Shelby Debate Commission

Nonprofit profile at a glance

EIN
262967065
IRS 990-EZ coverage
2011–2014
Forms available
Form 990-EZ 2014
Location
Memphis, TN, USA
Phone
9012496749
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreational l Clubs

Official website

Reported finances

Revenue
$99,526
Expenses
$118,945
Assets
$0
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • DWIGHT FRYER (EXECUTIVE DIRECTOR)
  • CALVIN STRONG (PRESIDENT & DIRECTOR)

People named in this filing

  • DWIGHT FRYER (EXECUTIVE DIRECTOR)
  • JIMMY DICKEY (DIRECTOR)
  • ODELL HORTON JR (DIRECTOR)

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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To manage and grow a high-school debate league in memphis.

What it reported doing in 2014

A complete debate season was provided, consisting of monthly student workshops, eight judge training seminars, and eight (8) debate tournaments. We provided meals and trophies at all of the tournaments. 250 students from 18 shelby county high schools, eight (8) middle schools and two charter schools participated.

Operating model

Revenue model
Earned-program. 61% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Sustainability: 11
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.9%; rating input score 75
  • Program expense ratio: 62.8%; rating input score 63

Transparency & Controls

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

Sustainability

  • Operating margin: -19.5%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 37%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -10.8% per year; rating input score 0; 32nd percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -70.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 74.9% of revenue deployed · 62.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $75K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 21/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.