Flocks Guardians Inc

Nonprofit profile at a glance

EIN
455494299
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Sparta, WI, USA
Phone
6084879263
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$1,438,249
Expenses
$1,569,876
Assets
$626,150
Liabilities
$179,473

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

Leadership & pay

5 people listed

Highest reported compensation

  • DOUGLAS FLOCK (DIRECTOR): $132,286 total reported compensation
  • KIMBERLY JOHNSON (DIRECTOR): $132,286 total reported compensation
  • RENEE QUILLMAN (BOARD MEMBER): $93,857 total reported compensation

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

Overview

Mission

Provide representative payee services, community skills training, mental health services, guardianship services for persons and estates to people with developmental or physical disabilities.

What it reported doing in 2025

Services provided through the comprehensive community services program include medication management, individual skill development and enhancement, wellness management and recovery services. For medical management services, clients receive support in taking their medications, increase understanding of the benefits of medication and monitor clients symptoms. For individual skill development and enhancement, clients receive training in communication, interpersonal skills, problem solving, decision making and other specific needs. For wellness management and recovery services, clients develop goals for recovery, manage mental health and or substance abuse issues.

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 84
  • Accountability: 21
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.3%; rating input score 93
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -9.2%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 22.8%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.3% of spending went to programs
  • Governance: 0 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $132K · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.