Hamilton Sundstran Association

Nonprofit profile at a glance

EIN
366639010
IRS 990 coverage
2010–2020
Forms available
Form 990 2020, Form 990-EZ 2016
Location
Loves Park, IL, USA
Phone
8152265295
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$60,121
Expenses
$42,756
Assets
$85,865
Liabilities
$141

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • NIKKIE GOODIN (President)
  • JOEL MOHNACKY (Vice President)

People named in this filing

  • NIKKIE GOODIN (President)
  • ANGELICA N GARZA (Secretary)
  • ROBERT DAVIDSON (Treasurer)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote employee morale

What it reported doing in 2020

Employee picnic expense-each summer the association has a picnic with rides, games and other entertainment for all members and their families.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 90% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 58
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -5.7% per year; rating input score 0; 49th percentile among comparable filings
  • Revenue growth: -4.5% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 90.3% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $39K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.