Reflo INC FY2023 filing

Tax-deductible

Milwaukee, WI501(c)(3)EnvironmentEIN 46-2396466Revenue $1.1M in FY2023

On file with the IRSrefloh2o.com2403 E Belleview Pl, 53211-4108 · Milwaukee, WITax-exempt since Apr 2015Publicly supported charity — 170(b)(1)(A)(vi)

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Reflos mission is to catalyze sustainable water use, green infrastructure, and equitable water resource management that support triple-bottom-line outcomes that are grounded in strong partner relationships.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $104K a year · 13% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$83K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $390K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$385K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+49% vs prior year
Spent
$850K
To programs
71%
Net assets
$542K
By yearFY2020–FY2024
Revenue
$1.1M
FY2023▲ +49%
Tap a bar for its year
Revenue by fiscal year
FY2020$352K
FY2021$586K
FY2022$706K
FY2023$1.1M
FY2024$1.4M
Expenses
$850K
FY2023▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2020$335K
FY2021$485K
FY2022$684K
FY2023$850K
FY2024$1.2M
Net assets
$542K
FY2023▲ +60%
Tap a bar for its year
Net assets by fiscal year
FY2020$217K
FY2021$318K
FY2022$340K
FY2023$542K
FY2024$721K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $606K Management & general 22% · $185K Fundraising 7% · $60K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$82,780Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Justin Hegarty’s $87K as Executive Director is at the 17th percentile of top reported officer pay among 1851 $1–10M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Justin Hegarty$87,291$82,780—$75,680
Justin Hagerty——$79,767—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Reflo INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes sustainable water use, green infrastructure, and fair resource management through partnerships.

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Provided by the organization

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1 program · $606K · in their own filed words · FY2023
01

Reflo works with various Milwaukee area schools per year in an intensive collaborative process to design greener and healthier schoolyards that tailor needs of the school community

$606Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 13 grants · $315K · 2024–2024
True Skool INCWI · FY2024$30,612
Riveredge Nature Center INCWI · FY2024$25,000
Restoring LandsWI · FY2024$25,000
Nearby Nature MilwaukeeWI · FY2024$25,000
Urban Ecology Center INCWI · FY2024$24,810
Teens Grow Greens INCWI · FY2024$24,392
Cream City Conservation & Consulting LLCFY2024$22,658
National Audubon Society INCNY · FY2024$22,000
Milwaukee Public SchoolsFY2024$20,000
Groundwork Milwaukee INCWI · FY2024$20,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$581K
Gifts and grantsLn 1h$332K
Other incomeLn 4–11$141K
Money outPt IX
$850K
Ln 25
Programscol B$606K
Managementcol C$185K
Fundraisingcol D$60K
Owns and owesPt X
$542K
net assets · Ln 32
Cash and savingsLn 1–2$504K
Total assetsLn 16$927K
LiabilitiesLn 26$385K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$332K
Fees for servicesLn 2g$581K
Investment incomeLn 3$346
Other incomeLn 4–11$141K
Gains on assetsLn 7$0
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$504K
Cash and savings togetherLn 1–2$504K
Land, buildings, equipmentLn 10c$23K
Other assetsLn 15$35K
Total assetsLn 16$927K
LiabilitiesLn 26$385K
Net assetsLn 32$542K
OperationsPt I, VI
EmployeesI 59
VolunteersI 6230
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$129K$504K
Land, buildings, equipmentLn 10c$30K$23K
Total assetsLn 16$426K$927K
LiabilitiesLn 26$86K$385K
Net assetsLn 32$340K$542K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$471K$325K$109K$37K
Other employee benefitsLn 9$19K$13K$4K$1K
Payroll taxesLn 10$39K$27K$9K$3K
Professional fundraising feesLn 11e$0
Office expensesLn 13$38K$15K$17K$6K
OccupancyLn 16$53K$36K$12K$4K
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$15K$10K$3K$1K
Other expenses (24a–d)Ln 24$206K$169K$30K$7K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$850K$606K$185K$60K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.4M$1.2M$178K$721K 990 PDF
FY2023 Viewing $1.1M$850K$203K$542K 990 PDF
FY2022 $706K$684K$22K$340K 990 PDF
FY2021 $586K$485K$101K$318K 990 PDF
FY2020 $352K$335K$17K$217K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,053,203 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $221,028$331,548
I-9 Program service revenuePrior year $482,300$580,655
I-10 Investment incomePrior year $2,362$346
I-11 Other revenuePrior year $0$140,654
I-12 Total revenuePrior year $705,690$1,053,203
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $438,804$529,253
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $245,305$321,153
I-18 Total expensesPrior year $684,109$850,406
I-19 Revenue less expensesPrior year $21,581$202,797
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,053,203 across 7 lines filed
Lines not itemized here account for $721,309 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$331,548
VIII-1h Total contributions, gifts and grants$331,548
VIII-3 Investment income$346
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,053,203
Part IX · Statement of functional expenses $850,406 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $324,703 · Management $109,424 · Fundraising $36,847$470,974
IX-9 Other employee benefitsPrograms $13,176 · Management $4,440 · Fundraising $1,495$19,111
IX-10 Payroll taxesPrograms $27,004 · Management $9,100 · Fundraising $3,064$39,168
IX-11e Professional fundraising fees$0
IX-13 Office expensesPrograms $15,148 · Management $17,007 · Fundraising $5,727$37,882
IX-16 OccupancyPrograms $36,247 · Management $12,215 · Fundraising $4,113$52,575
IX-22 Depreciation, depletion and amortizationPrograms $9,906$9,906
IX-23 InsurancePrograms $10,004 · Management $3,371 · Fundraising $1,135$14,510
IX-24 Other expenses (24a–d)Programs $169,314 · Management $29,716 · Fundraising $7,250$206,280
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $605,502 · Management $185,273 · Fundraising $59,631$850,406
Part X · Balance sheet $927,206 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $129,195$504,450
X-3 Pledges and grants receivable$150,000
X-4 Accounts receivableStart of year $184,346$208,884
X-9 Prepaid expenses and deferred chargesStart of year $6,637$6,469
X-10c Land, buildings and equipment, netStart of year $30,036$22,729
X-15 Other assetsStart of year $75,342$34,674
X-16 Total assetsStart of year $425,556$927,206
X-17 Accounts payable and accrued expensesStart of year $86,036$13,911
X-25 Other liabilities$370,977
X-26 Total liabilitiesStart of year $86,036$384,888
X-27 Net assets without donor restrictionsStart of year $325,370$402,318
X-32 Total net assets or fund balancesStart of year $339,520$542,318
X-33 Total liabilities and net assetsStart of year $425,556$927,206
Part XI · Reconciliation of net assets $542,318 net assets at year end
XI-1 Total revenue$1,053,203
XI-2 Total expenses$850,406
XI-3 Revenue less expenses$202,797
XI-4 Net assets at start of year$339,520
XI-10 Net assets at end of year$542,318

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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