Idaho Youth Sports Commission Inc

Nonprofit profile at a glance

EIN
464884955
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2017
Location
Garden City, ID, USA
Phone
2088302574
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$217,026
Expenses
$123,266
Assets
$301,746
Liabilities
$500

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

Leadership & pay

21 people listed

Executive titles in this filing

  • ROGER MADISON (President)
  • DR HOWARD GAUTHIER (Vice President)

Highest reported compensation

  • TIM BRADY (Executive Dir.): $40,000 total reported compensation

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

Overview

Mission

Our mission is to provide a positive and character building experience that will last a lifetime. We also help underprivileged youth with league fees and equipment.

What it reported doing in 2024

The plummer challenge provides free camps for children to learn how to play games that they might not ordinarily play creating an opportunity for them to experience the joy of sports without stress of over-coaching, winning, or expectation. The camps focus on unstructured play, sport sampling, getting away from screens and becoming more active.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 94
  • Accountability: 28
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.8%; rating input score 47
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 47.6%; rating input score 48; 16th 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: 43.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 32.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 18.3% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 19.5% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 46.8% of revenue deployed · 81.9% of spending went to programs
  • Governance: 10 of 21 board members independent · 0 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $101K in reported program spending
  • Leadership: top reported pay $40K · 21 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Accountability: Independent voting board scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.