Pima County Junior Soccer League

Nonprofit profile at a glance

EIN
510166697
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Lansdowne, VA, USA
Phone
5203900766
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$580,575
Expenses
$728,469
Assets
$208,770
Liabilities
$5,000

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • SCOTT HEATH (VICE PRESIDENT)
  • GENE WILLIAMSON (PRESIDENT)
  • CHARLIE MACCABE (VICE PRESIDENT OF COMPETITION)

Highest reported compensation

  • MATT MARCHUS (REGISTRAR): $4,077 total reported compensation
  • ANGELA MOORE (TREASURER): $3,114 total reported compensation
  • SCOTT HEATH (VICE PRESIDENT): $2,514 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support its members and manage their participation in league activities for the purpose of developing young players, promoting sportsmanship and the participation of all members, and fostering the sustainable growth of the league.

What it reported doing in 2024

Pcjsl provided a soccer experience for just over 5,000 competitive and recreational players. Players were afforded the opportunity to play at local, regional and national levels. Scholarships were offered to insure every child could play.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 69% for direct work, and 31% for grants.

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 a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 93
  • Accountability: 37
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 91%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 55.6%; rating input score 56; 12th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.5%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 1.4%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 91% of spending went to programs
  • Governance: 5 of 9 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $663K in reported program spending
  • Leadership: top reported pay $4K · 9 people listed
  • Consistency: 29 of 31 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Accountability: Independent voting board scored 56/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.