Dart at Sacramento

Nonprofit profile at a glance

EIN
813819310
IRS 990 coverage
2016–2020
Forms available
Form 990 2020
Location
Sacramento, CA, USA
Phone
9167180803
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Swimming & Other Water Recreation

Official website

Reported finances

Revenue
$299,149
Expenses
$304,085
Assets
$99,908
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BRIAN NABETA (CEO/HEAD COACH)
  • TRICIA TO (President)

Highest reported compensation

  • BRIAN NABETA (CEO/HEAD COACH): $85,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dart at sacramento is a USA swimming silver medal team with a mission to provide skill and age-appropriate developmental swim programs for ages 6-18+ that enables our athletes to succeed both in and out of the water.

What it reported doing in 2020

Dart is a nationally-recognized, ranked in the top 40 out of 2,800 teams by USA swimming for performance. In 2016, dart was awarded the age-group program-of-the-year by sierra Nevada swimming lsc. Also in 2016, the head coach, brian nabeta, was named senior coach-of-the-year by sierra Nevada swimming lsc.

Operating model

Revenue model
Earned-program. 70% of the money available for current operations came from fees and other program revenue.
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 the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Accountability: 26
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.5%; rating input score 97
  • Program expense ratio: 95.9%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -1.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 28%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 18.6% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 97.5% of revenue deployed · 95.9% of spending went to programs
  • Governance: 0 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $292K in reported program spending
  • Leadership: top reported pay $85K · 7 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2016 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.