Siouxland Senior Center

Nonprofit profile at a glance

EIN
420984100
IRS 990 coverage
2021–2023
Forms available
Form 990 2023, Form 990-T 2023
Location
Sioux City, IA, USA
Phone
7122551729
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$417,583
Expenses
$471,776
Assets
$2,748,392
Liabilities
$166,414

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • PAT TOMSCHA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • PAT TOMSCHA (EXECUTIVE DIRECTOR): $70,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enrich the quality of life and support independence and vitality for our members. This is done by meeting the social, recreational and educational needs of members, in an environment that is fun, safe, inclusive and courteous for all

What it reported doing in 2023

Provide recreational and other beneficial programs for members in the siouxland area

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 83
  • Accountability: 79
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.1%; rating input score 77
  • Program expense ratio: 67.1%; rating input score 67
  • Fundraising efficiency: $3.86 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 5.83; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 1.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 77.1% of revenue deployed · 67.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $317K in reported program spending
  • Leadership: top reported pay $70K · 11 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.