Celtic-reds Athletic Club C/o James Ceravolo

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

4 people listed

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

To provide support for local youth sports organizations.

Providing funding for local youth sports organizations

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail

Operating margin: Limited
Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Program expense growth: -122.7% per year; rating input score 0; 1st percentile among comparable filings
Revenue growth: 3.7% per year; rating input score 100; 75th percentile among comparable filings
Asset growth: -5.3% per year; rating input score 0; 20th percentile among comparable filings

Where the money goes: 2.7% of spending went to programs
Governance: 112 of 12 board members independent · 2 of 7 filing controls reported
Programs: 2 filed program accomplishments
Leadership: top reported pay $0 · 4 people listed
Consistency: 9 of 10 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 8 filing years from 2010 to 2023
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Program expense ratio scored 3/100.
High — Accountability: Governance controls: 4 of 6 not reported.
High — Sustainability: Total-asset coverage ratio scored 3/100.
Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
High — Growth: Program expense growth scored 0/100.
High — Growth: Asset growth scored 0/100.