Yankton Girls Softball Association
Nonprofit profile at a glance
- EIN
- 823011140
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-N 2020
- Location
- Yankton, SD, USA
- Phone
- 6057605109
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $112,138
- Expenses
- $137,084
- Assets
- $183,311
- Liabilities
- $53,891
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- BRADLEY MOSER (PRESIDENT)
People named in this filing
- NICOLE KING (TREASURER)
- ELSIE MARQUARDT (VICE PRESIDE)
- BRADLEY MOSER (PRESIDENT)
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 purpose of the corporation shall be any lawful charitable, religious, educational, and/or scientific purpose, including but not limited to the operation of a venue organized for girl's softball players. To teach and develop fast pitch softball skills and sportsmanship, to organize and supervise girls fast pitch softball and to work to promote the growth of girls fast pitch softball in the yankton county area. The corporation is authorized to do all things necessary to fulfill those purposes, and to otherwise manage the affairs of said corporation and generally do any and all acts that may be necessary for the furtherance of the purpose for which the corporation is organized, or any other purpose authorized by law.
What it reported doing in 2024
To provide a safe, healthy environment that promotes physical exercise, teamwork, sportsmanship, honesty, respect for coaches and players, sound softball fundamentals, self-esteem and fair play.
Operating model
- Revenue model
- Earned-program. 88% of the money available for current operations came from fees and other program 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 - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 30
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.2%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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; 63rd 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: -22.2%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 1.34; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 20% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: -11.3% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: -2.2% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 89.2% of spending went to programs
- Governance: 12 of 12 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $122K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- 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.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.