National Junior College Ath Assn ESports

Nonprofit profile at a glance

EIN
842642042
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Charlotte, NC, USA
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$430,201
Expenses
$370,603
Assets
$364,668
Liabilities
$147,919

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Christopher A Parker (President)
  • Jeff White (Executive Director)

People named in this filing

  • Brian Anweiler (Board Member)
  • Dan Kinney (Board Member)
  • Shelley Bannish (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The National Junior College Athletic Association Esports is the national governing body for two-year college esports events and tournaments in the United States.

What it reported doing in 2024

The eSports organization conducted competition amoung two-year college participant teams and tournaments. From the prior fiscal year, the number of colleges participating has grown to 200 member schools, a 7.5%.

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 76% of its reported program spending through affiliated organizations.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 82
  • Accountability: 18
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.1%; rating input score 45
  • Program expense ratio: 52.4%; rating input score 52
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: Limited
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.9%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 30.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 39.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 45.1% of revenue deployed · 52.4% of spending went to programs
  • Governance: 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $194K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • 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 45/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.