Moose Foundation Inc

Nonprofit profile at a glance

EIN
363993733
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mooseheart, IL, USA
Phone
6308592000
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$21,158,854
Expenses
$6,043,938
Assets
$328,103,285
Liabilities
$127,641

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

Leadership & pay

8 people listed

Executive titles in this filing

  • GEORGE W MCCULLOUGH III (PRESIDENT/DIRECTOR)
  • JUDY DAVIS (VICE PRESIDENT/DIRECTOR)
  • SCOTT D HART (MOOSE INTERNATIONAL CEO)

Highest reported compensation

  • SCOTT D HART (MOOSE INTERNATIONAL CEO): $337,884 total reported compensation
  • JOSEPH R MECH END123124 (SECRETARY/TREASURER): $308,567 total reported compensation
  • KRISTIN PETERSON START 1125 (MOOSE INTERNATIONAL CFO): $142,370 total reported compensation

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

Overview

Mission

Moose foundation, inc. Operates exclusively to support the purposes and endeavors of mooseheart child city and school, inc., moosehaven, inc., and moose charities, inc.

What it reported doing in 2024

Support provided toward the operation and maintenance of a children's home known as mooseheart child city and school, inc. Mooseheart provides full care for children in need, including providing education, vocational training, home life, religious instruction, and social activities. Mooseheart also provides a wealth of support services and enrichment programs to help young people attain their highest level of self fulfillment. The approximate number of individuals served is 120.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 60
  • Accountability: 91
  • Sustainability: 95
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.3%; rating input score 57
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 71.4%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 54.29; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 79; 79th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 57.3% of revenue deployed · 95.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $5.7M in reported program spending
  • Leadership: top reported pay $338K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 6 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.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.