North Coast Athletic Conference

Nonprofit profile at a glance

EIN
341427138
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Westlake, OH, USA
Phone
4408718100
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$464,875
Expenses
$544,897
Assets
$426,506
Liabilities
$83,968

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • ROCKWELL JONES (PRESIDENT)

People named in this filing

  • ROCKWELL JONES (PRESIDENT)
  • JAMES MULLEN JR (VICE PRESIDE)

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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organize, support, and promote collegiate sports

Operating model

Revenue model
Earned-program. 86% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66%; rating input score 66
  • Program expense ratio: 56.9%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 6th 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.2%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 66% of revenue deployed · 56.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $310K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.