United States Bowling Congress Inc

Nonprofit profile at a glance

EIN
203854737
IRS 990 coverage
2016–2019
Forms available
Form 990 2019, Form 990-N 2015
Location
Chattanooga, TN, USA
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$284,287
Expenses
$286,451
Assets
$228,870
Liabilities
$46,787

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • AL TRIFICANO (PRESIDENT)

People named in this filing

  • AL TRIFICANO (PRESIDENT)
  • MICHAEL S VANDIVER (ASSOCIATION MANAGER)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Oversight and promotion of the sport of bowlingcompetive bowling leading to international competition

What it reported doing in 2019

Tennessee state usbc association provides program and services to its memberbership in the form of competition, programs, and service to develope interest and participation in the sport of bowling and leading to international competition bvl 2834 scholarships 7995

Operating model

Revenue model
Earned-program. 90% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 86.8%; rating input score 87
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -0.8%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 86.8% of spending went to programs
  • Governance: 25 of 25 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $249K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2016 to 2019
  • 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.

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

  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.