Emanuel Community Center DBA Cincinnati Squash Academy

Nonprofit profile at a glance

EIN
310537060
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Cincinnati, OH, USA
Phone
5132464290
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers

Official website

Reported finances

Revenue
$607,668
Expenses
$638,876
Assets
$2,625,852
Liabilities
$6,269

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Highest reported compensation

  • Vir Seth (Executive Dir.): $100,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Cincinnati Squash Academy is a sports and education nonprofit that seeks to create a transformative impact on a select group of motivated, underserved youth in the community. Squash is the hook, yet education is the heart of the program.The ultimate goal is to guide student-athletes on the pathway to post-secondary success and beyond such that they can live independent, choice-filled lives.We recruit students at partner schools and provide free, year-round academic support, squash coaching and guidance to our scholars.

What it reported doing in 2024

Emanuel Community Center runs an urban squash program that serves many under-privileged students. The mission of this program is to change the trajectory of disadvantaged youth residing in the Over-the-Rhine community by helping them reach their full academic and athletic potential. Urban squash is a nationally tested youth development program overseen by the National Urban Squash Association. The program combines academics, mentoring, fitness, community service, cultural enrichment and college placement for participating students. It is an intensive, year-round program that takes place after school, on the weekends and in the summer. It engages students from the time they join in elementary school or middle school until they graduate from college. Cincinnati Squash Academy, through its urban squash and its education programs, strives to have a transformative impact on the lives of its participants. Cincinnati Squash Academy goes through an extended tryout period before a student becomes a full member (achieves gold status). This tryout period goes on for several months where attendance, attitude and commitment are measured. Each student received more than 100 hours of academic tutoring and enrichment as well as squash training. Students compete in squash tournaments around the Midwest. Additionally, our students have achieved academic excellence which has resulted in some students being awarded scholarships or admission into highly competitive private schools. Further, the students are exposed to cultural and community enrichment (local arts, service and law enforcement engagement).Fiscal Year 2025 accomplishments:- 82% of students consumed at least 75% of the program hours offered- 73% of students had a 3.0 in squash REACH scores, and 92% of students improved in three out of eight or more skills testing categories- 3 CSA students took Top 5 placements at the A division at the Squash and Education Alliance (SEA) Individual Nationals- 5 CSA students took Top 5 placements at US Squash tournaments- 100% of CSA high-performance squash players improved in four out of eight skills testing categoriesIn academics:- 85% of students have a GPA above a 3.0, and 100% of students have a GPA above a 2.0- 100% of CSA high school students sought two external opportunities per year that will assist them in building leadership skills- 92% of CSA high school students increased their knowledge of how to apply to college- 100% of CSA high school students participated in a lecture/tour/activity on at least two career fields per year- 100% of high school seniors applied to at least three postsecondary programs, and 100% enrolled in a postsecondary program at the University of Cincinnati, Northern Kentucky University, Notre Dame, and Yale University.

Operating model

Revenue model
Donor-supported. 79% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.6%; rating input score 55
  • Program expense ratio: 49.7%; rating input score 50
  • Fundraising efficiency: $5.74 raised per $1 spent on fundraising; rating input score 21; 21st 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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: NotApplicable
    • Other executive compensation review process: Pass
    • 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 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 4.11; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 3.7% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 54.6% of revenue deployed · 49.7% of spending went to programs
  • Governance: 22 of 22 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $318K in reported program spending
  • Leadership: top reported pay $100K · 23 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Operating margin scored 24/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.