Rock Solid Athletic Club Inc

Nonprofit profile at a glance

EIN
208769208
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
Shreveport, LA, USA
Phone
3184708904
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs
Affiliation
Christianity

Reported finances

Revenue
$569,075
Expenses
$575,983
Assets
$49,516
Liabilities
$134,008

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • LYNN STEVENS (President & CEO)
  • TOM HEISLER (Vice President)

People named in this filing

  • SHELLEY MCMILLIAN (Director)
  • TERRI MATHEWS (Director)
  • EVELYN HEISLER (Director)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide an opportunity for children, ages 4-18, to participate in an all around camp experince in a fun environment, whild also learning team building, character building, and leadership skills in a non- denominational christian environment.

What it reported doing in 2018

To provide an opportunity for children ages 4-18 to participate in an all around camp experience, in a fun environment, while learning team building, character building, and leadership skills in a non-denomincational christian environment.

Operating model

Revenue model
Other-operating. 82% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 83
  • Accountability: 6
  • Sustainability: 26
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 9th 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; 4th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.2%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 2.71; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 98.4% of spending went to programs
  • Governance: 0 of 14 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $567K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2010 to 2018
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.