Good Will Farm Association Inc
Nonprofit profile at a glance
- EIN
- 381368336
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Houghton, MI, USA
- Phone
- 9064820520
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Development N.E.C.
Reported finances
- Revenue
- $3,382,158
- Expenses
- $2,621,489
- Assets
- $7,764,137
- Liabilities
- $302,712
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- BRAHM SEMLER-SMITH (PRESIDENT)
Highest reported compensation
- SARAH CODERE (EXECUTIVE DI): $125,825 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To support youth and families throughout the upper penninsula of Michigan by creating new life cycles and patterns that include hope, opportunity, success, health and happiness through various programs.
What it reported doing in 2024
Big brothers big sisters - this program inspires children to realize their full potential and build brighter futures by providing strong and enduring, professionally-supported, one-to-one mentoring relationships. It opens up new perspectives for children by offering friendship, guidance and opportunities with caring volunteers. Expenses: 240,248 families upward - this program is a prevention/early intervention approach focusing on families at risk of or experiencing trauma, particularly due to transgenerational cycles. The organization encourages families to identify, address and eliminate negative behaviors and disorders that are commonly repeated throughout a family line through epigenetics. Expenses: 68,659 in-home family services - the intensive casework/family services program is an in-home, family-focused service that gives the family an alternative to out-of-home placement. Expenses: 222,295 parenting for success - this program is a family-centered initiative designed to build nurturing parenting skills. Parent and child visits are supported by a visiting coach trained in the bavolek nurturing parenting program. Parenting support is provided in the family home before the child visit, during the visit, and after to ensure that the skill is learned and understood by the birth parent. Expenses: 148,515 post-adoption resource centers - the organization connects adoptive families to the services that can help ensure a successful and permanent placement for an adopted child. These centers provide resources, training, interventions, and support to help families stay together, build relationships, and make connections that last a lifetime expenses: 128,888 read to ride - the herman "winks" gundlach read to ride program is an annual summer event for children ages 6 to 14 encouraging youth to read during the summer. Through a drawing, the program awards 20 readers with a new quality mountain bike and helmet. A reader gets one chance in the drawing to win for each book read expenses: 13,039 expenses applicable to all programs: contribution to domestic organization - 1,000
Operating model
- Revenue model
- Grant-funded. 80% of the money available for current operations came from government grants.
- 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 74
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95%; rating input score 95
- Program expense ratio: 84.8%; rating input score 85
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 22.5%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 2.96; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 4.8%; rating input score 55; 55th percentile among comparable filings
Growth
- Program expense growth: 10.7% per year; rating input score 100; 66th percentile among comparable filings
- Revenue growth: 10.2% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 24th percentile among comparable filings
Details
- Where the money goes: 95% of revenue deployed · 84.8% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $2.2M in reported program spending
- Leadership: top reported pay $126K · 12 people listed
- Consistency: 36 of 36 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Review — Sustainability: Officer compensation ratio scored 55/100.