Southern Spirit Volleyball Club Inc

Nonprofit profile at a glance

EIN
270658315
IRS 990 coverage
2013–2013
Forms available
Form 990 2013, Form 990-EZ 2012
Location
Peachtree City, GA, USA
Phone
6782316061
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$203,744
Expenses
$207,802
Assets
$11,647
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • Robert J Didier (Director): $21,517 total reported compensation
  • Robert Doyal (Assistant Direc): $9,060 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of a well-organized USA Volleyball Club opportunity for girls 10-18 of age. Providing a healthy opportunity for girls to grow athletically in the fundamentals of volleyball skills and in positive character trait development by promoting a positive self-concept, self esteem, personal integrity, responsibility, sportsmanship, self-discipline and valued teamwork.The organization will support and enhance the community by preparing girls for developmental play, school volleyball programs, recreational volleyball programs and/or club competition.

What it reported doing in 2013

Southern Spirit Volleyball Club (SSVC) within this past year has fulfilled its charter to provide support to the community.We have established a very successful Developmental Program to train girls from the ages of 8-14 in volleyball fundamentals. This program operates on an average of two to four days per week.These girls have continued training, played for recreation leagues, school volleyball, and junior olympic programs.SSVC players volunteered with Fayette County Recreation Department as coaches to teach younger players. SSVC is currently in communications with Fayette County Recreation Department and has offered additional help by our players and has offered the use of our facility for the same purpose.SSVC has recruited quality and experienced coaches including many certified classroom teachers and physical education teachers. These individuals are trained to work with youth to promote proper growth in all the areas of athletics and character development.SSVC has worked through Developmental Programs, Camps, Specialty Training, and Junior Olympic Volleyball in Southern Region Volleyball Association (SRVA) to train girls for our primary purpose. We have worked with over two hundred girls this past year. We have also offered reduced membership fee scholarships to our programs whenever possible to allow girls to participate that may not financially be capable to do so.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 89
  • Accountability: 0
  • Sustainability: 32
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 14.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 19.7% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -51.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 87% of revenue deployed · 85.3% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $177K in reported program spending
  • Leadership: top reported pay $22K · 2 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: 4 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.