Nirsa Foundation
Nonprofit profile at a glance
- EIN
- 931090612
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Corvallis, OR, USA
- Phone
- 5417668211
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Sports Associations &Training Facilities
Reported finances
- Revenue
- $156,210
- Expenses
- $232,775
- Assets
- $1,883,092
- Liabilities
- $49,827
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- DEMOND PRYOR (PRESIDENT (INCOMING PART-YEAR))
- LARRY MELLINGER CRSS (PRESIDENT (OUTGOING PART-YEAR))
- LIZ HENRY (PRESIDENT-ELECT)
- PAMELA WATTS (EXECUTIVE DIRECTOR)
Highest reported compensation
- PAMELA WATTS (EXECUTIVE DIRECTOR): $246,620 total reported compensation
- JOE WILLIAMS (SENIOR DIRECTOR OF FINANCE): $124,769 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The nirsa foundation, through fundraising and stewardship efforts, works in cooperation with the national intramural-recreational sports association (nirsa) to enhance the effectiveness of collegiate recreational sports by providing its members meaningful opportunities for scholarship, research, and personal and professional development.
What it reported doing in 2024
During 2024, nirsa foundation continued to enhance collegiate recreational sports by providing opportunities for scholarship, research, and development, including making grants 1) for students and professionals to attend nirsa educational events (annual conference or institutes), 2) to fund research and benchmarking that advances the profession of collegiate recreation, and 3) to support health and wellbeing in higher education.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 79% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 71
- Accountability: 77
- Sustainability: 34
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.2%; rating input score 90
- Program expense ratio: 58.4%; rating input score 58
- Fundraising efficiency: $32.14 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -49%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 8.09; rating input score 87; 87th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 24.7%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 10.5% per year; rating input score 100; 71st percentile among comparable filings
- Revenue growth: -0.9% per year; rating input score 0; 20th percentile among comparable filings
- Asset growth: 4.5% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 90.2% of revenue deployed · 58.4% of spending went to programs
- Governance: 10 of 10 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $136K in reported program spending
- Leadership: top reported pay $247K · 17 people listed · 0 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 3 filed related-organization links
- 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 — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 58/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Operating margin scored 5/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.