Broken Arrow Youth Football Association

Nonprofit profile at a glance

EIN
731246071
IRS 990 coverage
2015–2015
Forms available
Form 990 2015
Location
Broken Arrow, OK, USA
Phone
9182511015
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$674,426
Expenses
$642,922
Assets
$658,143
Liabilities
$339,670

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • Tom W Lott (Trustee, Former Director Deceased 2015): $40,055 total reported compensation
  • Chad M Lott (Trustee, Exec Committee Member): $38,070 total reported compensation
  • Tracy Fulps (Trustee, Exec Committee Member, Former Director): $29,987 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Further promote the progressive development of the sports of football, cheerleading, basketball, and lacrosse, with the goal of instilling with youth the inspiration for moral growth by offering a wholesome environment and promoting team partnerships.

What it reported doing in 2015

Provided training and education in football, basketball, cheerleading, and lacrosse to approximately 2,000 children of the community. Provided a supervised, organized and safe forum for participating children to enjoy the sport activities.

Operating model

Revenue model
Earned-program. 91% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 90
  • Accountability: 46
  • Sustainability: 44
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 72.5%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 71.4%; rating input score 71; 13th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.7%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 77.7% of revenue deployed · 72.5% of spending went to programs
  • Governance: 5 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $466K in reported program spending
  • Leadership: top reported pay $40K · 8 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • 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.

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: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.