San Diego Sports Commission

Nonprofit profile at a glance

EIN
952134802
IRS 990 coverage
2009–2015
Forms available
Form 990 2015
Location
San Diego, CA, USA
Phone
6192342544
Rating confidence
Limited
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$0
Expenses
$9,053
Assets
$0
Liabilities
$0

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

Leadership & pay

33 people listed

People named in this filing

  • RON FOWLER (EXEC COMM CHAIR)
  • DAN SHEA (Treasurer)
  • ELIZABETH DUNN (Secretary)

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

Promotes the San Diego region as the preferred destination for sporting events and activities that benefit the community both economically and socially. SDSC fosters the requisite facilities, funding, management, marketing and organizational support to achieve these goals. IN NOVEMBER 2014, THE SDSC TERMINATED ITS CONTRACT WITH THE SAN DIEGO TOURISM AUTHORITY AND HAS NO OPERATIONS DURING FISCAL YEAR ENDED JUNE 30, 2016 AND 2015, RESPECTIVELY.

What it reported doing in 2015

Promotes the San Diego region as the preferred destination for sporting events and activities that benefit the community both economically and socially. SDSC fosters the requisite facilities, funding, management, marketing and organizational support to achieve these goals.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 91
  • Accountability: 100
  • Sustainability: 8
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 90%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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; 64th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: -84.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -29.2% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -37.5% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 90% of spending went to programs
  • Governance: 33 of 33 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 33 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2009 to 2015
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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 — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.