Bay Area Spirit Enthusiasts

Nonprofit profile at a glance

EIN
201255598
IRS 990 coverage
2014–2019
Forms available
Form 990 2019, Form 990-N 2011
Location
Livermore, CA, USA
Phone
6503809528
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$301,048
Expenses
$378,778
Assets
$4,049
Liabilities
$32,365

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CONNIE LASCOLA (PRESIDENT)
  • NANCY HINIJOSIA (VICE PRESIDENT)

People named in this filing

  • CONNIE LASCOLA (PRESIDENT)
  • NANCY HINIJOSIA (VICE PRESIDENT)
  • TAMARA BUTLER (TREASURER)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to inspire and promote our youth and young adults to make a difference in our communities and natural organizations through financial and volunteering commitments. Our mission is to help provide students with the

What it reported doing in 2019

To promote athletic & scholastic achievment support of local & national charities

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 77
  • Accountability: 12
  • Sustainability: 14
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 63.3%; rating input score 63; 42nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th 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: -25.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 7.99; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -10.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.1% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $371K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 6 filing years from 2014 to 2019
  • Contacts: How to reach this organization
  • Money network: 19 filed money-flow records
  • Related organizations: 19 filed related-organization links
  • 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.

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.