Local 311 Charities Inc

Nonprofit profile at a glance

EIN
391933376
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Madison, WI, USA
Phone
6082572030
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Foundations

Official website

Reported finances

Revenue
$136,942
Expenses
$131,070
Assets
$67,998
Liabilities
$60,000

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KEVIN MCDONALD (PRESIDENT)
  • GRAHM YAHN (VICE PRESIDENT)

People named in this filing

  • WILLIAM BOONE (DIRECTOR)
  • KEVIN MCDONALD (PRESIDENT)
  • GRAHM YAHN (VICE PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of local 311 charities, inc. Is to support and uplift our community outside of responding to emergencies.

What it reported doing in 2024

Local 311 charities support the firefighters of dane county and local charities.building a stronger community: we believe that strong firefighters build strong communities. That's why we are actively involved in community outreach programs and support local initiatives through our charitable foundation.the mission of local 311 charities, inc. Is to support and uplift our community outside of responding to emergencies. Through financial support and the hands-on efforts of our members, local 311 charities we are able to partner with the communities we serve.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 71% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.1%; rating input score 68
  • Program expense ratio: 69.5%; rating input score 69
  • Fundraising efficiency: $4.05 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 68.6%; rating input score 69; 45th 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.3%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.88; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 14.9% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 68.1% of revenue deployed · 69.5% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $91K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 4 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.