San Gabriel Volleyball Club

Nonprofit profile at a glance

EIN
954736264
IRS 990 coverage
2012–2019
Forms available
Form 990 2019, Form 990-N 2010
Location
Los Angeles, CA, USA
Phone
6265243721
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$2,668,452
Expenses
$2,668,452
Assets
$4,500
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Leilani Napoleon (President)
  • Antoinette Kathol (Vice President)

People named in this filing

  • Leilani Napoleon (President)
  • Antoinette Kathol (Vice President)
  • Vanessa Williams (Treasure)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides means so youth may enjoy the sport of volleyball. Providing training camps.

What it reported doing in 2019

The purpose of the event was to allow youth learn the great sport of volleyball and allow for youth of lower income families within the community we service to have a chance to learn the sport that they would normally can not afford.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 94% 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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 80
  • Accountability: 76
  • Sustainability: 38
  • Growth: 80

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 53.8%; rating input score 54; 16th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 93; 93rd percentile among comparable filings

Growth

  • Program expense growth: 19.3% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 21.4% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: -7.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Highest-paid contractors: 1 contractor listed · $2.7M reported
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 8 filing years from 2012 to 2019
  • 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.

  • Review — Transparency & Controls: Grant itemization coverage scored 54/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.