Winter Guard International Inc
Nonprofit profile at a glance
- EIN
- 311421760
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Dayton, OH, USA
- Phone
- 9372475919
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $6,482,311
- Expenses
- $6,400,838
- Assets
- $6,890,390
- Liabilities
- $2,112,267
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- ED DEVLIN (PRESIDENT)
- MICHAEL GAINES (VICE PRESIDENT)
- DON CLICK (VICE PRESIDENT)
- RON NANKERVIS (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- RON NANKERVIS (CHIEF EXECUTIVE OFFICER): $216,312 total reported compensation
- BART WOODLEY (DIRECTOR OF OPERATIONS): $149,973 total reported compensation
- DR WILLIAM FRANKENBERGER (DIRECTOR OF PARTICIPANT PROTECTION): $103,300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Wgi sport of the arts organizes high-energy and enjoyable color guard and percussion events. Wgi provides leadership through education to constantly improve the quality of ensembles and develops our judging systems and adjudicators to ensure fair competition. Wgi partners with corporations, educators and others to increase awareness and recognition of our art forms.
What it reported doing in 2024
Scholarships to further the education of the participating students in indoor marching arts events.
Operating model
- Revenue model
- Earned-program. 87% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 59
- Accountability: 74
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.2%; rating input score 86
- Program expense ratio: 83.5%; rating input score 84
- Fundraising efficiency: $26.35 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings
Transparency & Controls
- Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 26%; rating input score 26; 13th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 70.6%; rating input score 71; 11th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 1.3%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 1.08; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 7.9%; rating input score 38; 38th percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 16.9% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 86.2% of revenue deployed · 83.5% of spending went to programs
- Governance: 12 of 17 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $5.3M in reported program spending
- Leadership: top reported pay $216K · 20 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $161K reported
- Consistency: 34 of 35 current checks pass · 1 finding to review
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Grant itemization coverage scored 26/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 39/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 38/100.