Castle on the Hill Association

Nonprofit profile at a glance

EIN
421060599
IRS 990-EZ coverage
2020–2024
Forms available
Form 990-EZ 2024
Location
Sioux City, IA, USA
Phone
7122580626
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$557
Expenses
$7,815
Assets
$24,450
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • SHIRLEY MCLEOD (PRESIDENT)

People named in this filing

  • SHIRLEY MCLEOD (PRESIDENT)
  • MICHAEL PROSSER (TREASURER)
  • DENNIS ARD (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Preservation of a certified historic structure and related high school alumni association; providing scholarships to qualified high school graduates seeking to continue their eduacational path.

What it reported doing in 2024

Serving as an alumni association for graduates of sioux city central high school including sponsoring various class reunions, maintaining memorabilia, operating a volunteer gift shop, and publishing a quarterly newsletter benefitting hundreds of alumni-the organization is winding down these activities due to the reduced number of castle alumni still surviving

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
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 - The filed numbers largely add up. A relatively small share of total spending goes to programs and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 82
  • Sustainability: 38
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.6%; rating input score 57
  • Program expense ratio: 4%; rating input score 4

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1,303.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 3.13; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 36.1% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -64.9% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -56.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 56.6% of revenue deployed · 4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $315 in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Program expense ratio scored 4/100.
  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.