Big Brothers Big Sisters of Fond Du Lac County Inc

Nonprofit profile at a glance

EIN
391330971
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Fond Du Lac, WI, USA
Phone
9209228200
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$641,706
Expenses
$606,811
Assets
$1,493,032
Liabilities
$758,670

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ALICIA HANS (PRESIDENT-EL)
  • MIKE ROSENAU (PRESIDENT)

Highest reported compensation

  • TAMMY YOUNG (EXECUTIVE DI): $81,067 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Create and support one-to-one mentoring relationships that ignite the power and promise of youth.

What it reported doing in 2024

Assisting young children through mentorship. In 2024 there were 324 children served, 119 matches of bigs & littles and 30 group mentoring. We find our community facing unprecedented problems. Growing up is a challenge for far too many children. As the nation's oldest and largest mentoring organization and the only evidence-based program of its kind, we have a critical role in helping our youth. Bbbs holds ourselves accountable for each child in our program achieving results in three outcome areas: (1) higher aspirations, greater confidence and better relationships, (2) avoidance of risky behaviors and (3) educational success. Locally, big brothers big sisters of fond du lac county has been assisting at risk children with social, emotional and character development through one-to-one mentoring relationships with caring adults since 1967. Our program increases a little's social and emotional well-being as well as their success at school. It also decreases their tendency to engage in risky behaviors. It is proven that children that have a mentor are: oless likely to begin using illegal drugs or alcohol oless likely to skip school or class and are more confident in their schoolwork performance oable to get along better with their families

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.7%; rating input score 55
  • Program expense ratio: 48%; rating input score 48
  • Fundraising efficiency: $2.48 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 54.7% of revenue deployed · 48% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $291K in reported program spending
  • Leadership: top reported pay $81K · 16 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.