Siouxland Youth Golf Association
Nonprofit profile at a glance
- EIN
- 465439327
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Sioux City, IA, USA
- Phone
- 7122121836
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $351,052
- Expenses
- $231,034
- Assets
- $166,392
- Liabilities
- $6,101
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- KEVIN MCCORMICK (EXECUTIVE DIRECTOR)
- PATRICK JENNINGS (PRESIDENT)
- KENT KOLBE (VICE PRESIDENT)
Highest reported compensation
- KEVIN MCCORMICK (EXECUTIVE DIRECTOR): $55,446 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To impact the lives of young people by providing educational programs that build character, instill life-enhancing values and promote healthy choices through the game of golf.
What it reported doing in 2024
The Siouxland Youth Golf Association provided mentoring to children ages 6-18 through the game of golf. Children representing all demographics in the Siouxland area were impacted by services during the summer, in school and in after school programming.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 71
- Accountability: 79
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 44.2%; rating input score 44
- Program expense ratio: 67.1%; rating input score 67
- Fundraising efficiency: $11.67 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 72.7%; rating input score 73; 0th 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: 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: 34.2%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.72; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 24%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 20.9% per year; rating input score 100; 85th percentile among comparable filings
- Revenue growth: 22.6% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 34.5% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 44.2% of revenue deployed · 67.1% of spending went to programs
- Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $155K in reported program spending
- Leadership: top reported pay $55K · 16 people listed
- Consistency: 19 of 22 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
- Review — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.