National Intercollegiate Rugby Association Inc

Nonprofit profile at a glance

EIN
825474195
IRS 990-EZ coverage
2021–2022
Forms available
Form 990-EZ 2022, Form 990-N 2020
Location
Colorado Springs, CO, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$93,870
Expenses
$99,590
Assets
$4,237

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Curt Smyth (President)

People named in this filing

  • Amy Rusert (Commissioner)
  • Rebecca Carlson (Treasurer)
  • Curt Smyth (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-EZ. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Association shall be to encourage the introduction teaching promotion and understanding of the sport of women's rugby and undertake other activities incidental or conducive to the furtherance of these objects. The overarching goal of the Association is to help support the growth of women's rugby nationally to attain NCAA Championship status. NIRA brings together institutions of higher education that compete at the highest levels of intercollegiate women's rugby in the United States. The Association seeks to organize manage and promote the sport of intercollegiate women's rugby and to annually hold a postseason intercollegiate women's rugby championships called the National Intercollegiate Rugby Association NIRA Divisional Championships.

What it reported doing in 2022

The NIRA conducts ongoing outreach and advocacy to grow the number of NCAA varsity programs to achieve the "overarching goal of the Association is to help support the growth of women's rugby nationally to attain NCAA Championship status." This is done year round and culminates at the NCAA Annual Convention.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 87.9%; rating input score 88

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -6.1%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 23.1%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -8.3% per year; rating input score 0; 33rd percentile among comparable filings
  • Revenue growth: -7.8% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: -80.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 87.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $88K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.