Recreation and Team Sports

Nonprofit profile at a glance

EIN
262496656
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Berkeley, CA, USA
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$86,729
Expenses
$89,684
Assets
$11,145

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Marjorie Shultz (President)

People named in this filing

  • Marjorie Shultz (President)
  • Michele Arreola-Burl (Secretary Treasurer)
  • Catherine Jamison (Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Recreation and Team Sports RATS runs a summer sports day camp for children ages 8-14. The goal of this program is to promote physical health and positive inter-age social interaction for participants of diverse abilities and backgrounds. No one is ever turned away due to an inability to pay.

What it reported doing in 2025

In 2025 we were able to serve over 140 children in mixed-age groups regardless of their ability to pay program fees. We hired 20 teens and young adults as summer camp counselors.

Operating model

Revenue model
Earned-program. 99% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.9%; rating input score 90
  • Program expense ratio: 87%; rating input score 87

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -3.4%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 19.3%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 89.9% of revenue deployed · 87% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $78K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.