CHILD SAFE 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

2014

Legal Domicile

Principal Officer

LENORA HARDY-FOSTER

Phone

2485494339

Tax Period

2023-10-01 to 2024-09-30

CHILD SAFE MICHIGAN, founded in 2014, is a community nonprofit in the Human Services sector that reported $2.2M in total revenue in fiscal year 2023.

Mission

TO PROVIDE FOSTER CARE, ADOPTION AND MENTORING SERVICES TO ABUSED, NEGLECTED, AND AT-RISK CHILDREN. OUR FOCUSES ARE ADVOCACY, PREVENTION, TREATMENT, REUNIFICATION, PERMANENCY AND COMMUNITY OUTREACH.

Program Service Accomplishments

Program 1

Expenses: $2,269,468 Revenue: $1,476,192

CHILD WELFARE SERVICES: GUIDED BY THE BELIEF THAT EVERY CHILD DESERVES A SAFE, PERMANENT AND LOVING FAMILY WHERE THEY CAN GROW UP TO BE HAPPY AND PRODUCTIVE MEMBERS OF THEIR COMMUNITIES, CHILD SAFE PROVIDES FOSTER CARE AND ADOPTION FOR CHILDREN THROUGHOUT SOUTHEASTERN MICHIGAN. CHILD SAFE ALSO PROVIDES THE RESOURCES, TOOLS AND SUPPORT NECESSARY TO HELP FAMILIES STAY TOGETHER. OUR COUNSELORS AND THERAPISTS GO DIRECTLY INTO THE HOMES OF AT-RISK FAMILIES TO PROVIDE SUPPORT. IF FOSTER CARE BECOMES NECESSARY, WE WORK WITH THE BIOLOGICAL FAMILY TO STRENGTHEN THE FAMILY UNIT AND REDUCE BARRIERS WHICH ARE PREVENTING THE YOUTH FROM LIVING AT HOME. IN ADDITION, WE RECRUIT AND TRAIN FAMILIES TO PROVIDE LOVING AND SUPPORTIVE FOSTER HOMES TO CHILDREN WHO ARE SEPARATED FROM THEIR BIOLOGICAL PARENTS. IF A CHILD CANNOT SAFELY RETURN HOME, WE SEARCH FOR ALTERNATIVE PERMANENT PLACEMENTS THAT WILL ENSURE THE CHILD GROWS UP IN A PERMANENT, SAFE AND LOVING ENVIRONMENT. MENTORING AND OTHER WRAP AROUND SERVICES ARE PROVIDED TO FURTHER SUPPORT THE CHILDREN IN OUR CARE.

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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 $824,446

Program Service Revenue $1,476,192

Investment Income $0

Other Revenue $-117,549

TOTAL REVENUE $2,183,089

Expense Breakdown

Grants Paid $35,582

Salaries & Benefits $1,455,647

Fundraising Expenses $68,866

Program Expenses $2,269,468

Other Expenses $847,105

TOTAL EXPENSES $2,338,334

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,183,089	$2,027,222	+0.1%
Expenses	$2,338,334	$2,182,264	+0.1%
Net Income	$-155,245	$-155,042	+0.0%

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

Employees

N/A

Volunteers

730

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

$301,921

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEITH POMEROY	CHAIRMAN	1.00	Officer Director	$0	$0	$0
DEBORAH BAUGHMAN	VICE CHAIR	1.00	Officer Director	$0	$0	$0
LINDA MARSHALL	TREASURER	1.00	Officer Director	$0	$0	$0
JENNIFER JENNINGS	SECRETARY	1.00	Officer Director	$0	$0	$0
ASHLEY HUDSON	DIRECTOR (TERM 02/2024)	1.00	Director	$0	$0	$0
CARLY DIETZ	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTINE COLMAN	DIRECTOR (TERM 08/2024)	1.00	Director	$0	$0	$0
DAVID GROSSMAN	DIRECTOR	1.00	Director	$0	$0	$0
DEBBIE SANCHEZ	DIRECTOR	1.00	Director	$0	$0	$0
DEVON GOUGH	DIRECTOR (START 04/2024)	1.00	Director	$0	$0	$0
ELIZABETH CURNUTTE	DIRECTOR (TERM 07/2024)	1.00	Director	$0	$0	$0
JANELL MORCK	DIRECTOR	1.00	Director	$0	$0	$0
JIM WOLFE	DIRECTOR	1.00	Director	$0	$0	$0
JOSEPH SAKER	DIRECTOR	1.00	Director	$0	$0	$0
KEENIE FIEGER	DIRECTOR	1.00	Director	$0	$0	$0
LAMIJA GREBOVIC	DIRECTOR	1.00	Director	$0	$0	$0
LILA CHERRI	DIRECTOR	1.00	Director	$0	$0	$0
MARISSA RUBY	DIRECTOR (FROM 04/2024 - 09/2024)	1.00	Director	$0	$0	$0
MARY ALBERTSON	DIRECTOR	1.00	Director	$0	$0	$0
NICK COBURN	DIRECTOR	1.00	Director	$0	$0	$0
PATRICIA BEECHERL	DIRECTOR	1.00	Director	$0	$0	$0
PIERRE BOUTROS	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD NAJARIAN	DIRECTOR	1.00	Director	$0	$0	$0
WENDY SILVERMAN	DIRECTOR	1.00	Director	$0	$0	$0
LENORA HARDY-FOSTER	PRESIDENT & CEO	2.00	Officer	$0	$27,814	$301,921

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	$2,183,089	$2,338,334	$1,030,686	$-155,245
2023	$2,027,222	$2,182,264	$1,191,150	$-155,042
2022	$2,378,096	$2,038,275	$1,510,473	$339,821
2021	$1,979,643	$2,026,916	$1,244,409	$-47,273
2020	$1,800,490	$1,971,717	$1,494,627	$-171,227
2019	$2,305,125	$1,766,013	$1,127,561	$539,112
2018	$1,822,190	$1,668,799	$774,172	$153,391