Moraine Park Foundation Inc

Nonprofit profile at a glance

EIN
510188166
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Fond Du Lac, WI, USA
Phone
9209243225
Rating
94
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,885,125
Expenses
$1,858,907
Assets
$6,175,751
Liabilities
$77,374

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

Leadership & pay

13 people listed

Executive titles in this filing

  • ERIC GURHOLT (PRESIDENT)
  • SANDY BRETH (VICE-PRESIDENT)
  • DANA BOURLAND (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DANA BOURLAND (EXECUTIVE DIRECTOR): $108,945 total reported compensation

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

Overview

Mission

The moraine park foundation was established in 1976 and partners with donors to make education affordable through scholarship assistance, to help student retention through emergency financial assistance, and to enhance learning experiences through academic program support. Students, in turn, fulfill the talent needs of businesses and industry in moraine park's district. Foundation partners include alumni, coprorations, foundations, community organizations, moraine park faculty and staff, and other friends of the college.

What it reported doing in 2024

In the 2024-25 academic year, moraine park foundation awarded $392,422 in students scholarships. These scholarships help make education affordable for students who may not otherwise afford college and also helps alleviate the burden of student loan debt.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.6%; rating input score 98
  • Program expense ratio: 97.2%; rating input score 97
  • Fundraising efficiency: $347.05 raised per $1 spent on fundraising; rating input score 95; 95th 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: 100%; rating input score 100; 76th 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.4%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 3.32; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 20.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 13.4% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 97.6% of revenue deployed · 97.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $109K · 13 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.