Young Womens Christian Association of Mitchell

Nonprofit profile at a glance

EIN
460235864
IRS 990 coverage
2012–2016
Forms available
Form 990 2016, Form 990-EZ 2011
Location
Mitchell, SD, USA
Phone
6059964311
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development – Religious Leadership
Affiliation
Christianity

Reported finances

Revenue
$321,334
Expenses
$323,418
Assets
$265,857
Liabilities
$24,845

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Sue Serie (President)
  • Nikki Porter (Vice President)

Highest reported compensation

  • Kaylee Nicolaisen (Ex Director): $40,059 total reported compensation
  • Connie Shroeder (Ex Director): $7,462 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 organization operates a facility that serves as community meeting room for members of the YWCA and other womens organizations. They offer classes training for women. They operated a Kids Club and an after school program.

What it reported doing in 2016

Operation of a Kids Club and an after school program including a reading program.

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 99% 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

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.6%; rating input score 98
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: $17.61 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd 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: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.6%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 14.7%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 12.6% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 12.2% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 97.6% of revenue deployed · 96.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $280K in reported program spending
  • Leadership: top reported pay $40K · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 3 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: 6 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.