Sheboygan Human Rights Association Inc

Nonprofit profile at a glance

EIN
391077483
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sheboygan, WI, USA
Phone
9204581154
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Official website

Reported finances

Revenue
$4,256,373
Expenses
$4,104,418
Assets
$1,781,249
Liabilities
$365,311

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

Leadership & pay

11 people listed

Executive titles in this filing

  • SCOTT ESSON (PRESIDENT)
  • ROBERT PAMENTER (VICE-PRESIDENT)
  • THERESA CHRISTEN-LIEBIG (EXECUTIVE DIRECTOR)

Highest reported compensation

  • THERESA CHRISTEN-LIEBIG (EXECUTIVE DIRECTOR): $123,428 total reported compensation

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

Overview

Mission

Sheboygan county head start/early head start is a federal & state funded preschool and family development program for families who are at or below the federal poverty guidelines. Growing generations childcare center provides enhanced child development and childcare services for local community families.

What it reported doing in 2024

The organization also operates a non-profit, licensed, educational childcare center called growing generations childcare. Growing generations provides curriculum based childcare services by planning each day to promote early childhood learning and development activities such as music, literacy, math, science, creative play. Daily planning also includes structured and unstructured physical activities that encourage positive social and emotional growth and development. Growing generations cares for children ages six weeks to 12 years and is located in the plymouth intergenerational center. Growing generations classrooms participate in intergenerational activities and programming with other nonprofit organizations in the building. Future plans are for growing generations and early head start to collaborate together to offer center-based services at st. Andrew preschool and development center in sheboygan.

Operating model

Revenue model
Grant-funded. 71% of the money available for current operations came from government grants.
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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.6%; rating input score 86
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: Limited

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: 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: 8 of 8 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: 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: 3.6%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 15.3% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 85.6% of revenue deployed · 88.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $3.6M in reported program spending
  • Leadership: top reported pay $123K · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 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.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.