GREAT LAKES ENVIRONMENTAL LAW CENTE

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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

2008

Legal Domicile

Principal Officer

BRIAN FOLEY

Phone

3138207797

Tax Period

2025-01-01 to 2025-12-31

GREAT LAKES ENVIRONMENTAL LAW CENTE, founded in 2008, is a small nonprofit in the Crime & Legal sector that reported $736K in total revenue in fiscal year 2025. Revenue surged 21% from the prior year, signaling strong growth momentum. The organization ran a surplus of $156K, a strong 21% operating margin.

Mission

TO ADDRESS A CRITICAL UNMET NEED IN MICHIGAN BY PROVIDING PUBLIC INTEREST LEGAL REPRESENTATION ON ENVIRONMENTAL ISSUES TO COMMUNITY ORGANIZATIONS, ENVIRONMENTAL GROUPS, GOVERNMENTS AND AGENCIES.

Program Service Accomplishments

Program 1

FOR OUR GRANT RELATED TO WATER QUALITY, WE CHALLENGED A NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM PERMIT ISSUED TO AN AQUALCULTURE FACILITY; ATTENDED CONFERENCES AND GAVE PRESENTATIONS ON...

FOR OUR GRANT RELATED TO WATER QUALITY, WE CHALLENGED A NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM PERMIT ISSUED TO AN AQUALCULTURE FACILITY; ATTENDED CONFERENCES AND GAVE PRESENTATIONS ON AQUACULTURE, STORMWATER MANAGEMENT, AND WATER RESOURCE PROTECTION; COMMENTED ON RULEMAKINGS AND PERMITS RELATED TO WATER QUALITY.

Program 2

FOR OUR GRANT RELATED TO AIR QUALITY AND PUBLIC HEALTH WORK, WE CHALLENGED A CLEAN AIR ACT PERMIT FOR A MAJOR SOURCE OF EMISSIONS; DEVELOPED A COMMUNITY EDUCATION PRESENTATION ON MICHIGAN'S PROCESS FOR REVISING ITS CLEAN AIR ACT-BASED STATE IMPLENTATION PLAN WITH REGARD TO SULFURE DIOXIDE AND OZONE NONATTAINMENT,

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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 (2025)

Revenue Breakdown

Contributions & Grants $597,646

Program Service Revenue $138,388

Investment Income $40

Other Revenue $0

TOTAL REVENUE $736,074

Expense Breakdown

Grants Paid $2,104

Salaries & Benefits $416,392

Fundraising Expenses $0

Program Expenses $520,749

Other Expenses $161,402

TOTAL EXPENSES $579,898

Year-over-Year Comparison

	2025	2024	Change
Revenue	$736,074	$607,205	+0.2%
Expenses	$579,898	$539,571	+0.1%
Net Income	$156,176	$67,634	+1.3%

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
ELIZABETH ARNKOFF	DIRECTOR	N/A	Director	$0	$0	$0
BRIAN FOLEY	PRESIDENT	N/A	Officer Director	$0	$0	$0
FRANCIS GRUNOW	DIRECTOR	N/A	Director	$0	$0	$0
ROBERT JOHNS	SECRETARY	N/A	Director	$0	$0	$0
MOZHGON RAJAEE	TREASURER	N/A	Director	$0	$0	$0
NICK SCHROECK	DIRECTOR	N/A	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
2025	$736,074	$579,898	$682,105	$156,176
2024	$607,205	$539,571	$526,032	$67,634
2023	$477,014	$466,016	$475,579	$10,998
2021	$319,563	$293,762	$350,950	$25,801
2020	$342,212	$267,918	$325,149	$74,294
2019	$276,495	$214,262	$250,855	$62,233
2018	$322,181	$184,376	$188,622	$137,805