Heritage Hill Corporation

Nonprofit profile at a glance

EIN
391262825
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Green Bay, WI, USA
Phone
9204485150
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$839,031
Expenses
$891,055
Assets
$242,907
Liabilities
$79,719

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

Leadership & pay

18 people listed

Executive titles in this filing

  • DANIEL KATERS (PRESIDENT)
  • CLIFFORD WALL (VICE PRESIDENT)
  • MICHAEL TELZROW LEFT MARCH 2024 (FORMER EXECUTIVE DIRECTOR)
  • TED PHERNETTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHAEL TELZROW LEFT MARCH 2024 (FORMER EXECUTIVE DIRECTOR): $12,981 total reported compensation
  • TED PHERNETTON (EXECUTIVE DIRECTOR): $11,250 total reported compensation

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

Overview

Mission

Heritage hill is a living history museum devoted to the preservation of its buildings and artifacts and the interpretation of the history of northeast Wisconsin and its people. Our purpose is to provide an educational experience that encourages visitor awareness.

What it reported doing in 2024

Heritage hill corporation is committed to enriching the lives of visitors of all ages by nurturing a deeper understanding and appreciation of the history of northeastern Wisconsin and its people. History is brought to life for thousands of visitors annually through educational programs for school children, unique seasonal events and special activities for people of all ages.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 24
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 75
  • Program expense ratio: 68.9%; rating input score 69
  • Fundraising efficiency: $6.2 raised per $1 spent on fundraising; rating input score 23; 23rd 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: 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.2%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 2.7%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -6.9% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 68.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $614K in reported program spending
  • Leadership: top reported pay $13K · 18 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 23/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.