90 Plus Project

Nonprofit profile at a glance

EIN
471950030
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2018
Location
Spokane, WA, USA
Phone
5099994050
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$392,534
Expenses
$353,774
Assets
$293,852
Liabilities
$20,054

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

Leadership & pay

4 people listed

Executive titles in this filing

  • NICOLE WITTWER (President)

Highest reported compensation

  • RUSS DAVIS (Executive Dir.): $35,742 total reported compensation

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

Overview

Mission

The 90 plus project exists to mentor under-resourced urban youth by fostering holistic development through the sport of soccer.

What it reported doing in 2024

The 90+ Project provided youth development and soccer programming to over 1200 kids in our programs in 2024. The recipients of our programming consisted of 796 male and 405 female student athletes. We supported 9 males and 3 families under age 5; 150 males and 121 females ages 5-7; 302 male and 178 females aged 8-10; 225 male and 102 females aged 11-13; and 109 male and 1 female aged 14-18. We provided staffing and coaching development and oversight to a total of 100+ volunteer and paid staff and coaches. 8 board members, 50 recreational coaches, 14 team managers, 32 developmental coaches and a host of interns. Approx. 368 students qualified for free and reduced lunch based on family income and receive reduced fees and 90+, on top of reduced fees, gave away an additional $71,000+ in needs-based assistance and waived fees over 2024.

Operating model

Revenue model
Earned-program. 86% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51%; rating input score 51
  • Program expense ratio: 56.6%; rating input score 57
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.9%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.83; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 15.5% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 27.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 29.5% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 51% of revenue deployed · 56.6% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $200K in reported program spending
  • Leadership: top reported pay $36K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.