Utah Youth Sports Academy Foundation FKA RSL Youth Academy Foundation

Nonprofit profile at a glance

EIN
810901252
IRS 990-PF coverage
2016–2024
Forms available
Form 990-PF 2024, Form 990-T 2020
Location
Logan, UT, USA
Phone
4357552000
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$465,373
Expenses
$475,193

Source: IRS Form 990-PF. Selected filing: tax year 2024. Amounts in USD.

Overview

Mission

Sports Associations &Training Facilities

What it reported funding in 2024

The foundation reported 1 filed grant row totaling $0. The stated grant purpose was when pandemic considerations made it clear that expansion plans for the foundation were not going to move forward the board decided to donate excess cash to an other foundation where it could be used for similar charitable purposes to this foundation..

Operating model

Revenue model
Other-operating. 76% of the foundation's positive operating resources came from other operating revenue.
Distribution model
Direct operator. The foundation carried out 100% of its reported charitable disbursements directly.

The verdict

SUPPORTED - A large share of available resources goes to charitable grants and the filing identifies who received its grants. A relatively small share of spending goes to grants and some filed totals do not add up.

Rating breakdown

  • Grant Deployment: 100
  • Cost Efficiency: 0
  • Transparency: 100
  • Compliance: 88
  • Endowment Health: NotEnoughData

Detailed rating inputs

Grant Deployment

  • Grant deployment ratio: 100%; rating input score 100; 94th percentile among comparable filings

Cost Efficiency

  • Grant expense ratio: 0%; rating input score 0; 3rd percentile among comparable filings

Transparency

  • Grant recipient disclosure: Yes; rating input score 100

Compliance

  • Foundation activity disclosures: 18 of 19 controls in place; rating input score 95
    • Property sale or exchange with a disqualified person: Pass
    • Borrowing from or lending to a disqualified person: Pass
    • Goods, services, or facilities involving a disqualified person: Pass
    • Compensation paid to a disqualified person: Pass
    • Assets transferred to a disqualified person: Pass
    • Payment to a government official: Pass
    • Uncorrected prior self-dealing: Pass
    • Prior-year undistributed income: Pass
    • Excess business holdings: Fail
    • Investments that may jeopardize charitable purposes: Pass
    • Uncorrected prior-year jeopardizing investments: Pass
    • Attempt to influence legislation: Pass
    • Attempt to influence an election: Pass
    • Individual grants for travel, study or similar purposes: Pass
    • Grants outside qualifying charitable organization categories: Pass
    • Spending for a noncharitable purpose: Pass
    • Funds received for a personal-benefit contract: Pass
    • Premiums paid on a personal-benefit contract: Pass
    • Prohibited tax-shelter transaction: Pass
  • Filing consistency checks: 8; rating input score 80

Endowment Health

  • Endowment-health comparison: Limited

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Grants: 100% of grant recipient detail disclosed
  • Payout: At least 100% grant deployment rate
  • Trustees: Filed trustees detail
  • Self-dealing: 100% of reviewed questions answered “No”
  • Investments: Filed investments detail
  • Consistency: 8 of 10 current checks pass · 2 findings to review
  • Filing history: 7 filing years from 2016 to 2024
  • 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 — Cost Efficiency: Grant expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.
  • Review — Compliance: Foundation activity disclosures: Excess business holdings not reported.