Shift Why

Nonprofit profile at a glance

EIN
300883866
IRS 990 coverage
2016–2020
Forms available
Form 990 2020, Form 990-N 2015
Location
Parkton, MD, USA
Phone
4434471877
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Alliance/Advocacy

Official website

Reported finances

Revenue
$10,704
Expenses
$789,390
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • FRANK CULLOTA (PRESIDENT)
  • JOSEPH EHRMANN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOSEPH EHRMANN (EXECUTIVE DIRECTOR): $121,998 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to transform the current "win-at-all-cost" sports culture, where the value is too often defined by the scoreboard, to a culture that defines and promotes sports as a human growth experience that focuses on the intentional development of the educational, social, and emotional well-being of each student-athlete.

What it reported doing in 2020

The insideout initiative provides a systems level approach that provides leadership development, training, curriculum and resources through ongoing workshops and in-person trainings to change the win-at-all-cost sports culture. This three year process equips entire communities-from school boards, superintendents, principals and athletic administrators, to coaches, parents and students-to elevate the purpose of education-based athletics and create a community of care that is centered on the holistic development of every child.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for grants.

The verdict

SUPPORTED - 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: 86
  • Transparency & Controls: 93
  • Accountability: 60
  • Sustainability: 3
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7,274.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 15.5%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -18.8% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: -18.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.4% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $730K in reported program spending
  • Leadership: top reported pay $122K · 4 people listed
  • Highest-paid contractors: 1 contractor listed · $239K reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2016 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.