San Diego Police Athletic Federation

Nonprofit profile at a glance

EIN
237250131
IRS 990-EZ coverage
2010–2012
Forms available
Form 990-EZ 2012
Location
San Diego, CA, USA
Phone
8585731199
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$46,397
Expenses
$47,593
Assets
$48,366

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

9 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fellowship for members, increase public awareness

What it reported doing in 2012

Entry fees paid on behalf of members for their participation in sporting events to heighten public awareness of service personnel and maintain physical fitness.

Operating model

Revenue model
Membership-supported. 81% of the money available for current operations came from membership dues.
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. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.7%; rating input score 79
  • Program expense ratio: 76.6%; rating input score 77

Transparency & Controls

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

Sustainability

  • Operating margin: -2.6%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 20.8% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 78.7% of revenue deployed · 76.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $36K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • 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 40/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • 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.