Towner Community Club

Nonprofit profile at a glance

EIN
881127262
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Towner, ND, USA
Phone
7012010127
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$63,693
Expenses
$95,767
Assets
$72,097
Liabilities
$37,205

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

Leadership & pay

4 people listed

Executive titles in this filing

  • HEATHER DRADER (PRESIDENT)
  • NICOLE LIVEDALEN (VICE PRESIDENT)

People named in this filing

  • HEATHER DRADER (PRESIDENT)
  • NICOLE LIVEDALEN (VICE PRESIDENT)
  • CASSIE FELBER (SECRETARY)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation's purpose shall be to enrich the city of towner and surrounding areas through fundraising efforts that benefit the community of towner. To promote the growth and commercial activity of the city of towner, North Dakota and its trade area. To do such things as will promote civic improvement, commercial activity, commercial growth and other activities which may improve the condition of business and of living and the environment of the city of towner and its trade area. To uphold and perpetuate the highest standards of professionalism and volunteerism amont its members in the community.

What it reported doing in 2024

Community improvement through sponsored events and programs around arts and culture. Donations back to the towner area for community enrichment and youth education. Community beautification through several specific initiatives including planters on main street, banners decorating town and facilities improvements to city property.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 88% of its reported program spending out as grants.

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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 74
  • Accountability: 70
  • Sustainability: 28
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 52.5%; rating input score 52; 45th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -50.4%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: -25.5% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -23.3% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.7% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 52/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.