MIDDLE MANAGEMENT ASSOCIATION

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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

1981

Legal Domicile

Principal Officer

MIKE ANDERSON

Phone

6512223811

Tax Period

2023-01-01 to 2023-12-31

MIDDLE MANAGEMENT ASSOCIATION, founded in 1981, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $1.2M left a modest 9% surplus.

Mission

UNION CONTRACT BARGAINING WITH THE STATE OF MINNESOTA, INCLUDING UNION GRIEVANCE SETTLEMENT, INFORMATION DISTRIBUTION AND MISCELLANEOUS MEMBERSHIP SERVICES.

Program Service Accomplishments

Program 1

Expenses: $894,423

UNION CONTRACT BARGAINING UNIT FOR MIDDLE MANAGEMENT EMPLOYEES WITH THE STATE OF MINNESOTA (EMPLOYER). UNION GREIVENCE SETTLEMENTS; INFORMATION DISTRIBUTION; AND MISCELLANEOUS MEMBERSHIP SERVICES.

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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 $0

Program Service Revenue $1,248,465

Investment Income $98,939

Other Revenue $0

TOTAL REVENUE $1,347,404

Expense Breakdown

Grants Paid $0

Salaries & Benefits $790,229

Fundraising Expenses $0

Program Expenses $894,423

Other Expenses $400,463

TOTAL EXPENSES $1,224,192

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,347,404	$1,110,380	+0.2%
Expenses	$1,224,192	$1,171,484	+0.0%
Net Income	$123,212	$-61,104	-3.0%

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

N/A

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

$185,428

Total Directors

$11,037

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY KLOOS	EXECUTIVE DI	40.00	Officer	$149,364	$0	$149,364
NICHOLAS WITTER	PRESIDENT	4.00	Officer	$11,610	$0	$11,610
JULIE RAMER	TREASURER	4.00	Officer	$7,945	$0	$7,945
JAMIE DEATLEY	SECRETARY	3.00	Officer	$6,482	$0	$6,482
MIKE ANDERSON	VICE PRESIDE	2.00	Officer	$5,857	$0	$5,857
JANE DAVISON	DIRECTOR	2.00	Director	$4,979	$0	$4,979
TOM OSTHOFF	VICE PRESIDE	2.00	Officer	$4,170	$0	$4,170
AMELIA FINK	DIRECTOR	2.00	Director	$3,838	$0	$3,838
SHELLY SIEGAL	DIRECTOR	1.00	Director	$1,179	$0	$1,179
PENNY ROSENTHAL	DIRECTOR	1.00	Director	$662	$0	$662
JAY MARUSKA	DIRECTOR	1.00	Director	$379	$0	$379
DANIAL BACKSEN	DIRECTOR	1.00	Director	$0	$0	$0
OLGA BATVINKA	DIRECTOR	1.00	Director	$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	$1,347,404	$1,224,192	$2,449,073	$123,212
2022	$1,110,380	$1,171,484	$2,322,945	$-61,104
2021	$1,336,699	$1,249,321	$2,377,760	$87,378
2020	$1,365,849	$990,919	$2,265,718	$374,930
2019	$1,339,042	$1,120,783	$1,863,082	$218,259
2018	$1,324,268	$1,100,718	$1,664,831	$223,550