A & M Sports Academy Inc

Nonprofit profile at a glance

EIN
462693682
IRS 990 coverage
2017–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
New York, NY, USA
Phone
9179296063
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$118,721
Expenses
$237,681
Assets
$131
Liabilities
$338,192

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • Andre Murray (Director): $23,000 total reported compensation
  • Raymond Abellard (Director): $7,430 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A & M Sports Academy, Inc. develops leadership, character and athletic ability of students through challenging, fun-filled, purpose-driven training sessions so that they gain confidence in sports and life.

What it reported doing in 2023

A & M Sports Academy, Inc. develops leadership, character and athletic ability of students through challenging, fun filled, purpose-driven athletic training through weekend clinics and competitive sports. A & M Sports Academy, Inc. develops team sportsmanship and provides opportunities for participants to compete in sports activities throughout the Greater NY Metropolitan area through its travel team program.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 85
  • Accountability: 31
  • Sustainability: 5
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 75.5%; rating input score 76
  • Fundraising efficiency: $6.16 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -100.2%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 2,581.62; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: -3.6% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 75.5% of spending went to programs
  • Governance: 0 of 5 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $179K in reported program spending
  • Leadership: top reported pay $23K · 2 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 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: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.