Student Program for Academic & Athletic Transition

Nonprofit profile at a glance

EIN
161642307
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
4153785871
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Official website

Reported finances

Revenue
$370,308
Expenses
$528,582
Assets
$45,464
Liabilities
$393,332

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

Leadership & pay

6 people listed

Executive titles in this filing

  • HAROLD PEARSON (CEO)
  • WILLIE BOGAN (President)

Highest reported compensation

  • HAROLD PEARSON (CEO): $150,000 total reported compensation

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

Overview

Mission

Spaat's mission is to empower socially and economically disadvantaged high school student-athletes by providing them with academic, athletic and community support services to increase the number of student-athletes being prepared for college, careers and life after sports.

What it reported doing in 2024

Educated disadvantaged high school student-athletes by providing them with academic, athletic and community support services to increase the number of student-athletes ready for college, careers and life after sports.

Operating model

Revenue model
Grant-funded. 78% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 93% 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 83
  • Accountability: 58
  • Sustainability: 6
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 56.5%; rating input score 57
  • Fundraising efficiency: $6.92 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -42.7%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 8.65; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 28.4%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -10% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 56.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $299K in reported program spending
  • Leadership: top reported pay $150K · 6 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: 7 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.