Oklahoma Square Dance Federation Inc

Nonprofit profile at a glance

EIN
736121209
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Weatherford, OK, USA
Phone
5808191284
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$58,353
Expenses
$83,613
Assets
$100,601
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BOB AND MELLISA THOMAS (PRESIDENT & PAST PRESIDENT)
  • MARY DALLEY (3RD VICE PRESIDENT)
  • AMIE POWER (2ND CO - VICE PRESIDENT)
  • NATHAN BULLER (2ND CO - VICE PRESIDENT)

People named in this filing

  • GENE MORTON (TREASURER)
  • DEAN AND ROSE LLOYD (FIRST VICE-PRESIDENTS)
  • BOB AND MELLISA THOMAS (PRESIDENT & PAST PRESIDENT)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is organized exclusively for charitable, religious, educational, or scientific purposes under section 501(c)(3) of the internal revenue code, or corresponding section of any federal tax code.

What it reported doing in 2024

In an effort to fulfill the osdf mission to educate and promote square and round dancing, osdf normally holds 1 annual festival in november each year and 1 roundup in march. During these events they provide educational instruction to promote and share ideas for growing this cultural event in the state of Oklahoma. They also hold board meetings during those times to discuss and conduct the business of osdf. They hold several dances and workshops that are open to the public. The volunteers pay their own expenses to attend all activities. In an effort to promote square dancing around the state and visit other clubs and districts the federation has a visit 9 program. When dancers visit the preselected dances they will purchase small dangles from each district. They then wear the dangles at other dances.

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 85% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 91
  • Accountability: 48
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.4%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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: 61%; rating input score 61; 21st percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • 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: -43.3%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -6.4% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 31st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.4% of spending went to programs
  • Governance: 50 of 82 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $81K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2017 to 2024
  • 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.