Powhatan Youth Athletic Assoc Inc

Nonprofit profile at a glance

EIN
541432943
IRS 990 coverage
2012–2015
Forms available
Form 990 2015
Location
Powhatan, VA, USA
Phone
8043320142
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Official website

Reported finances

Revenue
$153,518
Expenses
$158,158
Assets
$122,046
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOSH CABANISS (PRESIDENT)

People named in this filing

  • LORI LAWSON (TREASURER)
  • JOSH CABANISS (PRESIDENT)
  • BRIAN COERPER (VICE PRESIDE)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote youth athletics in an organized basis where good and fair play are practiced

What it reported doing in 2015

To promote an organized youth athletics program for football, softball and cheerleading where good and fair play will be practiced by all participants.

Operating model

Revenue model
Other-operating. 92% 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 80
  • Accountability: 70
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 94.1%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: -16.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -20.6% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 94.1% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $149K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2012 to 2015
  • 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 — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.