Fostoria United Sportsman Inc

Nonprofit profile at a glance

EIN
344235919
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Fostoria, OH, USA
Phone
4194354953
Rating
29
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$167,324
Expenses
$172,031
Assets
$422,505
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CHRIS ALLISON (President)
  • JERRY REINHART (Vice President)

Highest reported compensation

  • CHRIS ALLISON (President): $6,131 total reported compensation
  • AARON COLLINS (MEMBERSHIP): $4,512 total reported compensation
  • JOHN ROCKEY (Treasurer): $2,830 total reported compensation

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

Overview

Mission

Form 990, Part I, Line 1, Description of Organization Mission: United members of a society to promote social recreational and entertainment activities year round for the members and their families.

What it reported doing in 2024

Community support

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. 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: 5
  • Transparency & Controls: 80
  • Accountability: 5
  • Sustainability: 47
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.1%; rating input score 5
  • Program expense ratio: 4.9%; rating input score 5
  • Fundraising efficiency: $0.57 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 5.1% of revenue deployed · 4.9% of spending went to programs
  • Governance: 0 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $6K · 7 people listed
  • Consistency: 10 of 12 current checks pass · 2 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Financial Efficiency: Program expense ratio scored 5/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.