Black River Falls Area Foundation

Nonprofit profile at a glance

EIN
391563654
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Black River Falls, WI, USA
Phone
7152843113
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$686,917
Expenses
$758,404
Assets
$6,221,405
Liabilities
$438,325

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JULIE MURRAY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JULIE MURRAY (EXECUTIVE DIRECTOR): $21,576 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We address a broad range of community goals rather than focusing on one particular issue. In this way, we are able to meet the changing needs and provide support to what matters most to the people who live and work in the black river falls area.

What it reported doing in 2025

Foundation annual grants program: applications approved by the board of trustees and paid from earnings foundation has dedicated for this purpose to various applicant organizations that will benefit the black river falls area. Grantees must apply for grant during designated time period.grant program expenses also include grants made upon a qualified request from a fund donor. Requests accepted at anytime throughout the year. No application process necessary.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 89.5%; rating input score 89
  • Fundraising efficiency: $36.33 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 90.4%; rating input score 90; 43rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: -10.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 8.2; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 8.2% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 89.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $678K in reported program spending
  • Leadership: top reported pay $22K · 12 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 14 filed related-organization links
  • 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 — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.