Courts for Kids
Nonprofit profile at a glance
- EIN
- 208332371
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Vancouver, WA, USA
- Phone
- 3605210592
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development – Citizenship
Reported finances
- Revenue
- $1,208,053
- Expenses
- $1,222,710
- Assets
- $944,398
- Liabilities
- $88,391
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Derek Nesland (President)
Highest reported compensation
- Derek Nesland (President): $145,658 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Courts for Kids mission is to transform lives through the building of courts and cultural exchange.
What it reported doing in 2024
In the past fiscal year employee DN managed eleven court building projects in the Dominican Republic Panama Costa Rica Guatemala Togo Kenya and Mexico. 228 volunteers mostly students from the United States participated in these projects. These volunteers had transformational immersion experiences in a different culture as they worked with the communities to create a safe space to play sports. The teams worked very hard building the courts and were also able to participate in cultural and educational activities while in-country including but not limited to: eating the local food helping to prepare meals learning traditional dances taking part in community celebrations learning local customs etc. The athletic courts are multi-purpose featuring basketball soccer volleyball and other sports. In addition the communities use the courts for ceremonies celebrations and gatherings. The teams also went through training prior to the trip to learn about cultural differences the histories of the countries and the values of our organization.
Operating model
- Revenue model
- Donor-supported. 99% 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
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 50
- Accountability: 90
- Sustainability: 34
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.7%; rating input score 93
- Program expense ratio: 91.5%; rating input score 92
- Fundraising efficiency: $17.34 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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
Sustainability
- Operating margin: -1.2%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.77; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 11.9%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 28.8% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 29.7% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: -2% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 92.7% of revenue deployed · 91.5% of spending went to programs
- Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $146K · 10 people listed
- Consistency: 41 of 41 current checks pass
- Schedules: 3 filed schedules · includes foreign activity
- Filing history: 6 filing years from 2019 to 2024
- 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.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 55/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.