Sportsmens Club Sauk Rapids Inc

Nonprofit profile at a glance

EIN
411476679
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Sauk Rapids, MN, USA
Phone
3207617382
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Reported finances

Revenue
$20,789
Expenses
$10,967
Assets
$110,717
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Jeff Diehl (President)
  • Gordy Vierkant (Vice President)

Highest reported compensation

  • Jeff Diehl (President): $599 total reported compensation
  • Judd Machula (Secretary): $599 total reported compensation
  • Tom Machula (Treasurer): $599 total reported compensation

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

Overview

Mission

Presents ethical and promotional ways to improve recreational activities and outdoor opportunities for the surrounding communities.

What it reported doing in 2025

Maintaining land, real estate taxes, stewardship plan, various costs to run the organization.

Operating model

Revenue model
Other-operating. 91% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 86% 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 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: 54
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46%; rating input score 46
  • Program expense ratio: 83.6%; rating input score 84
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 47.2%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 10.1; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 46% of revenue deployed · 83.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9K in reported program spending
  • Leadership: top reported pay $599 · 9 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 46/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.