The information for Pop Warner Little Scholars Inc is as of the organization's most recent filing in December 2018. This organization is located in Billerica, MA. It has been in existence for 24 years, following its founding in 1994.
The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.
Pop Warner Little Scholars Inc's NTEE code is N65. The "N" tells us that the organization is classified under Recreation & Sports. The "65" tells us that the organization is specifically focused on football. The NTEE describes organizations like Pop Warner Little Scholars Inc as providing opportunities for people to learn and become competitive in football, including coaching, access to a football field, football equipment, uniforms, and referees for competitions. This organization is also a 501(c)(3) organization, which means it is engaged in Religious, Educational, Charitable, Scientific, Literary, Public Safety, Amateur Sports, or Prevention of Cruelty to Children or Animals work. The mission of Pop Warner Little Scholars Inc is focused on youth football, specifically Pop Warner.
The youth Pop Warner football organization operates within the general fund, reporting all revenues, support, and functional expenses that are not specifically reported by another fund or program. This program area focuses on organizing and supporting youth football activities for the community.
Pop Warner Little Scholars Inc is run by Rocco Magliozzi, who is the President of the organization. The organization does not have any employees or volunteers.
Pop Warner Little Scholars Inc, a non-profit organization, appears to have a well-governed structure based on the information provided. With 16 voting members, the organization demonstrates a diverse representation of individuals involved in decision-making processes. The fact that 14 out of the 16 members are independent further enhances the organization's commitment to unbiased decision-making and avoiding potential conflicts of interest. It is commendable that both board and committee meetings are documented, indicating a transparent and accountable governance process. However, it is worth noting that the organization does not have a conflict of interest policy or require disclosure of conflicts. This could potentially be an area of improvement for the organization to ensure that all decisions are made in the best interest of the non-profit and its stakeholders. Furthermore, the absence of written whistleblower, document retention, and leadership salary review policies raises concerns about the organization's commitment to accountability and transparency. These policies are essential to ensure that any unethical practices or misconduct are reported, that important documents are properly retained, and that leadership salaries are reasonable and justifiable. Lastly, the organization's failure to provide copies of the 990 to the board prior to filing may hinder the board's ability to review and assess the organization's financial health and compliance with legal requirements. Overall, while Pop Warner Little Scholars Inc demonstrates some positive aspects of governance, there are areas that could benefit from improvement to further enhance the organization's transparency, accountability, and ethical practices.
Pop Warner Little Scholars Inc, a nonprofit organization, has experienced growth over the given time period. The organization's contributions and grants received increased from $88.3K in 2016 to $97.4K in 2018. Additionally, their other revenue increased from $97.2K in 2016 to $97.9K in 2018. This resulted in an overall increase in total revenue from $185.5K in 2016 to $195.6K in 2018. However, the organization also managed to decrease their total expenses from $217.9K in 2016 to $186.6K in 2018, indicating improved financial management. Despite these positive changes, the number of total volunteers remained the same at 16 from 2016 to 2018.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Rocco Magliozzi President | OfficerTrustee | 10 | $0 |
Jason Caceres Vice President | OfficerTrustee | 10 | $0 |
Frank Malandian 2nd Vice President | OfficerTrustee | 10 | $0 |
Steve Wilson Bingo Chairperson | OfficerTrustee | 10 | $0 |
Melissa Elouazzani Booster President | OfficerTrustee | 10 | $0 |
Gina Vaglica Treasurer | OfficerTrustee | 15 | $0 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $43,561 |
Fundraising events | $0 |
Related organizations | $48,080 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $5,800 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $97,441 |
Total Program Service Revenue | $0 |
Investment income | $283 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $22,792 |
Net Income from Gaming Activities | $75,092 |
Net Income from Sales of Inventory | $0 |
Miscellaneous Revenue | $0 |
Total Revenue | $195,608 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $0 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $0 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $0 |
Payroll taxes | $0 |
Fees for services: Management | $0 |
Fees for services: Legal | $0 |
Fees for services: Accounting | $0 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $0 |
Advertising and promotion | $0 |
Office expenses | $8,143 |
Information technology | $0 |
Royalties | $0 |
Occupancy | $0 |
Travel | $0 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $0 |
Interest | $0 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $0 |
Insurance | $1,975 |
All other expenses | $176,500 |
Total functional expenses | $186,618 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $160,456 |
Savings and temporary cash investments | $0 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $0 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $0 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $0 |
Investments—publicly traded securities | $0 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $160,456 |
Accounts payable and accrued expenses | $0 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $0 |
Total liabilities | $0 |
Unrestricted restricted net Assets | $0 |
Temporarily restricted net Assets | $0 |
Permanently restricted net Assets or current funds | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Total net assets or fund balances | $160,456 |
Over the last fiscal year, we have identified 1 grants that Pop Warner Little Scholars Inc has recieved totaling $800.
Awarding Organization | Amount |
---|---|
Cummings Foundation Inc Woburn, MA PURPOSE: YOUTH EXTRACURRICULAR ACTIVITY | $800 |
Organization Name | Assets | Revenue |
---|---|---|
National Football League Non-Players Insurance Trust New York, NY | $2,745,267 | $1,276,388 |
Northeast Ten Conference Inc Mansfield, MA | $911,344 | $898,734 |
Wolverine Youth Football Association Inc Derry, NH | $94,935 | $526,228 |
Ypo Inc Weston, MA | $452,449 | $403,700 |
Westport Football Association Inc Westport, CT | $66,717 | $315,052 |
American Youth Football Inc Staten Island, NY | $254,679 | $340,047 |
Cross Training Football Inc Bowmansville, NY | $113,799 | $309,779 |
New England Fusion Fastpitch Hudson, NH | $188,481 | $240,289 |
Sachem Sports Club Inc Holbrook, NY | $115,020 | $285,512 |
Community Youth Football League Inc Retsof, NY | $159,243 | $219,936 |
Burlington Football Club Inc Burlington, VT | $17,143 | $206,795 |
Wilton Youth Football Inc Wilton, CT | $70,091 | $245,069 |