Club Kaboom Volleyball Inc

Nonprofit profile at a glance

EIN
203189251
IRS 990 coverage
2009–2010
Forms available
Form 990 2010
Location
Fresno, TX, USA
Phone
8327555937
Rating confidence
Limited
Sector
Amateur Sports

Official website

Reported finances

Revenue
$302,152
Expenses
$317,553
Assets
$9,938
Liabilities
$13,176

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to foster national amateur sports competition and to support and develop amateur athletes for that competition. The organization provides training and instruction to young athletes so that they may participate in amateur volleyball competitions and gain exposure to collegiate coaches and scouts in the hopes of obtaining college scholarships. In addition to volleyball training, participants receive instruction on nutrition, sportsmanship, and the benefits of a positive attitude, hard work, discipline, dedication, perserverance, and endurance.

What it reported doing in 2010

Club kaboom provided volleyball instruction and training to approximately 105 participants. The participants played volleyball in various competitions, gained exposure to collegiate scouts and coaches, and received guidance on obtaining college scholarships.

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 74
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.1%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.33; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -43.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -20.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $266K in reported program spending
  • Leadership: top reported pay $13K · 3 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2009 to 2010
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.