South Dakota Golf Association Junior Golf Foundation

Nonprofit profile at a glance

EIN
460449824
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Sioux Falls, SD, USA
Phone
6053102931
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$846,356
Expenses
$577,701
Assets
$2,190,258
Liabilities
$4,291

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

Leadership & pay

17 people listed

Executive titles in this filing

  • DAVE AUSTAD (PRESIDENT)

Highest reported compensation

  • TOM JANSA (EX-OFFICIO): $114,221 total reported compensation
  • JULIETTE JANSA (EXECUTIVE DI): $101,908 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Carry out charitable & educational purposes of sdga

What it reported doing in 2024

Organization provides educational programs that build character, instill life-enhancing values and promote healthy choices that help young people become better citizens; fund portion of the sdga jr golf program; offer scholarships

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 66
  • Transparency & Controls: 82
  • Accountability: 69
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.1%; rating input score 61
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $11.75 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 68.9%; rating input score 69; 32nd percentile among comparable filings
  • 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: 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: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 3.79; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 18.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 11.4% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 61.1% of revenue deployed · 82.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $477K in reported program spending
  • Leadership: top reported pay $114K · 17 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 17/100.