Sports Academy of Idaho

Nonprofit profile at a glance

EIN
273256985
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2013
Location
Meridian, ID, USA
Phone
2083408401
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$75,100
Expenses
$142,539
Assets
$16,702
Liabilities
$1,221

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

Leadership & pay

6 people listed

Highest reported compensation

  • JOE DEVERA (CHAIRMAN OF THE BOARD): $11,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our objective is to provide our players with a competitive basketball environment to help them become better individual basketball players, as well as vital members of their respective teams. We believe basketball can be used as a tool to help players learn how to work hard, understand the importance of personal discipline, and become leaders in our community. We ask our players to "fill their jersey's; what we mean by this is: "it may say Idaho elite on the front of your jersey, but it doesn't mean anything if you don't back it up by giving your all, having a great attitude, being an encouragement to others, and respecting your opponent. Only then will you be considered elite".

What it reported doing in 2024

Our objective is to provide our players with a competitive basketball environment to help them become better individual basketball players, as well as vital members of their respective teams. We believe basketball can be used as a tool to help players learn how to work hard, understand the importance of personal discipline, and become leaders in our community. We ask our players to "fill their jerseys; what we mean by this is: "it may say Idaho elite on the front of your jersey, but it doesn't mean anything if you don't back it up by giving your all, having a great attitude, being an encouragement to others, and respecting your opponent. Only then will you be considered elite".

Operating model

Revenue model
Membership-supported. 72% of the money available for current operations came from membership dues.
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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 56
  • Sustainability: 17
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.4%; 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 24th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -89.8%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -13.6% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.4% of spending went to programs
  • Governance: 7 of 9 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $129K in reported program spending
  • Leadership: top reported pay $11K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.