Unique Parents Cheer Association

Nonprofit profile at a glance

EIN
262039575
IRS 990 coverage
2011–2011
Forms available
Form 990 2011
Location
Columbia, MD, USA
Phone
4103817565
Rating confidence
Limited
Sector
Single Organization Support

Reported finances

Revenue
$216,635
Expenses
$216,148
Assets
$2,093
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

7 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Unique Parents Cheer Association is organized exclusively to foster the Unique All-Stars athletes in national and international amateur sports competitions under section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code.

What it reported doing in 2011

Registration, travel, and related expenses for the following competitions: UCA Northeast Championship in Toms River, NJ on 11/20/11; Jumpin' Jam in Upper Marlboro, MD on 12/3/11; Charm City Open Nationals in Baltimore, MD on 12/10/11; MD State Cheer & Dance Championship in Baltimore, MD on 1/22/12; American Masters National Championships in Baltimore, MD 1/28-29/12; MD Madness Open Championship in Upper Marlboro, MD on 2/11/12; Battle at the Capitol National Championship in National Harbor, MD 3/3-4/12; UCA International All Star Championship in Orlando, FL 3/10-11/12; Baltimore Grand Championship in College Park, MD on 3/31/12 resulting in 24 1st Place finishes including International Champions, 4 National Champions, 2 State Champions, and 6 Grand Champions

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 41
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 0.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.01; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $216K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 3 filed schedules
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 45/100.