United Cerebral Palsy of West Central

Nonprofit profile at a glance

EIN
396030380
IRS 990 coverage
2009–2011
Forms available
Form 990 2011
Location
Eau Claire, WI, USA
Phone
7158321782
Rating confidence
Limited
Sector
Birth Defects and Genetic Diseases

Official website

Reported finances

Revenue
$450,574
Expenses
$402,992
Assets
$200,055
Liabilities
$105,655

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

15 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ucp of west central Wisconsin's mission is to minimize the effects of cerebral palsy and to prevent its occurrence. Ucp offers support to both children and adults through a range of local services such as an evaluation and diagnostic clinic, counseling, assistance with living in the local community, free equipment lending centers, advocacy, public education, and information and referral.

What it reported doing in 2011

The organization offers support to persons in the way of evaluation and diagnostic clinic counseling, free equipment use, and public education and referral help. The organization also acts as the fiscal agent of funds to provide respite care funds to individuals suffering from cerebral palsy and other conditions.

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: 100
  • Accountability: 90
  • Sustainability: 46
  • 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; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 10.6%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.2% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 40th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $242K in reported program spending
  • Leadership: top reported pay $42K · 15 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2009 to 2011
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.