San Diego Adaptive Sports Foundation Dba Adaptive Sports & Recreation

Nonprofit profile at a glance

EIN
043842913
IRS 990-EZ coverage
2015–2022
Forms available
Form 990 2020, Form 990-EZ 2022
Location
San Diego, CA, USA
Phone
6193361806
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$102,651
Expenses
$137,170
Assets
$125,971
Liabilities
$1,956

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • SAMANTHA REMBO (President)
  • NANCY ROSENBERGER (Vice President)

People named in this filing

  • SAMANTHA REMBO (President)
  • NANCY ROSENBERGER (Vice President)
  • AB JENKINS (Treasurer)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide sports and recreational opportunities for children and adults with a physical disabiltity to ensure opportunities equal to their able bodied peers

What it reported doing in 2022

The foundation host week-long camps for children with disabiltities ages 4 through 18. The purpose of the camps are to provide campers with the opportunity to grow physically, emotionally and socially as they learn the fundementals of various adaptive sports. Sports include wheelchair basketball, handcyclying, tennis, archery, swimming, ruby, soccer, lacrosse, sailing, kayaking and more. The children learn how to establish an active life through adaptive sports and recreation. Due to the covid-19 pandemic, the foundation was unable to host a camp for calendar year 2020.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 2
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.1%; rating input score 2
  • Program expense ratio: 1.6%; rating input score 2

Transparency & Controls

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

Sustainability

  • Operating margin: -33.6%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: -22.5% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 2.1% of revenue deployed · 1.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $2K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2015 to 2022
  • 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 — Financial Efficiency: Mission deployment rate scored 2/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.