Billiard Education Foundation

Nonprofit profile at a glance

EIN
421395207
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Longmont, CO, USA
Phone
3032435070
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$109,952
Expenses
$104,239
Assets
$169,664
Liabilities
$17,985

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

Leadership & pay

6 people listed

People named in this filing

  • SAMM DEIP-VIDAL (DIRECTOR)
  • ED LIDDAWAI (DIRECTOR)
  • IVAN LEE (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the sport of billiards to junior players by providing opportunities to compete and awarding scholarships to players based on their placement in tournaments and events. The foundation is committed to promoting a lifelong love of pool and building the next generation of players through youth programs and academic scholarships.

What it reported doing in 2024

Scholarships are awarded to junior players in good academic standingbased on tournament results; junior nationals and other events aresupported in order for members to participate in the sport.

Operating model

Revenue model
Earned-program. 92% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 100
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.2%; rating input score 74
  • Program expense ratio: 79.1%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 5.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.63; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 8.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 20.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 74.2% of revenue deployed · 79.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $82K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.