Southern Arizona Community Sports Inc

Nonprofit profile at a glance

EIN
261302348
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Tucson, AZ, USA
Phone
5205450500
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Community Service Clubs

Reported finances

Revenue
$833,321
Expenses
$744,545
Assets
$1,415,096
Liabilities
$44,917

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • DONALD J TRINGALI (PRESIDENT)

People named in this filing

  • DONALD J TRINGALI (PRESIDENT)
  • CHRIS W LUDWIG (TREASURER)
  • GARY MALIS (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide safe, accessible and affordable gym space for youth sports programs that require indoor facilities.

What it reported doing in 2024

Operating and maintaining a facility for youth basketball and volleyball in southern Arizona, home to tournaments, leagues, camps, clinics, open play and other programs devoted to youth health and fitness. For the year ended 6/30/25, open play hours were provided to a total of 1,239 youths and 415 adults. These are court rentals at 1/youth and 2/adults, a discounted price to ensure consistency with the organization's mission of providing a safe and affordable place to the community. In total, the organization hosted 575,187 visitors during the year ended 6/30/25.

Operating model

Revenue model
Earned-program. 90% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.4%; rating input score 89
  • Program expense ratio: 89.5%; rating input score 90
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 10.7%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -7.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 89.4% of revenue deployed · 89.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $667K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 24 of 24 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
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.