Head of the Lakes United Way

Nonprofit profile at a glance

EIN
410857077
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Duluth, MN, USA
Phone
2187264770
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$1,527,230
Expenses
$1,600,559
Assets
$8,784,558
Liabilities
$559,163

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

Leadership & pay

20 people listed

Executive titles in this filing

  • SARA NIEMI (PRESIDENT)

Highest reported compensation

  • KIMBERLY ULMER (FINANCE DIRECTOR): $80,238 total reported compensation
  • SARA NIEMI (PRESIDENT): $54,519 total reported compensation

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

Overview

Mission

Head of the lakes united way's (hluw) mission is to unite caring people and mobilize resources to empower individuals and strenghten communities.

What it reported doing in 2024

Programming and initiatives: (1) the volunteer center is a "one stop shop" for volunteer opportunities. (2) day of caring is a bi-annual community-wide volunteer and supply drive event connecting community members to projects with nonprofit partners. (3) the babysitting initiative provides free comprehensive babysitter training to 11-17-year-old youth. (4) stuff the bus collects school supplies and coordinates with local partners to distribute the supplies. (5) be on board is a training program that provides individuals with the tools they need to serve on a nonprofit board. (6) 211 is a free information and referral resource available 24 hours a day on a variety of topics.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 66% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 47
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.1%; rating input score 61
  • Program expense ratio: 57.4%; rating input score 57
  • Fundraising efficiency: $4.07 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

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: 100%; rating input score 100; 76th 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -6.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -3.8% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 61.1% of revenue deployed · 57.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $918K in reported program spending
  • Leadership: top reported pay $80K · 20 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 35 filed money-flow records
  • Related organizations: 34 filed related-organization links
  • 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 — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.