Aliive Roberts County Inc
Nonprofit profile at a glance
- EIN
- 274467170
- IRS 990 coverage
- 2011–2025
- Forms available
- Form 990 2025
- Location
- Sisseton, SD, USA
- Phone
- 6056983477
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Delinquency Prevention
Reported finances
- Revenue
- $330,515
- Expenses
- $0
- Assets
- $326,438
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Sara McGregor-Okroi (Executive Director)
Highest reported compensation
- Sara McGregor-Okroi (Executive Director): $162,190 total reported compensation
- Shauna Gardner (Prevention Coordinator): $34,112 total reported compensation
- Erin Kiyukanpi (Prevention Coordinator): $10,775 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Improve the quality of life for local residents by collaborating to reduce drug and alcohol use among youth and to address the other factors that threaten the health and safety of our communities
What it reported doing in 2025
Work with schools and communities to reduce drug and alcohol use among youth and to increase mental health promotion
Operating model
- Revenue model
- Grant-funded. 100% of the money available for current operations came from government grants.
- 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
MIXED - Most voting board members are independent and program spending has grown recently. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 49
- Accountability: 72
- Sustainability: 9
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.1%; rating input score 89
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 70%; rating input score 70; 0th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 21st 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: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: Limited
- Total-asset coverage ratio: Limited
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: 10.9% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 16.6% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 89.1% of revenue deployed
- Governance: 2 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $294K in reported program spending
- Leadership: top reported pay $162K · 4 people listed · 0 of 6 pay-setting controls reported
- Consistency: 26 of 41 current checks pass · 15 findings to review
- Schedules: 4 filed schedules · includes major donors and executive pay
- Filing history: 12 filing years from 2011 to 2025
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesManagement column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Series program expenses within total did not reconcile in the filed values.