Foundation for Interscholastic Youth Athletics Dba Fiya
Nonprofit profile at a glance
- EIN
- 453514221
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2013
- Location
- Los Angeles, CA, USA
- Phone
- 3104639721
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $638,531
- Expenses
- $642,624
- Assets
- $605,387
- Liabilities
- $488,766
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- JOHN MUELLER (CEO)
Highest reported compensation
- JOHN MUELLER (CEO): $80,500 total reported compensation
- JOHN FARREN (SECRETARY): $69,250 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve as a governing body to provide interscholastic sports competitions amongst elementary schools with a special focus on middle schools in the los angeles area. The founders believe that offering sports in an interscholastic setting provides children at the critical ages of 10 to 14 an optimal combination of learning core values, staying physically active, and making the educational experience fun and rewarding. Consequently, fiya's mission is: "strengthening schools through sports."while participation is open to any elementary or middle school, fiya focuses on working with schools in economically disadvantaged areas. Fiya has served over 20,000 student athletes and 400 school teams in its first twelve years. Fiya's goal is to continue expanding its regional leagues throughout los angeles county with new schools participating every year.
What it reported doing in 2024
Volleyball for girls in fall 2024 and boys/coed volleyball in spring 2025 - serving over 2250 youth from 134 girls volleyball teams, 9 boys volleball teams and 45 coed volleyball teams; obtained gym facilities, game officials and game operators and created a seven week regular season schedule for school teams based on geographic location with similar age groups and skill levels competing against each other. Held a city-wide playoff period of two weeks following the regular season which brought teams from various geographic locations and socio-economic backgrounds together.
Operating model
- Revenue model
- Earned-program. 86% 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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 92
- Accountability: 51
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 84.6%; rating input score 85
- Fundraising efficiency: $7.79 raised per $1 spent on fundraising; rating input score 30; 30th 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: 71.4%; rating input score 71; 15th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.6%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.94; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.81; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 23.3%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 17.2% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 11.2% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: 19% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 83.4% of revenue deployed · 84.6% of spending went to programs
- Governance: 5 of 7 board members independent · 2 of 9 filing controls reported
- Programs: 5 filed program accomplishments · $543K in reported program spending
- Leadership: top reported pay $80K · 7 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 5 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 — Accountability: Governance controls: 6 of 8 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
- Moderate — Sustainability: Operating margin scored 33/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Sustainability: Officer compensation ratio scored 11/100.