4SA
Nonprofit profile at a glance
- EIN
- 851855916
- IRS 990 coverage
- 2021–2023
- Forms available
- Form 990 2023, Form 990-EZ 2020
- Location
- La Vista, NE, USA
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $283,953
- Expenses
- $336,986
- Assets
- $80,323
- Liabilities
- $150,643
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- DANIEL TINNELL (PRESIDENT)
People named in this filing
- SEAN SCHRADER (SECRETARY)
- CHERIE WILLIAMSON (TREASURER)
- DANIEL TINNELL (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 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of 4sa is to provide the highest quality youth sports programs that serve players of all abilities in the metro area and foster athletic competition to help young people grow in confidence, loyalty, teamwork, sportsmanship and skill.
What it reported doing in 2023
The 4sa elite softball program begins indoor practices in january and ends in march when the outdoor season starts. The teams participate in midweek games and weekend tournaments through mid july. Most teams will travel outside the metro area for at least one tournament each year in order to compete with other teams around the country. Most games are played in the metro and lincoln aera. Approximately 50 girls ages 8-18 yrs participate in the softball program.the 4sa select baseball program typically begins ondoor practice in january through mid-march when outdoor games begin. Games and tournaments end in mid to late july. Some teams will have a fall season of practices and games september-october. Most teams travel outside the metro area for at least one tournament each year in order to compete.
Operating model
- Revenue model
- Earned-program. 90% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 92
- Accountability: 12
- Sustainability: 20
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: $1.23 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 18th 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: 0%; rating input score 0; 7th 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: -18.7%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.24; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 1.88; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -4.7% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: 12.7% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 57.2% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 84.5% of spending went to programs
- Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $285K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 18 of 20 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2021 to 2023
- 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: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 6/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 16/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.