All-Phase Wrestling Club

Nonprofit profile at a glance

EIN
721591776
IRS 990-EZ coverage
2019–2023
Forms available
Form 990-EZ 2023, Form 990-N 2012
Location
Sherwood, OR, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$133,557
Expenses
$119,132
Assets
$18,193

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Scott Dillingham (President)

People named in this filing

  • Scott Dillingham (President)
  • Denali Mooney (Treasurer)
  • Kevin Keeney (Head Coach)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

See Schedule O

What it reported doing in 2023

Encourage and Promote the sport of Wrestling

Operating model

Revenue model
Earned-program. 88% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.2%; rating input score 89
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 10.8%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -21.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 89.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $119K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.