National Step Show Alliance

Nonprofit profile at a glance

EIN
141939727
IRS 990-EZ coverage
2012–2012
Forms available
Form 990 2011, Form 990-EZ 2012
Location
Nashville, TN, USA
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Dance

Official website

Reported finances

Revenue
$55,528
Expenses
$80,572
Assets
$17,725

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See Schedule O

What it reported doing in 2012

During the fiscal year the NSSA conducted over 100 stepping workshops and provided coaches for over 75 middle school and high school step teams across the Midwest, Mid-Atlantic and Sourteast. Over 1,000 participants for this year.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up. 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: 44
  • Transparency & Controls: 100
  • Sustainability: 10
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.5%; rating input score 50
  • Program expense ratio: 34.1%; rating input score 34

Transparency & Controls

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

Sustainability

  • Operating margin: -45.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -114.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -91.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 49.5% of revenue deployed · 34.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.