Sarpy County Safety Program Corporation

Nonprofit profile at a glance

EIN
470823690
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Springfield, NE, USA
Phone
4026501125
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Safety Education

Reported finances

Revenue
$633,585
Expenses
$567,647
Assets
$766,293
Liabilities
$567,647

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Jeffrey L Davis (President)

Highest reported compensation

  • Jackie Yost (Treasurer): $10,200 total reported compensation

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

Overview

Mission

Revenue is received from people taking an education traffic diversion program. This revenue is used to fund an alternative school; to pay for contracted teachers and all school expenses

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 16
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72%; rating input score 72
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.4%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.74; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 72% of revenue deployed · 80.4% of spending went to programs
  • Governance: 0 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $456K in reported program spending
  • Leadership: top reported pay $10K · 10 people listed
  • Consistency: 39 of 41 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.