Charity Search / COMMISSION ON SPORT MANAGEMENT ACCREDITATION
Employment (J02) 990 on File

COMMISSION ON SPORT MANAGEMENT ACCREDITATION

EIN: 46-4144959 · FORT COLLINS, CO 80526-2163 · United States · FY 2025 Data
3 out of 5 48 / 100 Based on 2+ years of filings
Financial strength (30%) 75/100
Reliability (20%) 50/100
Effectiveness (25%) 61/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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Financial Overview — FY 2025
$157K
Total Revenue
$161K
Total Expenses
$153K
Net Assets
N/A
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 100.0%
Fundraising Efficiency N/A
Operating Reserve 11.38x
Liability-to-Asset N/A
Revenue Diversification 18.9%
Compared with Peers
FY 2025
Compared with 413 similar organizations (United States, Employment, $100K–$1M in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
100.0% 82.6%
P10P90
Top quarter
Operating reserve
Months of expenses covered by net assets · higher is better
11.4 mo 8.3 mo
P10P90
Above median
Revenue concentration
Share of revenue from the largest source · lower is better
18.9% 93.7%
P10P90
Top quarter
Revenue growth
Year over year revenue growth
7.6% 7.6%
P10P90
Expense growth
Year over year expense growth
6.2% 6.8%
P10P90
Surplus margin
Surplus as a share of revenue
-3.0% 2.5%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $157K $161K $153K 100.0% —
2024 $146K $152K $158K 0.0% —
2023 $153K $160K $164K 100.0% —
2022 $128K $140K $-7,162 107.0% —
2021 $114K $107K N/A — 1
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Organization Details
EIN
46-4144959
State
CO
City
FORT COLLINS
ZIP
80526-2163
Classification
J02
Category
Employment
Rating
3★
Coverage
A
Last Updated
Aug 2026
Form 990
On File
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