Section One Inc
Nonprofit profile at a glance
- EIN
- 132731525
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Harrison, NY, USA
- Phone
- 9145922526
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Amateur Sports Competitions
Reported finances
- Revenue
- $1,715,683
- Expenses
- $1,806,095
- Assets
- $1,090,230
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- BRIAN PIAZZA (2ND VICE PRESIDENT)
- DR MARC BAIOCCO (1ST VICE PRESIDENT)
- JOSEPH SIGILLO (PRESIDENT)
Highest reported compensation
- TODD SANTABARBARA (EXECUTIVE DIR./TREASURER): $16,710 total reported compensation
- JESSE MERCHANT (ASSISTANT TRESAURER/ RECOR): $12,485 total reported compensation
- MICHAEL CRING (MEMBER): $4,050 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Section one, inc. Acts as an agent in governing the interscholastic athletic activities for boys & girls in grades 7-12 in its member schools.
What it reported doing in 2024
The association serves as a central organization through which member high schools in New York state participate in athletic meets and tournaments in over 20 different sports.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 81
- Transparency & Controls: 92
- Accountability: 68
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.2%; rating input score 93
- Program expense ratio: 87.8%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.3%; rating input score 24; 24th percentile among comparable filings
- Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 2.1%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: 4.8% per year; rating input score 100; 41st percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings
Details
- Where the money goes: 93.2% of revenue deployed · 87.8% of spending went to programs
- Governance: 14 of 14 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.6M in reported program spending
- Leadership: top reported pay $17K · 17 people listed
- Consistency: 22 of 22 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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 — Accountability: Governance controls: 6 of 8 not reported.
- High — Sustainability: Operating margin scored 24/100.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.