Fond Du Lac Area United Way Inc

Nonprofit profile at a glance

EIN
390806194
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Fond Du Lac, WI, USA
Phone
9209217010
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$601,928
Expenses
$519,611
Assets
$707,077
Liabilities
$46,623

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • AMBER KILAWEE (EXECUTIVE DIRECTOR)
  • KAY LUEPKE (VICE PRESIDENT)
  • BRIAN CARMODY (PRESIDENT)
  • REBECCA JOHNSON (PAST PRESIDENT)

Highest reported compensation

  • AMBER KILAWEE (EXECUTIVE DIRECTOR): $58,539 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To unite individuals and organizations in a collaborative cost-effective effort to meet the human service needs of the community

What it reported doing in 2023

Organization conducts community development activities and uses fundraising as a strategy for implementing community impact changes to assessed conditions. 224 volunteers contribute their time and talents to ensure continued success of the organization. 19 partnerships include: education, business and faith-based organizations.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 88
  • Accountability: 84
  • Sustainability: 58
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.3%; rating input score 61
  • Program expense ratio: 70.1%; rating input score 70
  • Fundraising efficiency: $5.58 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 91.6%; rating input score 92; 39th 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 61.3% of revenue deployed · 70.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $364K in reported program spending
  • Leadership: top reported pay $59K · 14 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 10 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 — Financial Efficiency: Fundraising efficiency scored 21/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.