Iowa State Sheriffs' & Deputies' Association Institute Inc

Nonprofit profile at a glance

EIN
421349621
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Wellman, IA, USA
Phone
3196531641
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$520,380
Expenses
$436,045
Assets
$985,141
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • KEITH DAVIS (PRESIDENT)

Highest reported compensation

  • JARED SCHNEIDER (FINANCE DIR.): $19,350 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Underpriviledged children to camp & educate law enforcement personnel

What it reported doing in 2023

Underpriviledged children to ymca camp

Operating model

Revenue model
Membership-supported. 92% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55%; rating input score 55
  • Program expense ratio: 61.1%; rating input score 61
  • Fundraising efficiency: $3.78 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.1%; rating input score 93; 40th percentile among comparable filings
  • 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: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.2%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 7.8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 55% of revenue deployed · 61.1% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $266K in reported program spending
  • Leadership: top reported pay $19K · 12 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 7 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 55/100.