Sport Champions Alliance Foundation

Nonprofit profile at a glance

EIN
921445491
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Reno, NV, USA
Phone
5109469918
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$69,000
Expenses
$111,336
Assets
$59,110
Liabilities
$2,975

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Kebiao Shen (CEO)

People named in this filing

  • Kebiao Shen (CEO)
  • Yuling Gao (CFO)
  • Ying Yao (Secretary)

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

Enhance juniors and youths interest in sport and improve the sport skills and sportsmanship of them. Provide opportunity to juniors and youth to experience the beauty of sport and foster their maturity of mind and physics.

What it reported doing in 2024

Donation to other nonprofit organization

Operating model

Revenue model
Earned-program. 87% 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 67% for direct work, and 33% for grants.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 86
  • Accountability: 49
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $1.45 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: 33.3%; rating input score 33; 19th 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -61.4%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 114.8% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.7% of spending went to programs
  • Governance: 1 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $91K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Independent voting board scored 33/100.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.