Ultimate Sports Association

Nonprofit profile at a glance

EIN
474361038
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-EZ 2015, Form 990-N 2025
Location
Danville, CA, USA
Phone
9253228785
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Basketball

Reported finances

Revenue
$62
Expenses
$44,095
Assets
$39,956
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • FRANK ALLOCCO JR (VICE PRESIDENT)
  • MICHAEL SAMUELS (PRESIDENT)

People named in this filing

  • FRANK ALLOCCO JR (VICE PRESIDENT)
  • CHRISTOPHER M WHIRLOW (SECRETARY)
  • MICHAEL SAMUELS (PRESIDENT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's mission is to serve the east bay and surrounding areas by offering youth athletic leagues, camps, teams and clinics.

What it reported doing in 2025

Ultimate sports association (USA) is dedicated to youth development, healthy living and social responsibility. We exist to provide our community with programs in an environment that allows us to develop our youth to their full potential, socially, physically and mentally. We use sports as a tool to:* teach and inspire leadership in our youth* give back to our community and teach our youth to do the same* promote the importance of a healthy and active lifestyle* prepare our youth to succeed in lifein 2023, we offered activities that served our community by:* providing families with much needed childcare in the form of basketball clinics and camps* providing the youth in our community with an opportunity to stay physically active and mentally healthy* providing employment opportunities in a safe and healthy work place* providing youth organizations in our community with a safe and healthy environmentother activities offered to our community included:* mental health community forums, providing parents with advice on the following:* coping with stress, anxiety and depression in times of crisis* helping teens cope with grief & loss during covid-19* parenting challenges during covid-19* daily shoot 360(one of just 8 facilities worldwide able to offer this technology)* daily basketball and life-skills training sessions* dedicated daily covid testing space for nba players* allow other youth organizations to host day camp activities as a form of child care* allow other youth organizations to host socially distant team camp activitiesas a result of these activities, we were able to serve our community in 2023 by providing a safe and secure facility that was utilized as follows:* hosted virtual camps and trainings via zoom* hosted basketball training classes/clinics* hosted shoot training sessions allowing players to compete in our facility to compete virtually against computers or players in other facilties* provided free shoot sessions* provided free basketball training sessions* provided approximatly 10,000 part-time staff employment hoursultimate sports association continues to look for opportunities to serve the community.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.5%; rating input score 98
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -71,021%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: -2.8% per year; rating input score 0; 47th percentile among comparable filings
  • Asset growth: -8.3% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $43K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.