Northwest Indiana Chapter of the Society for Human Resources Management

Nonprofit profile at a glance

EIN
311131098
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024
Location
Chesterton, IN, USA
Phone
2196176109
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$51,941
Expenses
$54,153
Assets
$41,755

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

Leadership & pay

11 people listed

Executive titles in this filing

  • HAYLEY MULLIGAN (PAST PRESIDENT)
  • SAMUAL ROGOWSKI (President)
  • TONI SPALARIAS (PRESIDENT ELECT)

People named in this filing

  • HAYLEY MULLIGAN (PAST PRESIDENT)
  • REX MUDGE (DIRECTOR AT LAR)
  • RISA KINNEY (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Education and networking opportunities for professional development for the human resource profession.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 82
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 67.4%; rating input score 67

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 20.5%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 0.4% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 67.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $37K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.