United Cerebral Palsy of West Central Wisconsin Inc

Nonprofit profile at a glance

EIN
391204145
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Eau Claire, WI, USA
Phone
7158321782
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,894,624
Expenses
$1,930,361
Assets
$198,496
Liabilities
$97,756

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CHRIS MCHENRY (PRESIDENT)
  • TODD BREAKER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TODD BREAKER (EXECUTIVE DIRECTOR): $93,238 total reported compensation

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

Overview

Mission

Ucp of west central Wisconsin's mission is to advance the independence, productivity, and full citizenship of people with disabilities and those who struggle to gain access to appropriate means to live. We seek to actively partner with other stakeholders, sponsors, and families to support a broad range of community needs. We aim to provide the highest quality service possible to positively impact our community.

What it reported doing in 2024

United cerebral palsy of west central Wisconsin (ucp of wcw) offers professional service, care, and understanding to meet the needs of people of all ages with varying abilities. Ucp of wcw has been in existence since 1954, serving over 600 families annually. Our over all goal is to help create a life without limits for people with disabilities. Ucp of wcw provides supportive home care throughout our service area of 12 counties. 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
Earned-program. 99% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83%; rating input score 83
  • Program expense ratio: 81.4%; rating input score 81
  • 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.9%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 18.7% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 83% of revenue deployed · 81.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $93K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.