Napa Youth Soccer League Inc Napa United

Nonprofit profile at a glance

EIN
942666982
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Napa, CA, USA
Phone
7079687445
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$1,869,921
Expenses
$1,863,820
Assets
$185,180
Liabilities
$54,642

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Karl Frisinger (President)
  • John Ferrigan (Vice President)

Highest reported compensation

  • Karl Frisinger (President): $30,000 total reported compensation
  • Lindsey Dale (VP Fields/Equip): $5,192 total reported compensation

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

Overview

Mission

To provide the youth of the community an opportunity to play soccer.

What it reported doing in 2024

The league provides Academy Teams for the player who is interested in an even higher level of development and competition. The Academy teams play other Academy Teams within U.S. Club and N. California premier districts, and are usually no more than two hour's drive away. Academy soccer begins at the under 10 age group. Some older teams will occassionally travel further for tournaments. A portion of the Boys Academy plays in the MLS Next which requires additional travel in and out of state based on age group and rankings. Approximately 350 players participated in the academy teams.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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 - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 94
  • Accountability: 63
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 89.4%; rating input score 89
  • Fundraising efficiency: $1.77 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

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: 100%; rating input score 100; 76th percentile among comparable filings
  • 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: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 0.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 89.1% of revenue deployed · 89.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.7M in reported program spending
  • Leadership: top reported pay $30K · 8 people listed
  • Highest-paid contractors: 1 contractor listed · $138K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.