Proact Inc
Nonprofit profile at a glance
- EIN
- 237239408
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Eagan, MN, USA
- Phone
- 6516860405
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Vocational Rehabilitation
Reported finances
- Revenue
- $13,537,504
- Expenses
- $12,034,768
- Assets
- $28,115,192
- Liabilities
- $1,059,838
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- JUDIE FOSTER-LUPKIN (PRESIDENT/CEO)
Highest reported compensation
- JUDIE FOSTER-LUPKIN (PRESIDENT/CEO): $222,440 total reported compensation
- JO ANN PEINE (HUMAN RESOURCES DIRECTOR): $157,777 total reported compensation
- MELISSA MUNCE (FINANCE DIRECTOR): $130,838 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide person-centered services that enhances the quality of life for people with disabilities in the areas of employment, life skills, and community inclusion.
What it reported doing in 2024
Providing services in day support, employment, and one-on-one support to individuals with disabilities between the ages of 14 and 80. Proact provides services in Minnesota at sites in eagan, redwing, shakopee and in hudson, Wisconsin. Proact operates under the person-centered thinking model, empowering participants in choice of service as they move through an array of goal driven services. Services are paid for by waiver and fee for service dollars (federal, state and counties) as well as grant funding. In 2025 supports were provided to 937 participants and provided 552,908 hours of services. Proact has 154 active employees as of july 2025. Proact is accredited through the commission of rehabilitation facilities (carf) and is licensed through the department of human services. Each month the proact post newsletter is published and sent to interested parties via email. The newsletters are also on our website proactinc.org.
Operating model
- Revenue model
- Earned-program. 92% of the money available for current operations came from fees and other program revenue.
- 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 69
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.5%; rating input score 73
- Program expense ratio: 86.3%; rating input score 86
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- 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: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 11.1%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 2.34; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 86; 86th percentile among comparable filings
- Officer compensation ratio: 4.2%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: -4% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: -0.8% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 5.8% per year; rating input score 100; 41st percentile among comparable filings
Details
- Where the money goes: 72.5% of revenue deployed · 86.3% of spending went to programs
- Governance: 10 of 10 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $10.4M in reported program spending
- Leadership: top reported pay $222K · 13 people listed · 3 of 6 pay-setting controls reported
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.