Washington Little Capitals Inc

Nonprofit profile at a glance

EIN
204950933
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lorton, VA, USA
Phone
2028708114
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$1,033,870
Expenses
$1,053,943
Assets
$352,016
Liabilities
$6,535

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BRENDAN SULLIVAN (VICE PRESIDENT)
  • ANDE GRENNAN (VICE PRESIDENT)
  • BROOKE COBURN (PRESIDENT)

Highest reported compensation

  • MIKE DONNELLAN (HOCKEY DIRECTOR): $118,175 total reported compensation
  • DOUGLAS E PLOCKI (EXC. DIRECTOR): $80,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Washington little capitals is a tier i youth hockey organization whose teams participate within the guidelines of the USA hockey and the atlantic youth hockey league. The primary exempt purpose of the organization is to promote youth hockey by identifying talented youth hockey players and coaches, working with other youth hockey clubs to foster the growth of the sport, and to provide a safe and fun environment for individual players to develop their skills while competing in one of the top youth leagues in the united states.

What it reported doing in 2024

The organization offers youth hockey opportunities at various USA hockey sanctioned age levels. Players practiced and competed at the ion international training center, in addition to various venues in other cities.

Operating model

Revenue model
Earned-program. 99% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 28
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 76.2%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: 3 of 8 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.9%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 5.5% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 76.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $803K in reported program spending
  • Leadership: top reported pay $118K · 5 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.