Christ Child Society of Northern Michigan Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Society's mission is to serve the needs of infants and children of Northern Michigan without prejudice, through the personal service of its membership in the love of the Christ Child.
- Income
- $137,739
- Spending
- $307,096
- Spent on programs
- 81%
- Reserves
- 14.7 months of spending
- Largest source of income
- donations and private grants, 88%
- Employees
- 0
- Volunteers
- 103
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 70 out of 100. Higher than 51% of charities in its peer group (religion, under $250k).
Reserves
35 of 35Spendable reserves would cover 14.7 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
0 of 15Spending exceeded income by 123% of income.
Income trend
0 of 15Income fell 70% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 96% of charities in its peer group (religion, under $250k).
Independent board
25 of 2512 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $78,004 spent. The Society's mission of assisting needy children is primarily fulfilled through projects of the volunteer membership including: backpacks for Head Start students ($17,550) for 322 children, Read to me, Blankets, Foster Care ($6,309), School Clothes for Back to School ($27,205) for 178 children, Diaper Pantry ($6,362) for 386 children and Community Outreach ($20,578) for 2559 children. We serviced a total of 5607 children with our various programs throughout the year.
- $57,763 spent. The Society provides funds for camperships, preschool scholarships, and other educational support. In 2025 the Society provided $57763 in Scholarships.
- $93,370 spent. The Third largest program is providing Layettes for 180 Families and Christmas family gifts and food certificates for 240 children.
- $18,000 spent. We donated to the Petoskey Public Schools for Book Vending Machines $8,000 and contributed to the NC Michigan Community Foundation for Scholarships $10,000.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.