Central Florida Rising Stars Inc
Nonprofit profile at a glance
- EIN
- 883979663
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- The Villages, FL, USA
- Phone
- 3522596890
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Basketball
Reported finances
- Revenue
- $5,578,390
- Expenses
- $5,860,198
- Assets
- $1,660
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- Fred Goller (Principal)
- Martin Dzuro Jr (Principal)
- Colt McDowell (Principal)
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
See Schedule O
What it reported doing in 2024
The organization provided coaching and mentorship to amateur athletes, emphasizing hard work, teamwork, and positive conduct both on and off the court. Coaches and staff travel with teams to tournaments across the United States, where players compete against other amateur teams and have opportunities to network with fellow athletes and coaches.During the year, the organization participates in over 16 tournaments for both boys and girls, providing 185 amateur athletes of each gender with the opportunity to compete at a higher level.The long-term goal of the organization is to continue offering amateur athletes and volunteers opportunities to develop their skills to the highest level possible by providing resources and support to participate in national and local sporting events.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 92
- Accountability: 64
- Sustainability: 32
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.9%; rating input score 100
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.1%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 147.7% per year; rating input score 100; 100th percentile among comparable filings
- Revenue growth: 133.6% per year; rating input score 100; 100th percentile among comparable filings
- Asset growth: -197.7% per year; rating input score 0; 0th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.9% of spending went to programs
- Governance: 4 of 4 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $5.9M in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.