Fresh Start Learning
Nonprofit profile at a glance
- EIN
- 452674487
- IRS 990 coverage
- 2022–2024
- Forms available
- Form 990 2024, Form 990-EZ 2021
- Location
- Milwaukee, WI, USA
- Phone
- 4145442649
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Sexual Abuse, Prevention
Reported finances
- Revenue
- $248,341
- Expenses
- $216,072
- Assets
- $89,456
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Zoreedua Alayande (Board President)
- Nancy Yarbrough (Executive Director)
Highest reported compensation
- Nancy Yarbrough (Executive Director): $118,339 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
End Human Trafficking
What it reported doing in 2024
Sisters of Survival/Feet on the Street Programming and referrals to empower victims of Substance Abuse, Domestic Violence, Sexual Assault and Trafficking, served 192. Grant dollars applicable
Operating model
- Revenue model
- Donor-supported. 100% 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.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 90
- Accountability: 69
- Sustainability: 47
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87%; rating input score 87
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 13%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 54.8%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: 6.3% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 13.8% per year; rating input score 100; 80th percentile among comparable filings
- Asset growth: 49% per year; rating input score 100; 96th percentile among comparable filings
Details
- Where the money goes: 87% of revenue deployed · 100% of spending went to programs
- Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $216K in reported program spending
- Leadership: top reported pay $118K · 10 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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: Governance controls: 6 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Sustainability: Officer compensation ratio scored 3/100.