Cap Services Inc
Nonprofit profile at a glance
- EIN
- 391080897
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2020
- Location
- Stevens Point, WI, USA
- Phone
- 7153437500
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Family Services
Reported finances
- Revenue
- $19,532,166
- Expenses
- $20,336,919
- Assets
- $49,076,313
- Liabilities
- $18,744,321
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- NICOLE HARRISON (PRESIDENT & CEO)
Highest reported compensation
- NICOLE HARRISON (PRESIDENT & CEO): $218,218 total reported compensation
- TERRY LEWIS-BIRKETT (CHIEF FINANCIAL OFFICER): $146,241 total reported compensation
- RICH RASMUSSEN (COO): $143,597 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Cap services, inc.'s mission is to transform people and communities to advance social and economic justice.
What it reported doing in 2024
Child educationcap services' early childhood development programs promote school readiness and provide quality education, disabilities, mental health, health, nutritional and family services to enrolled children and families. These comprehensive programs, head start, early head start, child care and four year old kindergarten, involve the family and community in which they live in the total development of the child. Head start and early head start programs serve income-eligible families with children ages zero-to-five and pregnant women. In the program year 2024-2025, cap early childhood development serviced 232 head start, 122 early head start, 105 child care and 97 four year old kindergarten children and their families. Program services are located in waupaca, waushara, marquette, and portage counties.
Operating model
- Revenue model
- Grant-funded. 67% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 89% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 94
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.8%; rating input score 96
- Program expense ratio: 91.1%; rating input score 91
- Fundraising efficiency: $218.74 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
- Governance controls: 9 of 9 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: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -4.1%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 2.41; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0.38; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
- Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
- Asset growth: 0% per year; rating input score 100; 10th percentile among comparable filings
Details
- Where the money goes: 95.8% of revenue deployed · 91.1% of spending went to programs
- Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
- Programs: 10 filed program accomplishments · $18.5M in reported program spending
- Leadership: top reported pay $218K · 27 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.8M reported
- Consistency: 34 of 34 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: 8 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.
- High — Sustainability: Operating margin scored 18/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.