Mooseheart Child City and School Inc

Nonprofit profile at a glance

EIN
363993735
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2024
Location
Mooseheart, IL, USA
Phone
6308592000
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$24,136,099
Expenses
$18,253,542
Assets
$24,610,230
Liabilities
$1,642,387

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

Leadership & pay

16 people listed

Executive titles in this filing

  • SCOTT D HART (DIRECTOR/MOOSE INTERNATIONAL CEO)
  • GARY URWILER (VP/EXECUTIVE DIRECTOR)

Highest reported compensation

  • SCOTT D HART (DIRECTOR/MOOSE INTERNATIONAL CEO): $337,884 total reported compensation
  • JOSEPH R MECH END 123124 (SECRETARY/TREASURER): $308,567 total reported compensation
  • GARY URWILER (VP/EXECUTIVE DIRECTOR): $173,095 total reported compensation

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

Overview

Mission

Operation and maintenance of a full-time, year-round charitable and residential school for children in need.

What it reported doing in 2024

Operation and maintenance of a full-time, year-round charitable and residential school for children in need. Mooseheart provides full care for children, 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 100.

Operating model

Revenue model
Affiliate-supported. 99% of the money available for current operations came from contributions from related organizations.
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.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 70
  • Accountability: 83
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.2%; rating input score 70
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 24.4%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 11th percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 9.1% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 70.2% of revenue deployed · 92.9% of spending went to programs
  • Governance: 7 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $17M in reported program spending
  • Leadership: top reported pay $338K · 16 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $120K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 4 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 — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.