Action for Betterment of Community

Nonprofit profile at a glance

EIN
311566039
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-EZ 2010, Form 990-T 2020, Form 990-N 2009
Location
Sturgis, SD, USA
Phone
6053472991
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Delinquency Prevention

Reported finances

Revenue
$2,465,593
Expenses
$2,103,416
Assets
$2,913,009
Liabilities
$357,766

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

Leadership & pay

13 people listed

Executive titles in this filing

  • KARA GRAVEMAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KARA GRAVEMAN (EXECUTIVE DIRECTOR): $141,060 total reported compensation
  • KATHY JENSEN (CHIEF FINANCE OFFICER): $140,520 total reported compensation

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

Overview

Mission

Community betterment through a strong and involved coalition where all have equal access to resources and opportunities resulting in the ability to achieve the highest quality of life.

What it reported doing in 2024

Hundreds of people with chemical dependancies were assisted this year with our counseling and residential programs.

Operating model

Revenue model
Earned-program. 79% 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 filed totals do not add up and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 82
  • Accountability: 91
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.1%; rating input score 71
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.7%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.38; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 13.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 18% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 15.8% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 23% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 71.1% of revenue deployed · 84.3% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $141K · 13 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.