National Center for Sports Safety

Nonprofit profile at a glance

EIN
020789156
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Hoover, AL, USA
Phone
8665086277
Rating
56
Verdict
MIXED
Rating confidence
Moderate
Sector
Safety Education

Official website

Reported finances

Revenue
$104,593
Expenses
$117,735
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JOSEPH LONGORIA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOSEPH LONGORIA (EXECUTIVE DIRECTOR): $34,845 total reported compensation
  • MICHAEL JOHNSTON (DIRECTOR OF OPERATIONS): $21,619 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The national center for sports safety (ncss) was founded to promote the importance of injury prevention and safety on all levels of youth sports through education and research. The ncss focuses on decreasing the number and/or severity of injuries through developing and teaching sports safety courses and collecting, analyzing, and researching injury data.

What it reported doing in 2018

To promote the importance of injury prevention and safety of all levels of youth sports through education and research; to decrease the number and severity of injuries among athletes by deveopling and teaching sports safety courses and researching and analyzing injury data.

Operating model

Revenue model
Earned-program. 62% 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 - 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: 38
  • Transparency & Controls: 84
  • Accountability: 77
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.9%; rating input score 44
  • Program expense ratio: 39%; rating input score 39
  • Fundraising efficiency: $0.21 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 4 of 9 controls in place; rating input score 44
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 48%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -42.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -24.6% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -15.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 43.9% of revenue deployed · 39% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $46K in reported program spending
  • Leadership: top reported pay $35K · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.