Buffalo Curling Cluborg Inc

Nonprofit profile at a glance

EIN
464614035
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-T 2024, Form 990-N 2013
Location
Buffalo, NY, USA
Phone
7164642875
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$290,254
Expenses
$237,521
Assets
$873,582
Liabilities
$537,700

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

Leadership & pay

7 people listed

Executive titles in this filing

  • David Guzzino (Vice President)
  • Mark Ivanowski (President)

People named in this filing

  • Joanna Fogarassi (Director at Large)
  • David Nuwer (Director at Large)
  • Lynn Hougle (Director at Large)

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

Overview

Mission

To increase public awareness, appreciation, and participation in the sport of curling for all individuals regardless of age or abilities; and in addition to support members who wish to progress in competitive curling.

What it reported doing in 2024

A) Leagues - Organized and conducted curling leagues to educate and train athletes in the sport of curling; B) Ice Rentals - Rental of curling ice for lessons, group and team activities; C) Education/Training - Organized and conducted numerous learn to curl and other training sessions for members and non-members; D) Curling Programs - Organized and conducted youth programs for children and young adults, an adaptive program for those with physical or cognitive disabilities, and a Veterans program in conjunction with Veterans Affairs; and E) Bonspiels - Organized, conducted and/or participated in various bonspiels (curling tournaments). Exempt purpose expenditures not allocated to specific achievements.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 97.3%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 25th 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 3.68; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 97.3% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $231K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.