Fond Du Lac Area Foundation

Nonprofit profile at a glance

EIN
510181570
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2022
Location
Fond Du Lac, WI, USA
Phone
9209212215
Rating
83
Verdict
STRONG
Rating confidence
Standard

Official website

Reported finances

Revenue
$6,110,236
Expenses
$4,103,893
Assets
$87,844,452
Liabilities
$9,594,402

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

Leadership & pay

12 people listed

Highest reported compensation

  • GREG GILES (EXECUTIVE DI): $186,840 total reported compensation

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

Overview

Mission

Creating a better community by promoting philanthropy, awarding effective grants, and providing leadership on important community issues today and forever.

What it reported doing in 2025

Grants are made to organizations that qualify under irc sec 501(c)(3). Scholarships are awarded to individuals in compliance with hr4-pension protection act of 2006.

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 92% of its reported program spending out as grants.
  • 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 72
  • Accountability: 100
  • Sustainability: 80
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.5%; rating input score 86
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: $16.78 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 26th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 88.2%; rating input score 88; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

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: NotApplicable
    • 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: 32.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 21.41; rating input score 95; 95th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 86.5% of revenue deployed · 86% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.5M in reported program spending
  • Leadership: top reported pay $187K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 66 filed money-flow records
  • Related organizations: 67 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.