Iowa Association of Track Coaches

Nonprofit profile at a glance

EIN
301242644
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Iowa City, IA, USA
Phone
3196214121
Rating
56
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$239,883
Expenses
$249,356
Assets
$143,676
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Ben Duea (President)
  • Thomas G Trygstad (2nd V President)
  • Emy Williams (Vice President)
  • Abby Schmitz (1st V President)

Highest reported compensation

  • Mike Parker (Director): $4,250 total reported compensation
  • Ben Duea (President): $3,000 total reported compensation
  • Peggy McGuire (Treasurer): $2,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote Track & Field and Cross Country throughout the state of Iowa, both in the school setting and in the public eye. 2 - To provide a sounding board for new ideas and needed changes in our sport(s), and to work through proper channels to aid in the implementation of these ideas and changes. 3 - To promote a harmonious working relationship between: a. The coaches in all parts of the state and levels of competition. b. The administration in Iowa schools and their coaches. c. The IHSAA, the IGHSAU, the coaches and the cross country and track and field community in the state of Iowa. 4 - To provide services to the coaches and athletes in the state which bring an air of dignity to the sport. These include, but are not limited to: All-State Teams, Coach-of-the-Year Awards, Hall of Fame inductions, and 25-year coaching Awards. 5 - To encourage growth and development in all aspects of our sport(s) for all coaches and athletes. 6 - To provide current sources of information and clinics and

What it reported doing in 2025

Conduct track and field and cross country events for junior high school and high school athletes through out the state of Iowa and conduct coaching clinics for members.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 70
  • Accountability: 0
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 80.8%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 77.8%; rating input score 78; 0th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.9%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 17.6% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 80.8% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $198K in reported program spending
  • Leadership: top reported pay $4K · 7 people listed
  • Consistency: 14 of 16 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 8 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.