Tustin Soccer Club

Nonprofit profile at a glance

EIN
330918089
IRS 990 coverage
2014–2016
Forms available
Form 990 2016
Location
Irvine, CA, USA
Phone
7145040569
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Official website

Reported finances

Revenue
$407,678
Expenses
$382,931
Assets
$73,922
Liabilities
$2,510

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • MIKE BENJAMIN (FORMER PRESIDENT)
  • CHRIS ZUNIGA (VICE PRESIDENT)

Highest reported compensation

  • LUIS CRUZ (DIRECTOR OF COACHING): $76,400 total reported compensation
  • MIKE BENJAMIN (FORMER PRESIDENT): $4,000 total reported compensation
  • IOANA OLARU (ADMINISTRATIVE ASSISTANT): $2,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate and train children in the sport of soccer while promoting fair play, honesty and good character.

What it reported doing in 2016

The tustin soccer club is a youth soccer club organized to provide educational soccer competition for boys and girls ages 5 - 19. The club provides coaching and promotes the development of soccer skills and sportsmanship and encourages amateur athletic competition. There were over 250 players who participated in the year round competitive program consisting of practices, league play and tournaments. All expenses in part 1 are related to the above stated purpose.

Operating model

Revenue model
Earned-program. 100% 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

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: 86
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 38
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 21.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 93.9% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $76K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2014 to 2016
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.