Central Junior Cycling Development Inc

Nonprofit profile at a glance

EIN: 464338743
IRS 990-EZ coverage: 2015–2022
Forms available: Form 990-EZ 2022
Location: Le Mars, IA, USA
Phone: 7126350542
Rating: 73
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Education N.E.C.

Reported finances

Revenue: $27,868
Expenses: $15,515
Assets: $21,114

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

BRIAN OLSEN (PRESIDENT)

People named in this filing

BRIAN OLSEN (PRESIDENT)
DALE HURT (VICE PRESIDE)
SHEILA ZOLLMAN (SECRETARY/TR)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To teach and promote safe bycycle activities to children that they can use over their lifetime.

What it reported doing in 2022

Taking kids to different cycling events to expose them to the disciplines of cycling.

Operating model

Revenue model: Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

Financial Efficiency: 72
Transparency & Controls: 82
Sustainability: 63
Growth: 20

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 55.8%; rating input score 56
Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

Operating margin: 44.3%; rating input score 88; 88th percentile among comparable filings
Total-asset coverage ratio: 1.36; rating input score 52; 52nd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -9.7% per year; rating input score 0; 30th percentile among comparable filings
Revenue growth: -9% per year; rating input score 0; 29th percentile among comparable filings
Asset growth: 11.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

Where the money goes: 55.8% of revenue deployed · 100% of spending went to programs
Governance: Filed governance answers
Accomplishments: 2 filed program accomplishments · $16K in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 6 of 6 current checks pass
Schedules: 2 filed schedules
Filing history: 8 filing years from 2015 to 2022
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

Review — Financial Efficiency: Mission deployment rate scored 56/100.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
Review — Sustainability: Total-asset coverage ratio scored 52/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.