UNITED WAY OF MANISTEE COUNTY

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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

1943

Legal Domicile

Principal Officer

AMY WOJCIECHOWSKI

Phone

2317232331

Tax Period

2024-04-01 to 2025-03-31

UNITED WAY OF MANISTEE COUNTY, founded in 1943, is a small nonprofit that reported $184K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year.

Mission

TO IMPROVE LIVES BY MOBILIZING THE CARING POWER OF MANISTEE COUNTY.

Program Service Accomplishments

Program 1

Expenses: $60,598

ALLOCATIONS TO VARIOUS NON-PROFIT ORGANIZATIONS IN THE MANISTEE COMMUNITY.

Program 2

Expenses: $22,982

2-1-1 PROGRAM - TO PROVIDE CITIZENS WITH INFORMATION ABOUT AND REFERRAL TO HUMAN SERVICES FOR EVERYDAY NEEDS AND IN TIMES OF CRISIS.

Program 3

Expenses: $5,000

THE HUMAN SERVICES COLLABORATIVE BODY IS DEDICATED TO IMPROVING THE QUALITY OF LIFE IN MANISTEE COUNTY BY MAXIMIZING COLLABORATION, MOBILIZING SUPPORT, AND PROVIDING LEADERSHIP IN IDENTIFYING...

THE HUMAN SERVICES COLLABORATIVE BODY IS DEDICATED TO IMPROVING THE QUALITY OF LIFE IN MANISTEE COUNTY BY MAXIMIZING COLLABORATION, MOBILIZING SUPPORT, AND PROVIDING LEADERSHIP IN IDENTIFYING COMMUNITY NEEDS.

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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 $134,124

Program Service Revenue $50,040

Investment Income $0

Other Revenue $63

TOTAL REVENUE $184,227

Expense Breakdown

Grants Paid $0

Salaries & Benefits $61,789

Fundraising Expenses $3,010

Program Expenses $88,580

Other Expenses $117,661

TOTAL EXPENSES $179,450

Year-over-Year Comparison

	2024	2023	Change
Revenue	$184,227	$225,479	-0.2%
Expenses	$179,450	$193,412	-0.1%
Net Income	$4,777	$32,067	-0.9%

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

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
COREY VAN FLEET	FORMER EXECUTIVE DIRECTOR	20.00		$38,500	$0	$38,500
BARB HEIDEL	DIRECTOR	1.00	Director	$0	$0	$0
DENISE PETERS	DIRECTOR	1.00	Director	$0	$0	$0
JEAN SHIVELY	DIRECTOR	1.00	Director	$0	$0	$0
KAREN GOODMAN	DIRECTOR	1.00	Director	$0	$0	$0
JULIE STEC	DIRECTOR	1.00	Director	$0	$0	$0
AL FRYE	DIRECTOR	1.00	Director	$0	$0	$0
LYNNE RUSSELL	EXECUTIVE DIRECTOR	1.00	Director	$0	$0	$0
SAMARA HAMILTON	DIRECTOR	1.00	Director	$0	$0	$0
JULIE CIRONE	DIRECTOR	1.00	Director	$0	$0	$0
GEORGE CULBERT	DIRECTOR	1.00	Director	$0	$0	$0
AMY WOJCIECHOWSKI	PRESIDENTCHAIR	1.00	Officer	$0	$0	$0
SARAH HOWARD	VICE-PRESIDENT	1.00	Officer	$0	$0	$0
DAVID OHLMAN	TREASURER	1.00	Officer	$0	$0	$0
SABRINA CERESIA	SECRETARY	1.00	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	$184,227	$179,450	$144,247	$4,777
2024	$225,479	$193,412	$143,356	$32,067
2023	$199,913	$218,362	$119,175	$-18,449
2022	$172,249	$248,924	$159,376	$-76,675
2021	$155,312	$231,418	$211,295	$-76,106