Shawano Area Matthew 25 Inc

Nonprofit profile at a glance

EIN
465493989
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2014
Location
Shawano, WI, USA
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Homeless Centers

Official website

Reported finances

Revenue
$449,596
Expenses
$283,727
Assets
$1,567,920
Liabilities
$4,498

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Kendra Brusewitz (EXECUTIVE DIRECTOR)
  • MAUREEN CULHANE (PRESIDENT)
  • MARK FULLER (VICE PRESIDENT)

Highest reported compensation

  • Kendra Brusewitz (EXECUTIVE DIRECTOR): $58,874 total reported compensation

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

Overview

Mission

We help those affected by poverty improve their circumstances and become self-sufficient. We operate a homeless shelter for overnight occupancy from 11/1 to 4/30 each year. Our community works together to meet the needs of those living in poverty and offers a structured opportunity to gain self-sufficiency, and to have a hope for a better future.

What it reported doing in 2024

Sam25 operates sams house emergency shelter open 11/1-4/30 each year. Sams house provides shelter, three meals and clothing to our guests. 1,557 nights of stay were provided to 82 people this past season. As a result of covid the shelter was not open everyday. Our resource center provided services to 371 clients. 4,671 meals were served by community members.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 83
  • Accountability: 79
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.3%; rating input score 48
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: $38.38 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.53; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 12.7% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 20.2% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 48.3% of revenue deployed · 70.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $201K in reported program spending
  • Leadership: top reported pay $59K · 8 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.