Wisconsin Center for Gifted Learners Inc

Nonprofit profile at a glance

EIN
391619590
IRS 990-EZ coverage
2013–2019
Forms available
Form 990 2012, Form 990-EZ 2019
Location
Milwaukee, WI, USA
Phone
4143514441
Rating confidence
Limited
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$0
Expenses
$30,420
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Laura Weisman (Executive Director)
  • Rebecca Berger (Executive Director)

People named in this filing

  • Sherry Malmon (Chairman of the Board)
  • Christine Waldron (Treasurer)
  • Jacqueline English (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Wisconsin Center for Gifted Learners provided educational programs and guidance for gifted learners, their families and teachers to support the social cognitive and educational development of children who love to learn and whose exceptional intellectual abilities require special services. The Center has been winding down during 2019/2020 due to reduced enrollment, however, the Center remained available during 2019/2020 to support alumni needing education records and other support.

What it reported doing in 2019

The primary service of the Wisconsin Center for Gifted Learners had historically been to provide Saturday, after school and summer programs for gifted learners 2 1/2 through 12 years of age and peer mentoring programs the permit gifted students 11 through 16 years of age to assist teachers in Center activities and intelligence and personality assessments for children and their parents. This service was suspended in 2018 and the school was winding down providing educational records to alumni and teachers during 2019.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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: 47
  • Transparency & Controls: 82
  • Sustainability: 1
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 47.4%; rating input score 47

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 39.4%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -28.8% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -45.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -39.8% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 47.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $14K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2013 to 2019
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Growth: Asset growth scored 0/100.