Onward Shay Boise Marathon Inc

Nonprofit profile at a glance

EIN
475315157
IRS 990 coverage
2016–2018
Forms available
Form 990 2018, Form 990-N 2015
Location
Boise, ID, USA
Phone
2083404837
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$99,666
Expenses
$125,793
Assets
$10,080
Liabilities
$6,036

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Keith Hughes (Executive Director)

Highest reported compensation

  • Keith Hughes (Executive Director): $37,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Onward Shay 5K, 10K, Half & Full Marathon is a nonprofit 501(c)(3) with 100% of our net proceeds committed to community service projects and charities. Our mission is to honor our dear friend, Shay Hirsch, and everything she stood for, through a fun-filled event that is dedicated to contributing to non-profit organizations. This Boston-qualifier, a Boise based 5K, 10K, half and full marathon, attracts thousands of runners from all over the world thanks to its fast, flat course, beautiful location, runner-friendly weather, and great cause.

What it reported doing in 2018

Boise Marathon - Race Marathon, Half Marathon, 10K and 5K. This is a Boston qualifying marathon, a unique course through downtown, the Northend and the greenbelt.

Operating model

Revenue model
Other-operating. 75% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% 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 the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 75
  • Accountability: 69
  • Sustainability: 21
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -26.2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 29.4%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -45.4% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -50.2% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 92.4% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $116K in reported program spending
  • Leadership: top reported pay $37K · 7 people listed
  • Consistency: 40 of 40 current checks pass
  • Schedules: 2 filed schedules · includes major donors
  • Filing history: 3 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.