Katonah Lewisboro Community Tennis Association Inc
Nonprofit profile at a glance
- EIN
- 464564807
- IRS 990 coverage
- 2014–2014
- Forms available
- Form 990 2014
- Location
- Waccabuc, NY, USA
- Phone
- 9142614307
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Racquet Sports
Reported finances
- Revenue
- $459,382
- Expenses
- $5,358
- Assets
- $454,024
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- ROBERT LABRIOLA (PRESIDENT)
- STEPHEN COHEN (VICE-PRESIDENT)
People named in this filing
- JOY DENISE BURKE (BOARD MEMBER)
- DIANE CRYSTAL (BOARD MEMBER)
- CAL KRAMER (BOARD MEMBER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The katonah lewisboro community tennis association, inc is dedicated to building 6 tennis courts with lighting and related amenities on the john jay high school campus in cross river, New York, and then expanding the growth of tennis in the katonah-lewisboro, ny area.
What it reported doing in 2014
Raising funds for the purpose of constructing 6 tennis courts on the john jay high school campus in cross river, New York.
Operating model
- Revenue model
- Donor-supported. 100% 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
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 13
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 95
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0.5%; rating input score 0
- Program expense ratio: 38.6%; rating input score 39
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 98.8%; rating input score 100; 100th percentile among comparable filings
- Total-asset coverage ratio: 84.74; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 0.5% of revenue deployed · 38.6% of spending went to programs
- Governance: 10 of 10 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $2K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.