East Madison Community Center Inc

Nonprofit profile at a glance

EIN
391941839
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Madison, WI, USA
Phone
6082490861
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$878,610
Expenses
$973,299
Assets
$2,249,576
Liabilities
$51,430

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

Leadership & pay

17 people listed

Executive titles in this filing

  • NERI HARIED (PRESIDENT)
  • TRACY LOMAX (VICE PRESIDENT)
  • TOM MOEN (FORMER EXECUTIVE DIRECTOR)
  • REGINA MCCONNELL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • REGINA MCCONNELL (EXECUTIVE DIRECTOR): $105,726 total reported compensation
  • TOM MOEN (FORMER EXECUTIVE DIRECTOR): $87,390 total reported compensation

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

Overview

Mission

The east madison community center has been established to promote educational, recreational and community activities for all citizens of its service area. Emcc strives to enhance the opportunities of as many individuals and groups as possible, with the assistance of public and private funds, and with the support of paid and volunteer staff.

What it reported doing in 2024

Children and youth programs provide out-of-school time year-round programming in a safe, supervised and structured setting. Children and youth can get homework/education support in learning center, access to a tutor and computer lab, social, emotional and wellness programs, field trips, fitness and nutrition education, snacks and a daily meal, cultural and art learning experiences, sports activities, seasonal events. A family and community engagement component is included. Volunteer opportunities for kids to become involved and to learn about a sense of community and a positive work ethic.

Operating model

Revenue model
Donor-supported. 73% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: $57.31 raised per $1 spent on fundraising; rating input score 80; 80th 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.8%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 2.31; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $886K in reported program spending
  • Leadership: top reported pay $106K · 17 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.