Fred Lewis Foundation for Youth Handball

Nonprofit profile at a glance

EIN
462100162
IRS 990-EZ coverage
2013–2024
Forms available
Form 990-EZ 2024
Location
Tucson, AZ, USA
Phone
5208866981
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Reported finances

Revenue
$56,504
Expenses
$71,422
Assets
$38,032
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • FRED LEWIS (DIRECTOR/PRESIDENT)
  • ABRAHAM MONTIJO (EXECUTIVE DIRECTOR)

People named in this filing

  • FRED LEWIS (DIRECTOR/PRESIDENT)
  • JEREMY SHARPE (VP/CO-TREAS/CO-SEC)
  • ABRAHAM MONTIJO (EXECUTIVE 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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The specific purpose for which this foundation is organized is to receive and administer funds in order to utilize sport and athletic competition to encourage economically disadvantaged youth, to continue with their education, lead healthy lives and become responsible and productive adults with the intent to benefit mankind in the united states and abroad, by conducting all activities incidental or necessary to accomplishing the foregoing purposes and by making grants to organizations that qualify as tax exempt organizations with similar purposes.

What it reported doing in 2024

The organization subsidized travel expenses, meals and paid entry fees for tournaments for children participating in the program.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
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

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: 100
  • Transparency & Controls: 100
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -26.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $71K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.