Panther Sports Club

Nonprofit profile at a glance

EIN
363699960
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Bolingbrook, IL, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$22,105
Expenses
$33,681
Assets
$73,471
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • SEAN MALIK (President)
  • BRYAN HANNY (Vice President)

People named in this filing

  • KIM NEKOLA (MARKETING)
  • LAURIE HANNY (TREASURER)
  • SEAN MALIK (President)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion and development of sport activities for girls, thru participationin supervised sport programs. These activities are designed to be instructional in nature and promote good sportsmanship.

What it reported doing in 2020

Panther sports club (pac) is an organization dedicated to giving girls the opportunity to prosper in the sporting world. Panthers is the largest all girl organization in the midwest offering year round sports in 3 areas: basketball, softball and volleyball. Each sport has an in-house and a more competitive traveling program, providing every girl the opportunity to play at any level of competition within our organization, currently, our club involves 1000 girls from age 5 thru 18. We are very proud of what our organization has offered the girls of bollingbrook and surrounding neighbors over the last 30+ years. Once a girl enters our program, she becomes part of a very large family here at panthers.

Operating model

Revenue model
Earned-program. 80% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 7th 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: 2 of 7 controls in place; rating input score 29
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -52.4%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 2.18; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -34.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -12.3% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2010 to 2020
  • 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.

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: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.