Community Sports Inc

Nonprofit profile at a glance

EIN
208580189
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012, Form 990-N 2008
Location
Palmer, AK, USA
Phone
9077465811
Rating
94
Verdict
STRONG
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Official website

Reported finances

Revenue
$77,911
Expenses
$108,140
Assets
$50,077

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

5 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the health and fitness of our community by developing, implementing, and supporting local athletic and sports programs which encourage active participation by other community members.

What it reported doing in 2012

During this operational year of Community Sports, Inc. (CSI), our partnership program has continued to improve. Offering events, and professional staff to aid in supporting volunteer programs, those programs have been able to continue to operate while focusing on mission specific activities. While CSI has provided office and clerical support. Programs such as Valley Youth Basketball and Mat-Su Seahawkers Association, were able to serve additional participants while supported in administrative duties were performed by CSI staff and volunteers.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 15
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -38.8%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 78.9% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -12.4% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $149K in reported program spending
  • Leadership: top reported pay $50K · 5 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.