Foothill Jr Cougars

Nonprofit profile at a glance

EIN
833638232
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Palo Cedro, CA, USA
Phone
5305106539
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Football

Official website

Reported finances

Revenue
$213,197
Expenses
$188,465
Assets
$40,328
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Travis Parker (President)
  • Jason Montgomery (Vice President)

People named in this filing

  • Travis Parker (President)
  • Leah Soto-Barnhart (Treasurer)
  • Megan Hueschel (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Foothill Jr Cougars is a dedicated organization with the sole purpose to provide a premier culture of competitive Football and Cheer in an environment which EMPOWERS its coaches to provide the best experience for the athletes, EXPOSES its athletes to the safest environment, innovative equipment, and top competition, while ENCOURAGING everyone to strive for EXCELLENCE in all aspects of life! It's purpose will be as a non-profit organization and to facilitate and run a league of affiliate youth football and cheer associations/teams; this includes assisting with fundraising, volunteering for charitable causes and working with various community services and oraganizations to support the growth and development of our local youth.

What it reported doing in 2024

Coaching and Game Day Activities

Operating model

Revenue model
Earned-program. 94% 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. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 80
  • Accountability: 58
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 89%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.6%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 26.2% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 25.6% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 89% of spending went to programs
  • Governance: 10 of 10 board members independent · 0 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $168K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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.

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: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.