United States Bowling Congress Inc

Nonprofit profile at a glance

EIN
204598442
IRS 990 coverage
2010–2014
Forms available
Form 990 2014
Location
Indianapolis, IN, USA
Phone
3173510252
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$341,890
Expenses
$327,267
Assets
$136,662
Liabilities
$592

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • BARB SHORT (PRESIDENT)
  • JANICE E WOZNIAK (FIRST VICE PRESIDENT)
  • JANET PATTERSON (SECOND VICE PRESIDENT)

Highest reported compensation

  • CLEMENT J KOCH (ASSOCIATION MANAGER): $25,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Uniting & promoting, in a central organization all members of qualified bowling teams, leagues & individuals in the city of indpls & surrounding

What it reported doing in 2014

The united states bowling congress mandates an annual bowling championship tournament for the area members for which prizes are awarded

Operating model

Revenue model
Earned-program. 60% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 100
  • Accountability: 56
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 88.6%; rating input score 89
  • 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: 87.5%; rating input score 88; 23rd 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 7.6%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 45.5% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -5.4% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 88.6% of spending went to programs
  • Governance: 21 of 24 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $278K in reported program spending
  • Leadership: top reported pay $25K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2010 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.