Cowtown Skate

Nonprofit profile at a glance

EIN
832872912
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2019
Location
Tempe, AZ, USA
Phone
4809668996
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$223,436
Expenses
$184,773
Assets
$428,467
Liabilities
$255

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • KATHERINE BETSY (EXECUTIVE DIRECTOR (AS OF AUG 2025))
  • TRENT MARTIN (PRESIDENT)

Highest reported compensation

  • KATHERINE BETSY (EXECUTIVE DIRECTOR (AS OF AUG 2025)): $27,875 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cowtown s.k.a.t.e. Is dedicated to expanding access to physical, mental, and social health benefits of skateboarding. Through resource development and capacity building, our work provides goods, education, and support to youth in underserved communities.

What it reported doing in 2025

We are committed to making skateboarding, and all of the physical, mental and social health benefits associated with it, accessible to everyone. Our strategy to achieve this goal consists of three areas of impact:1) providing free, high quality gear2) working with cities to make space for skateboarding in every neighborhood park3) facilitating community building through courses and special events(continued on schedule o)opening the door: in our effort to ensure that all children can benefit from skateboarding, our first focus is on providing skateboards to kids who otherwise may never have one of their own. Through programs like skateboard angel, boards for the barrio, and rides for the res, we have been able to give away thousands of skateboards. Skateboard angel was created to support partner nonprofits that offer children in underserved communities the opportunity to learn to skate. In 2025, this project provided new, high-quality complete skateboards to 1,778 kids in need.s.k.a.t.e. Spots: once kids have skateboards, it is important for them to have somewhere near their home to learn how to ride them. Having access to public skate amenities nourishes children's continued interest in skateboarding by providing a shared meeting place to hang out and learn together.community: we work with community leaders, cities, businesses, and other organizations to come together in order to co-create initiatives that strengthen the communities we serve. With this method, our efforts are responsive to the unique needs of each individual project.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 49% for direct work, and 51% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 67
  • Accountability: 39
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.9%; rating input score 65
  • Program expense ratio: 77%; rating input score 77
  • Fundraising efficiency: $11.09 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 65.5%; rating input score 65; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 18th 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: Fail
    • 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: 17.3%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 2.32; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -33.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 14.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 25.6% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 64.9% of revenue deployed · 77% of spending went to programs
  • Governance: 2 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $142K in reported program spending
  • Leadership: top reported pay $28K · 6 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.