Pop Warner Little Scholars Inc

Nonprofit profile at a glance

EIN
860317008
IRS 990 coverage
2010–2010
Forms available
Form 990 2010
Location
Peoria, AZ, USA
Phone
6238100922
Rating confidence
Limited
Sector
Football

Official website

Reported finances

Revenue
$250,909
Expenses
$264,483
Assets
$100,775
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.

Leadership & pay

13 people listed

Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of pop warner little scholars is to enable young people to benefit from participation in team sports and activities in a safe and structured environment. Through this active participation, pop warner programs teach fundamental values, skills and knowledge that young people will use throughout their lives. Pop warner seeks to provide fun athletic learning opportunities for children, while emphasizing the importance of academic success. Specifically, pop warner seeks to familarize players and spirit participants with the fundamentals of football, cheerleading and dance. Pop warner strives to inspire youth, regardless of race, creed or national origin, to practice the ideals of sportsmanship, scholarship and physical fitness.

What it reported doing in 2010

Pop warner provides fun athletic learning oppo0rtunities for children, while emphasizing the importance of academic success. Pop warner familiarizes players and spirit participants with the fundamentals of football, cheer and dance. The organization inspires youth, regardless of race, creed or national origin, to practice the ideals of sportsmanship, scholarship and physical fitness.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 0
  • Sustainability: 40
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 59th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.4%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 13 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $207K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.