Livonia City Soccer Club

Nonprofit profile at a glance

EIN: 262834041
IRS 990 coverage: 2014–2016
Forms available: Form 990 2016
Location: Livonia, MI, USA
Rating: 80
Verdict: STRONG
Rating confidence: Moderate
Sector: Human Services

Official website

Reported finances

Revenue: $831,131
Expenses: $864,538
Assets: $12,089
Liabilities: $0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

JAMES C BURNETTE (PRESIDENT)

Highest reported compensation

MIKE BONA (VICE PRESIDE): $26,843 total reported compensation
MATT GRODZICKI (SECRETARY): $8,260 total reported compensation
JAMES C BURNETTE (PRESIDENT): $8,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The livonia city soccer club strives to be an affordable soccer program that facilitates player, team and personal development in a positive atmosphere at all levels of play. The lcsc is committed to sportsmanship, teamwork, family involvement and fun. Livonia city soccer club is a non profit organization providing a friendly environment for growth within our community. We offer select, premier, and recreational levels. Our philosophy rests in granting all players equal opportunities and benefits within their level of play in the sport of soccer. The club provides recreational players with a developmental opportunity by emphasizing participation in a family centered environment. The club also provides select and premier players with opportunities to develop into elite athletes. With multiples teams at almost every age group, the livonia city soccer club truly is the club in southeast Michigan for players of all ages and abilities.

What it reported doing in 2016

The purpose of the lcsc shall be to promote and develop soccer among youth and to encourage a spirit of good conduct and sportsmanship in all areas of the sport. Lcsc shall regulate, promote and organize recreational and competitive teams for the benefit of all its members, participating in local, state and national competitions. The organization is exclusively for charitable and educational purposes and fosters national and international amateur athletic competition within the meaning of 501c3 of the internal revenue code of 1986 (as amended).

Operating model

Revenue model: Membership-supported. 99% of the money available for current operations came from membership dues.
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 revenue has declined or grown slowly.

Rating breakdown

Financial Efficiency: 89
Transparency & Controls: 81
Accountability: 82
Sustainability: 30
Growth: 40

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 100%; rating input score 100
Program expense ratio: 99.8%; rating input score 100
Fundraising efficiency: Limited

Transparency & Controls

Consistency checks: 90%; rating input score 90; 4th 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: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: -4%; rating input score 25; 25th percentile among comparable filings
Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
Officer compensation ratio: 5%; rating input score 57; 57th percentile among comparable filings

Growth

Program expense growth: 0.8% per year; rating input score 100; 34th percentile among comparable filings
Revenue growth: -15.7% per year; rating input score 0; 4th percentile among comparable filings
Asset growth: -93.3% per year; rating input score 0; 0th percentile among comparable filings

Details

Where the money goes: 100% of revenue deployed · 99.8% of spending went to programs
Governance: 90 of 6 board members independent · 5 of 9 filing controls reported
Programs: 1 filed program accomplishment · $863K in reported program spending
Leadership: top reported pay $27K · 6 people listed
Consistency: 20 of 21 current checks pass · 1 finding to review
Schedules: 4 filed schedules
Filing history: 2 filing years from 2014 to 2016
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: 3 of 8 not reported.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 25/100.
High — Sustainability: Total-asset coverage ratio scored 1/100.
Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 57/100.