Mountain Pacific Sports Federation
Nonprofit profile at a glance
- EIN
- 943292488
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- San Luis Obispo, CA, USA
- Phone
- 8052359055
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Amateur Sports Competitions
Reported finances
- Revenue
- $983,290
- Expenses
- $918,039
- Assets
- $579,263
- Liabilities
- $4,191
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Highest reported compensation
- FOTI MELLIS (EXEC. DIRECTOR): $153,065 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A. Form an athletic federation to organize, promote, control and supervise intercollegiate athletics competition and championships in selected sports among the member institutions.b. Establish standards and promote scholarship and high ideals in sportsmanship and equity in the member institutions.c. Formulate principles to guide the conduct of athletic programs of the highest quality and character consistent with the missions of the member institutions and the MPSF.d. Incorporate intercollegiate athletics within the respective educational programs of the member institutions and shall place and maintain such athletics under the same administrative and academic control as exists in their other educational programs.e. Promote and coordinate programs of academic cooperation and build upon the alliance fostered by the MPSF's athletic programs to advance the academic missions of the member institutions.
What it reported doing in 2024
Coordinate revenues received and distributed. Account for monies received from NCAA grants and determine distributions to member institutions. Govern the schedule of in-season contests among member institutions and organize championship meets and tournaments.
Operating model
- Revenue model
- Earned-program. 100% 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
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 60
- Accountability: 5
- Sustainability: 45
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.4%; rating input score 93
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.6%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 16.7%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 1% per year; rating input score 100; 22nd percentile among comparable filings
- Revenue growth: -0.1% per year; rating input score 0; 14th percentile among comparable filings
- Asset growth: -1.4% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 93.4% of revenue deployed · 100% of spending went to programs
- Governance: 0 of 11 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $918K in reported program spending
- Leadership: top reported pay $153K · 12 people listed · 0 of 6 pay-setting controls reported
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 20/100.