Potomac Curling Club of the National Capital Area Inc

Nonprofit profile at a glance

EIN
311596397
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Laurel, MD, USA
Phone
3013621116
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$291,071
Expenses
$201,103
Assets
$1,433,511
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • ALISON KEMP (PRESIDENT)
  • OLIVIA CAPPELLO (VICE PRESIDENT)

People named in this filing

  • ALISON KEMP (PRESIDENT)
  • OLIVIA CAPPELLO (VICE PRESIDENT)
  • SENAY EMMANUEL (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Curling sports competition/training

What it reported doing in 2024

Program services. Spirit of curling - maintains a high standard of sportsmanship, etiquette and camaraderie in our club.trophies/nametags - responsible for ensuring all trophies, plaques and member awards are updated each year, and issues each member a nametag.leagues & programs - identifies league & program coordinators, establishing league & program guidelines, administering surveys, and documenting all leagues.internal bonspiels - responsible for coordinating, manning, and documenting internal bonspiels.volunteering - responsible for maintaining the club's volunteer requirements & recommending ways to increase our volunteer participation.social events - responsible for planning, coordinating, manning and documenting of social outings for the membership.communications - responsible for maintaining and improving communications with the entire pcc membership through internal newsletters.

Operating model

Revenue model
Earned-program. 83% 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 available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.7%; rating input score 38
  • Program expense ratio: 58.2%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 30.9%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 7.13; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 37.7% of revenue deployed · 58.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $117K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 38/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.