMBERS PROMOTE AND MAINTAIN A SAFE, EFFICIENT COUNTY ROAD AND BRIDGE SYSTEM, INCLUDING STEWARDSHIP OF THE COUNTRY ROAD RIGHT-OF-WAY, IN RURAL AND URBAN MICHIGAN.

Program Service Accomplishments

Program 1

A CENTRAL BUREAU OF INFORMATION AND RESEARCH, CONSULTANT SERVICES AND ADVICE PERTINENT TO MATTERS OF MEMBERS' COMMON INTEREST WAS MAINTAINED EXCLUSIVELY FOR USE BY THE 83 MEMBER COUNTY ROAD AGENCIES.

Program 2

SEMINARS WERE HELD WHICH ALLOWED MEMBERS EXCLUSIVE OPPORTUNITY TO GATHER TOGETHER FOR THE EXCHANGE OF IDEAS AND TO GAIN KNOWLEDGE FROM SPEAKERS' PRESENTATIONS ON MATTERS AND TOPICS OF THEIR COMMON...

SEMINARS WERE HELD WHICH ALLOWED MEMBERS EXCLUSIVE OPPORTUNITY TO GATHER TOGETHER FOR THE EXCHANGE OF IDEAS AND TO GAIN KNOWLEDGE FROM SPEAKERS' PRESENTATIONS ON MATTERS AND TOPICS OF THEIR COMMON INTEREST.

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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 (2024)

Revenue Breakdown

Contributions & Grants $317,367

Program Service Revenue $1,831,736

Investment Income $63,034

Other Revenue $107,323

TOTAL REVENUE $2,319,460

Expense Breakdown

Grants Paid $0

Salaries & Benefits $950,635

Fundraising Expenses $0

Other Expenses $999,461

TOTAL EXPENSES $1,950,096

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,319,460	$1,969,923	+0.2%
Expenses	$1,950,096	$1,804,479	+0.1%
Net Income	$369,364	$165,444	+1.2%

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

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

$399,133

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOANNA JOHNSON	DIRECTOR (ENDED 10/24)	1.00	Director	$0	$0	$0
SCOTT MERILLAT	DIRECTOR	1.00	Director	$0	$0	$0
RANDY DELLAPASTA	DIRECTOR (ENDED 3/25)	1.00	Director	$0	$0	$0
DAVID PETTERSCH	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT L LINDBECK	DIRECTOR	1.00	Director	$0	$0	$0
DOUGLAS J MILLS	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA WILLIAMS	DIRECTOR	1.00	Director	$0	$0	$0
JERRY HEIM	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT W LAITINEN	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS G KOLAR	DIRECTOR	1.00	Director	$0	$0	$0
JOHN HUNT	DIRECTOR (ENDED 02/25)	1.00	Director	$0	$0	$0
LARRY W BROWN	DIRECTOR	1.00	Director	$0	$0	$0
TOM DONNELLON	DIRECTOR	1.00	Director	$0	$0	$0
DOUG STEFFEN	DIRECTOR	1.00	Director	$0	$0	$0
KIRK HARRIER	DIRECTOR	1.00	Director	$0	$0	$0
ERIC JOHNSTON	DIRECTOR	1.00	Director	$0	$0	$0
MARK CHRISTENSEN	PAST PRESIDENT (ENDED 3/25)	1.00	Officer Director	$0	$0	$0
BURT R THOMPSON	SECRETARY/ TREASURER	1.00	Officer Director	$0	$0	$0
GERALD J BYRNE	DIRECTOR/PRESIDENT	1.00	Officer Director	$0	$0	$0
DIRK HECKMAN	PRESIDENT/PAST PRESIDENT	1.00	Officer Director	$0	$0	$0
DENISE DONOHUE	CEO	40.00	Officer	$185,375	$63,944	$269,916
HANNA CHRISTENSEN	DIRECTOR OF FINANCE & ADMI	40.00	Officer	$97,635	$23,092	$129,217
EDIBERTO NOYOLA	CHIEF DEPUTY DIRECTOR	40.00	Highest	$171,408	$44,325	$222,875

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	$2,319,460	$1,950,096	$4,499,984	$369,364
2024	$1,969,923	$1,804,479	$3,040,347	$165,444
2023	$1,835,653	$1,574,578	$2,427,787	$261,075
2022	$1,757,588	$1,558,750	$2,365,081	$198,838
2021	$1,801,675	$1,360,528	$1,551,563	$441,147
2020	$1,591,632	$1,232,277	$1,075,433	$359,355
2019	$1,540,566	$1,344,721	$819,345	$195,845