Foco Roller Derby Non-profit
Nonprofit profile at a glance
- EIN
- 271987782
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Fort Collins, CO, USA
- Phone
- 9706946365
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $64,106
- Expenses
- $63,203
- Assets
- $36,700
- Liabilities
- $110
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Jayne Niemann (President)
- Jordin Frey (Vice President / Treasurer)
People named in this filing
- Jayne Niemann (President)
- Jordin Frey (Vice President / Treasurer)
- Caitlyn Thomas (Secretary / Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
This Organization is organized exclusively for the purposes of a qualified amateur sports organization under Section 501(c) 3 of the Internal Revenue Code, or the corresponding section of any future federal tax code. The specific objectives and purposes of this Organization shall be: (a) to promote the sport of roller derby by fostering local, state, national and international amateur sports competition; and (b) provide the skills training necessary for participation in local, state, national and interleague competition.
What it reported doing in 2025
Event Production. FoCo Roller Derby holds events open to the public called games. These games provide opportunity for our members to exhibit skills gained during member practice, allows our volunteers to gain valuable event production experience, and allows spectators to watch athletic roller derby competition. On average, 54 members participate in each event and 182 spectators purchase tickets for a game. In 2025, 910 spectators attended five (5) games from February through November. Holding these events is key to our mission statement and allows us to generate funds necessary to pay for venue rental used for practices.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 91
- Transparency & Controls: 82
- Sustainability: 42
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 90
- Program expense ratio: 91.8%; rating input score 92
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 1.4%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 0.58; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -7.8% per year; rating input score 0; 31st percentile among comparable filings
- Revenue growth: -2.7% per year; rating input score 0; 40th percentile among comparable filings
- Asset growth: 2.3% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 90.5% of revenue deployed · 91.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 5 filed program accomplishments · $58K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- 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 — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Liabilities to assets ratio scored 28/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.