Youth Spirit Squads Inc

Nonprofit profile at a glance

EIN
383844876
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Albuquerque, NM, USA
Phone
5052928819
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$778,751
Expenses
$887,406
Assets
$378,029
Liabilities
$756,295

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • DEBORAH DOMINGUEZ-CLARK (PRESIDENT)

Highest reported compensation

  • KRISTI HEADLEY (PROGRAM DIRE): $18,000 total reported compensation
  • AREMY STRICKLAND (DIRECTOR): $12,280 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide educational athletic programs for elementary, middle and high school-aged youths.

Operating model

Revenue model
Earned-program. 100% 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: 75
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.3%; rating input score 88
  • Program expense ratio: 77.5%; rating input score 77
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Pass

Sustainability

  • Operating margin: -14%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 2; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 26% per year; rating input score 100; 87th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 88.3% of revenue deployed · 77.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $688K in reported program spending
  • Leadership: top reported pay $18K · 5 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2013 to 2023
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.