Capital Soccer Association

Nonprofit profile at a glance

EIN
470731530
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Lincoln, NE, USA
Phone
4024645425
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$214,858
Expenses
$267,940
Assets
$80,713
Liabilities
$5,728

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ED MEITZEN (VICE PRESIDENT)
  • REBECCA BODNER (TREASURER/VICE PRESIDENT)

Highest reported compensation

  • ED MEITZEN (VICE PRESIDENT): $8,401 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organzing and conducting educational youth socccer programs for the commuity of Lincoln, NE

What it reported doing in 2019

Organizing and conducting educational youth soccer programs, summer camps and tournaments in the community of Lincoln, NE

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 60
  • Accountability: 63
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -24.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 3.1%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $263K in reported program spending
  • Leadership: top reported pay $8K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2010 to 2019
  • 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.

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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.