New Underwood Roping Club Inc

Nonprofit profile at a glance

EIN
363687405
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
New Underwood, SD, USA
Phone
6085753872
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$245,981
Expenses
$233,436
Assets
$172,846
Liabilities
$66

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Daene Boomsma (Vice President)
  • Bryce Chambliss (President)

People named in this filing

  • Justin Robertson (Director)
  • Monte Sandal (Director)
  • Mel Smith (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Promote Youth Rodeo

What it reported doing in 2025

2-day 4-H Rodeo in July Promoted 4-H Rodeo in the State of South Dakota

Operating model

Revenue model
Earned-program. 64% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 98% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 93
  • Accountability: 6
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 68.7%; rating input score 69
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 5.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 14.1% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 68.7% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $160K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.