Iowa Youth Athletic Foundation

Nonprofit profile at a glance

EIN
203611420
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Ames, IA, USA
Phone
5152322128
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Basketball

Official website

Reported finances

Revenue
$4,473,098
Expenses
$2,918,073
Assets
$34,855,734
Liabilities
$31,340,491

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

Leadership & pay

4 people listed

Executive titles in this filing

  • DICKSON D JENSEN (PRESIDENT, VP, SEC. & TREA)

Highest reported compensation

  • BLAKE Z JENSEN (DIRECTOR): $144,200 total reported compensation
  • DICKSON D JENSEN (PRESIDENT, VP, SEC. & TREA): $27,205 total reported compensation
  • LUANN C JENSEN (DIRECTOR): $21,777 total reported compensation

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

Overview

Mission

Running youth basketball programs.

What it reported doing in 2024

Youth basketball programs

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 99% 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 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: 70
  • Transparency & Controls: 87
  • Accountability: 16
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 90%; rating input score 90; 26th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 11.94; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.9; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 14.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 65.6% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $144K · 4 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 5 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.