Logan James Herr Foundation Inc

Nonprofit profile at a glance

EIN
412043279
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020, Form 990-N 2019
Location
Madison, WI, USA
Phone
6087127600
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$880,397
Expenses
$849,363
Assets
$1,334,030
Liabilities
$127,595

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • ROSS BERNING (PRESIDENT)

Highest reported compensation

  • ANGELA WALLACE (EXECUTIVE DI): $110,759 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

With understanding and compassion we eliminate physical and social barriers for children with disabilities and their families. We build home modifications that provide accessibility, safety, and sensory support while building relationships among families we help and our community

What it reported doing in 2025

Logan's heart and smiles' home modification program is to eliminate accessibility, safety, and sensory barriers by building home modifications for children ages 21 and under, living in wi, with disabilities and special needs that allow the child and the caregiver(s) to function more efficiently within the home environment. Home modifications can include wheelchair ramps, grab bars, handrails, fencing, enlarged doorways, ot/pt therapy equipment installations, bathroom adaptations, custom beds, lift platforms, and other custom modifications.

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 most voting board members are independent. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 60.9%; rating input score 61
  • Fundraising efficiency: $9.9 raised per $1 spent on fundraising; rating input score 35; 35th 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; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.57; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 44.4% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 37.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 51.3% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 60.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $517K in reported program spending
  • Leadership: top reported pay $111K · 6 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.