Big Brothers Big Sisters of Manitowoc County Inc

Nonprofit profile at a glance

EIN
391196384
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Manitowoc, WI, USA
Phone
9206847445
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$244,655
Expenses
$183,538
Assets
$257,252
Liabilities
$6,222

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MIKE PETERSON (PRESIDENT)
  • CHRIS SCHNELL (VICE PRESIDENT)
  • HUNG NGUYEN THROUGH JULY '20 (EXECUTIVE DIRECTOR)

Highest reported compensation

  • HUNG NGUYEN THROUGH JULY '20 (EXECUTIVE DIRECTOR): $39,437 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide children facing adversity with strong, enduring, professionally supported one on one relationships that change their lives for the better, forever.

What it reported doing in 2020

To provide mentoring to children ages 6 to 18 with the vision that all children will achieve success in life. During 2020, there were 118 child and mentor matches in manitowoc county. Along with additional services offered to unmatched children.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
  • 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: 44
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 56
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.1%; rating input score 40
  • Program expense ratio: 53.4%; rating input score 53
  • Fundraising efficiency: $12.12 raised per $1 spent on fundraising; rating input score 39; 39th 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 25%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.4; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 21.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -6.5% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -3.4% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 40.1% of revenue deployed · 53.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $98K in reported program spending
  • Leadership: top reported pay $39K · 12 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Financial Efficiency: Program expense ratio scored 53/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.