Scots Athletic Foundation

Nonprofit profile at a glance

EIN
461232895
IRS 990-EZ coverage
2017–2023
Forms available
Form 990-EZ 2023, Form 990-N 2016
Location
Upland, CA, USA
Phone
9097015169
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$147,780
Expenses
$160,723
Assets
$14,489

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Denise Vidaure (PRESIDENT)

People named in this filing

  • Denise Vidaure (PRESIDENT)
  • Tina HoChing (TREASURER)
  • Katrina Castro (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To fund and support upland high school football team and the array of expenses not supported by the school district funding.

What it reported doing in 2023

Provided support to the Upland High School football team including uniforms, equipment, tournament fees, and team events. School district funding of high school sports does not include this support. Funding through foundation programs is non-discriminatory and available to all team members. (Awards & Banquet - $8467, Team Meals - $3380, Team Bonding Events - $1722, Senior Nite - $1290.)

Operating model

Revenue model
Other-operating. 63% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 87.7%; rating input score 88

Transparency & Controls

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

Sustainability

  • Operating margin: -8.8%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 12.3% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -6.7% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 87.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $141K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2017 to 2023
  • 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.

  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.