Atlantic Sun Conference

Nonprofit profile at a glance

EIN
751626684
IRS 990 coverage
2009–2017
Forms available
Form 990 2017
Location
Macon, GA, USA
Phone
4784743394
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$7,854,981
Expenses
$6,408,592
Assets
$3,654,780
Liabilities
$69,442

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • TIM COST (PRESIDENT)

Highest reported compensation

  • EDWARD F GUMBART (COMMISSIONER): $296,346 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist member schools in in the maintenance of programs of intercollegiate athletics which are compatible with the highest atandards of education and competitive sports.

What it reported doing in 2017

The conference exists to assist its member schools in the maintenance of programs of intercollegiate athletics which are compatible with the highest standards of education and competitive sports.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 60
  • Accountability: 95
  • Sustainability: 61
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.6%; rating input score 47
  • Program expense ratio: 57.4%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 46.6% of revenue deployed · 57.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $3.7M in reported program spending
  • Leadership: top reported pay $296K · 4 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2009 to 2017
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.