Ohio Youth Soccer Association North

Nonprofit profile at a glance

EIN
341552196
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Brunswick, OH, USA
Phone
4405269020
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$306,040
Expenses
$1,788,834
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • PAUL R EMHOFF (PRESIDENT)
  • TOM PICKETT (VICE PRESIDENT)
  • JEN FICKETT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TOM TURNER (DIRECTOR OF COACHING): $21,292 total reported compensation
  • JEN FICKETT (EXECUTIVE DIRECTOR): $17,091 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization was formed to maintain, operate, promote, encourage, and conduct activity within the sport of soccer for youths nineteen years of age and younger. Activities include, but are not limited to: the operation and management of soccer training; the promotion of travel programs for such teams; and the provision, management, and conducting of soccer and related programs for players, including athletic and social activities promoting both athletic and character development. Other goals are to encourage the development of leagues, clubs, associations, organizations, and programs which ensure that soccer is made available to all youths at all levels of competition, regardless of sex, and to teach and encourage good sportsmanship and fair play for all participants.

What it reported doing in 2020

Tournaments and coaching - tournaments are conducted at premier, competitive, and recreational levels for each age level for both girls and boys. Coaching schools are conducted to encourage education, training, sportsmanship, and fun for players.

Operating model

Revenue model
Earned-program. 94% 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. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 83
  • Accountability: 91
  • Sustainability: 5
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80%; rating input score 80
  • Program expense ratio: 14.6%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 16th 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -484.5%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.1%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: -10.9% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -9.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 80% of revenue deployed · 14.6% of spending went to programs
  • Governance: 69 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $262K in reported program spending
  • Leadership: top reported pay $21K · 10 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Program expense ratio scored 15/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.