Pop Warner Little Scholars Inc

Nonprofit profile at a glance

EIN
911791440
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
Eagle River, AK, USA
Phone
9072502210
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$258,057
Expenses
$227,126
Assets
$199,158
Liabilities
$771

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

Leadership & pay

3 people listed

Executive titles in this filing

  • STAN BROWN (PRESIDENT)

People named in this filing

  • MADISYN BROWN (TREASURER)
  • STAN BROWN (PRESIDENT)
  • CLINT SPENCER (SECRETARY)

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

Football and cheerleading. The opportunity is provided for boys and girls to participate in organizered sports. Program services include uniforms, camps, trophies, coaches, field time, and other related expenses.

What it reported doing in 2020

Pop warner little scholars, inc (pwls) is a non-profit organization that provides youth football and cheer & dance programs for participants in 42 states and several countries around the world. As the only national youth organization that requires scholastic aptitude to participate, pop warner is committed to developing america's young people on the field and off. Each year pop warner continues to expand its efforts in team and activity participation, as well as visibility and outreach in the community.

Operating model

Revenue model
Other-operating. 86% of the money available for current operations came from other operating 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.7%; rating input score 74
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: $13.35 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • 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: 12%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 5% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 73.7% of revenue deployed · 83.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $190K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2011 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.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.