South St Paul Open Inc

Nonprofit profile at a glance

EIN
260447493
IRS 990 coverage
2013–2022
Forms available
Form 990 2022, Form 990-EZ 2012
Location
West St Paul, MN, USA
Phone
6514509373
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$41,579
Expenses
$52,257
Assets
$401,403
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MARK DUFFY (PRESIDENT)

People named in this filing

  • MARK DUFFY (PRESIDENT)
  • ERICA DWELLE (SECRETARY)
  • SCOTT STENGEL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The south st paul open provides financial support for the children in our community through programs associated with the south st paul high school. These programs range from the arts to athletics providing opportunities for a wide range of students and children. The open also gives the members in our community and the program administrators a chance to work and socialize together for the betterment and enhancement of the students and programs in our community.

What it reported doing in 2022

We are able to provide funding for several activity and athletic programs. These funds provide for program enhancements, safety equipment additions, boys and girls athletic equipment, warmups, and winterwear.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 82
  • Accountability: 64
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.5%; rating input score 72
  • Program expense ratio: 57.7%; rating input score 58
  • Fundraising efficiency: $0.31 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 17th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.7%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 7.68; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 60th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 72.5% of revenue deployed · 57.7% of spending went to programs
  • Governance: 60 of 11 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2013 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.