Friends of Wisconsin Camp Tapawingo Corporation
Nonprofit profile at a glance
- EIN
- 873408902
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025, Form 990-N 2021
- Location
- Mishicot, WI, USA
- Phone
- 9027552785
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Camps
Reported finances
- Revenue
- $167,715
- Expenses
- $153,725
- Assets
- $2,099,710
- Liabilities
- $124,389
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Heidi Belitz (President)
- Tanner Lallensack (Vice-President)
Highest reported compensation
- Alyssa Neff-Miller (Camp Director): $52,722 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
At Camp Tapawingo each visitor engages with nature to learn and grow, as an individual, a peer group, or a family group. Our priority is to offer low-cost camp programming to meet the needs of the community. Camp activities are on recurring schedules based on demand. All camps are open to youth, and some camps will engage family groups, or include adults depending upon the nature of the activity. The camps employ both volunteer and paid staff who have met requirements to work with youth, including background checks. For activities that require certified instructors, certificates are required for both volunteer and paid instructors. Youth camps include youth counselors. This is an opportunity for older youth to learn and exercise leadership, problem solving, communication and organization. The camp property is open for rental to other not-for-profit groups. Income from public and private rentals(e.g., family reunions, weddings) defrays cost of operations to keep fees low.
What it reported doing in 2025
Rental of camp facilities to other local 501(c)(3) and community organizations. Renters in 2025 included Patch of the Lakeshore Quilters (x2)25, Mishicot Schools (x2)110, Two Rivers School District 60, Valders School District 66, Boys and Girls Club of Manitowoc 50, Manitowoc Boy Scout Troop 905 (x2) 50, Falling Stars Childcare 40, Faith Church Mission Manitowoc 30, Alliance Church Two Rivers (x3)95, MKP Wisconsin 80, Manitowoc County 4H Association 60.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 56
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.8%; rating input score 82
- Program expense ratio: 88.6%; rating input score 89
- 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: 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- 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: 8.3%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 13.66; rating input score 92; 92nd percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 34.3%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 29.6% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: -89.4% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: 1.3% per year; rating input score 100; 27th percentile among comparable filings
Details
- Where the money goes: 81.8% of revenue deployed · 88.6% of spending went to programs
- Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $136K in reported program spending
- Leadership: top reported pay $53K · 10 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.