Nehemiah Inc

Nonprofit profile at a glance

EIN
205731800
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Milwaukee, WI, USA
Phone
4144443179
Rating confidence
Limited
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$197,803
Expenses
$215,889
Assets
$787,615
Liabilities
$774,344

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

4 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist in the transformation of individuals in our community, that they may be liberated to fulfill their destiny.

What it reported doing in 2012

The Summer program(Summer Youth Learning Camp) is a city-wide summer learning camp for K5-6th graders. An emphasis is placed on reading & math first followed by holistic experiences including guest speakers, personal development activities, and field trips. As camp counselors, young people earn a wage, gain job experience and learn valuable leadership skills. Fifty Children particpate annually and 6-8 youth and college students have been employed as counselors.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 39
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -9.1%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 3.65; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.6% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -5.4% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $209K in reported program spending
  • Leadership: top reported pay $600 · 4 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.