Emerald City Football Club
Nonprofit profile at a glance
- EIN
- 311533076
- IRS 990 coverage
- 2010–2020
- Forms available
- Form 990 2020
- Location
- Seattle, WA, USA
- Phone
- 2066298860
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Soccer
Reported finances
- Revenue
- $733,340
- Expenses
- $662,780
- Assets
- $728,976
- Liabilities
- $234,641
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Ryan Sawyer (President)
Highest reported compensation
- David Smith (Technical Director): $80,500 total reported compensation
- John Hamel (Coaching Director): $71,700 total reported compensation
- Robert Howe (Coaching Director Emeritus): $12,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Emerald City Football Club fields boys and girls soccer teams ages 6 through 18 and educates them in the rules of play, sportsmanship and teamwork. The club provides coaches, insurance, referees, minor equipment, uniforms, training, club events and fields for team use. The club competes with other teams in the local area as well as state, nationally and sometimes international events. We have a scholarship program providing low income players the opportunity to gain high level training and experience. Emerald City Football Club's mission is to develop each of our players to his or her fullest potential, competing at the highest possible level, while demonstrating exemplary teamwork, sportsmanship and a passion for the game.
What it reported doing in 2020
The club provides licensed coaches, insurance, fields, referees, equipment, uniforms, training and club events, league and club fees, college recruiting assistance for player and team use.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 98% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 39
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.9%; rating input score 85
- Program expense ratio: 94%; rating input score 94
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 9.6%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 1.1; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 24.8%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: -2.8% per year; rating input score 0; 21st percentile among comparable filings
- Revenue growth: 3.3% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 17.4% per year; rating input score 100; 77th percentile among comparable filings
Details
- Where the money goes: 84.9% of revenue deployed · 94% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $623K in reported program spending
- Leadership: top reported pay $80K · 10 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2010 to 2020
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 — Growth: Program expense growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.