MICHIGAN SCHOLASTIC CYCLING ASSOCIATION

EIN: 460750923 501(c)(3) Youth Development

Brighton, MI

Total Revenue
$327,699
Total Expenses
$250,721
Total Assets
$154,110
Net Assets
$143,082
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2010
Legal Domicile
MI
Principal Officer
Jodie Giles
Phone
2486713029
Tax Period
2023-01-01 to 2023-12-31

MICHIGAN SCHOLASTIC CYCLING ASSOCIATION, founded in 2010, is a small nonprofit in the Youth Development sector that reported $328K in total revenue in fiscal year 2023. Revenue surged 24% from the prior year, signaling strong growth momentum. The organization ran a surplus of $77K, a strong 23% operating margin.

Mission

The Michigan Scholastic Cycling Association (MiSCA) is a 501(c)(3) non-profit organization that empowers communities to develop and grow K-12 youth mountain biking programs across the state of Michigan. We instill confidence by promoting the values of an active lifestyle, healthy competition, and outdoor stewardship and adventure while building life-long friendships in an inclusive environment.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $83,022
Program Service Revenue $227,296
Investment Income $2,425
Other Revenue $14,956
TOTAL REVENUE $327,699

Expense Breakdown

Grants Paid $0
Salaries & Benefits $119,931
Fundraising Expenses $18,927
Program Expenses $223,815
Other Expenses $130,790
TOTAL EXPENSES $250,721

Year-over-Year Comparison

2023 2022 Change
Revenue $327,699 $263,679 +0.2%
Expenses $250,721 $247,526 +0.0%
Net Income $76,978 $16,153 +3.8%
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

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Governance

Voting Members
9
Independent Members
N/A
Employees
N/A
Volunteers
900

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
3
$0
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Jodie Giles President 4
Officer Director
$0 $0 $0
James Adams Treasurer 2
Officer Director
$0 $0 $0
Rachel Hill Secretary 2
Officer Director
$0 $0 $0
Lisa Loetzner Board Member 2
Director
$0 $0 $0
Jeff Weaver Board Member 2
Director
$0 $0 $0
Ernie Dell Board Member 2
Director
$0 $0 $0
Jim Davis Board Member 2
Director
$0 $0 $0
Mike Kearney Board Member 2
Director
$0 $0 $0
Tammy Muehlenz Board Member 2
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 $327,699 $250,721 $154,110 $76,978
2022 $263,679 $247,526 $66,104 $16,153
2021 $218,698 $220,205 $55,738 $-1,507
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