Gotham Volleyball League Inc

Nonprofit profile at a glance

EIN
133573188
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
5165240081
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$627,210
Expenses
$619,424
Assets
$452,372
Liabilities
$9,099

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

Leadership & pay

12 people listed

Executive titles in this filing

  • KYLE WILLIAMS (PRESIDENT)
  • JOSH CHRISTENSEN (PAST PRESIDENT)
  • LEWIS SMITH (PAST PRESIDENT)

Highest reported compensation

  • BRYAN HOBGOOD (VP DIVISION PLAY): $6,160 total reported compensation
  • ANDREW DOWDYE (VP TOURNAMENTS/OPS): $1,920 total reported compensation
  • JOSH CHRISTENSEN (PAST PRESIDENT): $880 total reported compensation

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

Overview

Mission

Founded in 1981 and incorporated in 1990, gotham volleyball is one of the oldest and largest lgbtqia+ sports organizations in the country. Our members are primarily from the lgbtqia+ community, but membership and participation is open to all who are interested in our mission. The mission of gotham volleyball is to improve the quality of life for lgbtqia+ individuals by building community through the sport of volleyball. In pursuit of that mission, we organize a variety of volleyball and social activities that create a friendly and supportive atmosphere for participants.

What it reported doing in 2024

Gotham offers season-long league play and volleyball training spanning all skill levels during fall and spring. We additionally offer year-round volleyball sessions, e.g., pickup games, one- and two-day tournaments, volleyball clinics, and special events. Finally, we host many social events, geared to our members but open to all. This year, gotham volleyball had over 1200 participants.

Operating model

Revenue model
Earned-program. 98% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.9%; rating input score 96
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 95.9% of revenue deployed · 98.7% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $611K in reported program spending
  • Leadership: top reported pay $6K · 12 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.