Yod Associates Inc

Nonprofit profile at a glance

EIN
274466569
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Broken Arrow, OK, USA
Phone
9182695000
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$248,963
Expenses
$190,695
Assets
$216,972
Liabilities
$1,382

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

Leadership & pay

2 people listed

Highest reported compensation

  • DAVID JEWITT (DIRECTOR): $140,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Your one degree facilitates a self-learning process using exercises to help individuals discover and live in their unique design (the way god created you to be) to fulfill their particular purpose. Yod also provides coaching to individuals who request it.

What it reported doing in 2024

The organization has facilitated multiple half-day workshops, mens' retreats and coached many individuals. In addition, it has trained many individuals as yod coaches, wrote and published its book and workbook on amazon and kindle, and introduced hundreds to yod through its annual southern hills event.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and revenue has grown recently. 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: 15
  • Transparency & Controls: 92
  • Accountability: 40
  • Sustainability: 55
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.1%; rating input score 14
  • Program expense ratio: 18.5%; rating input score 18
  • Fundraising efficiency: $2.22 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 16th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.4%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 73.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -9.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 17.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 14.1% of revenue deployed · 18.5% of spending went to programs
  • Governance: 1 of 2 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $35K in reported program spending
  • Leadership: top reported pay $140K · 2 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 9 filing years from 2013 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 — Financial Efficiency: Mission deployment rate scored 14/100.
  • High — Financial Efficiency: Program expense ratio scored 18/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.