The Youth Target Foundation

Nonprofit profile at a glance

EIN
331206460
IRS 990 coverage
2013–2016
Forms available
Form 990 2016, Form 990-N 2012
Location
Northlake, TX, USA
Phone
9729004459
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$283,378
Expenses
$261,289
Assets
$216,979
Liabilities
$2,095

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • AMY ALMOND (PRESIDENT)
  • SHELLEE ENFINGER (CEO)

Highest reported compensation

  • SHELLEE ENFINGER (CEO): $40,475 total reported compensation
  • AMY ALMOND (PRESIDENT): $28,325 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The youth target foundation is a 501(c)(3) non-profit organization that promotes and protects the traditions of target sports. We train parents, coaches, mentors, volunteers and our youth to respect, conserve and love outdoor sports, while facilitating family bonds in a safe and educational environment. Ytf compiles and centralizes virtual access to calendars, educational elements, data and organizations pertaining to target sports revolutionizing the educational process for all levels. Ytf provides scholarships, programs and funding while integrating these sports into communities and schools.

What it reported doing in 2016

Building high school clay target teams in Texas and stability leadership programs, Educational programs for outdoor clay target program for youth development, coaches and teams for youth leadership program curriculum.

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 93% 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 49
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.2%; rating input score 30
  • Program expense ratio: 32.7%; rating input score 33
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th 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: 66.7%; rating input score 67; 16th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.8%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 26.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -61% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -42.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -32.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 30.2% of revenue deployed · 32.7% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $86K in reported program spending
  • Leadership: top reported pay $40K · 6 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • Money network: 2 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 30/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.