Gorilla Wrestling Club Inc

Nonprofit profile at a glance

EIN
364644140
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2011
Location
Bismarck, ND, USA
Phone
7012268044
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$420,116
Expenses
$315,862
Assets
$650,980
Liabilities
$24,036

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BRIAN FETTIG (President)
  • JUSTIN DECOTEAU (Vice President)

Highest reported compensation

  • BRIAN FETTIG (President): $25,000 total reported compensation
  • JUSTIN DECOTEAU (Vice President): $16,000 total reported compensation

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

Overview

Mission

Gorilla wrestling club, inc. Is a non-profit organization whose purpose is to provide and promote wrestling activities for boys and girls, preschool through high school.promote excellence in wrestling and positively influence the lives of kids, by developing a commitment to wrestling through a fun and affordable team-oriented experience at practices and competitions, emphasizing sportsmanship, teamwork, skill building, physical conditioning, goal setting, a competitive spirit, self-esteem, discipline, camaraderie through club participation and encourage family involvement, hard work and a winning attitude. Our goal is to help guide our athletes to handle lifes challenges.

What it reported doing in 2024

Promoted interest in the sport of wrestling among parents and the youth of North Dakota, and supervise, sponsor and financially assist a disciplined and competitive program of wrestling. We endeavor to develop in the members the ideals of good sportsmanship, honesty and respect for authority and to stress the concept of parents and children working and playing together in all club activities so that the family will be strengthened in the process.

Operating model

Revenue model
Other-operating. 78% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.3%; rating input score 72
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.8%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.06; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 13%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 55.5% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 21.5% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 27.9% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 72.3% of revenue deployed · 96.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $304K in reported program spending
  • Leadership: top reported pay $25K · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.