Friends of Governor Dodge State Park

Nonprofit profile at a glance

EIN
391858402
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2013
Location
Dodgeville, WI, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$87,023
Expenses
$48,400
Assets
$136,461
Liabilities
$121

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

Leadership & pay

7 people listed

Executive titles in this filing

  • JEAN WARRIOR (PRESIDENT)
  • CHARLES FORREST (VICE PRESIDENT)

People named in this filing

  • PEGGY FORREST (DIRECTOR)
  • SANDY ROGERS (DIRECTOR)
  • SUE BRUNETT (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

See schedule o

What it reported doing in 2024

The friends have been fundraising to build a new equestrian campground for the park. Phase ii, which is the major portion of the campground, was completed in 2021 and occupancy occurred in 2022. These expenses include architect and engineering fees as well as construction expenses. Fundraising continues to occur for phase iii to build an open air shelter.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 70% for direct work, and 30% for grants.

The verdict

SUPPORTED - 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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 76
  • Accountability: 70
  • Sustainability: 63
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: $14.28 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 44.5%; rating input score 45; 44th 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; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 44.4%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -20.1% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -20.7% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -38.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 76.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $37K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 45/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.