Lanier Soccer Association Inc

Nonprofit profile at a glance

EIN
582247577
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Gainesville, GA, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$888,490
Expenses
$732,945
Assets
$300,251
Liabilities
$6,414

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • GARY MARX (VICE PRESIDENT AND TRES)
  • JAMES COYLE (PRESIDENT)

People named in this filing

  • GARY MARX (VICE PRESIDENT AND TRES)
  • JAMES COYLE (PRESIDENT)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To implant firmly in youth ideals of good sportsmanship, honesty, and loyalty; so that they may be finer and healthier youths who will mature into responsible adults.

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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 66
  • Program expense ratio: 80.6%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 11th 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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 13.9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 19.8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 51.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 66.5% of revenue deployed · 80.6% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $591K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2020 to 2022
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.