Bogus Basin Sport Education Foundation Inc

Nonprofit profile at a glance

EIN
826026584
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
2083365295
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Reported finances

Revenue
$824,647
Expenses
$711,762
Assets
$540,259
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Shannon Carrell (Executive Director)
  • Noah Richter (Board Member President)
  • Chris Bromley (Board Member Vice President)

Highest reported compensation

  • Shannon Carrell (Executive Director): $60,000 total reported compensation
  • Zach Schult (Program Director): $55,800 total reported compensation
  • Nick Sabin (Head Coach): $55,800 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide access to competitive Mountain Sports programs for the youth of the Treasure Valley; encourage our athletes to achieve their academic and athletic goals while learning sportsmanship, building self-esteem, developing a strong work ethic and creating a lifelong love of an active lifestyle.

What it reported doing in 2024

To provide access to competitive Mounain sports programs for the youth of the treasure valley: encourage and enable our youth athletes to acheive their academic and athletic goals while learning sportsmanship, building self-esteem, developing a strong work ethic and creating a life long love of a healthy lifestyle

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.7%; rating input score 65
  • Program expense ratio: 74.8%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 24.1%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 28.2% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 64.7% of revenue deployed · 74.8% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $532K in reported program spending
  • Leadership: top reported pay $60K · 15 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.