Recreation & Sports (N99) 990 on File

FOUNDATION FOR PROMOTION OF SPORTS AND GAMES

EIN: 98-1139364 · LOS GATOS, CA 95032-2550 · United States · FY 2026 Data

3 out of 5 51 / 100 Based on 2+ years of filings

Financial strength (30%) 71/100

Reliability (20%) 50/100

Effectiveness (25%) 78/100

Impact (25%) No data yet

Financial data: FY 2026 · Scored 10/18/2026

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CharityAI™ Score

Not yet evaluated

Financial Overview — FY 2026

$1.4M

Total Revenue

$336K

Total Expenses

$2.7M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 100.0%

Fundraising Efficiency N/A

Operating Reserve 97.92x

Liability-to-Asset 0.0%

Revenue Diversification 99.9%

Executive Compensation $0

Compared with Peers

FY 2026

Compared with 415 similar organizations (United States, Recreation & Sports, $100K–$1M in expenses), FY 2026.

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%	94.9%	P10P90	Top quarter
Admin expense ratio Management and general / total expenses · lower is better	0.0%	2.8%	P10P90	Top quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	0.0%	0.0%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	97.9 mo	5.6 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	0.0%	0.0%	P10P90	Top quarter
Revenue concentration Share of revenue from the largest source · lower is better	99.9%	88.3%	P10P90	Bottom quarter
Revenue growth Year over year revenue growth	92.0%	6.2%	P10P90
Expense growth Year over year expense growth	-11.6%	8.8%	P10P90
Surplus margin Surplus as a share of revenue	76.2%	3.2%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %
2026	$1.4M	$336K	$2.7M	100.0%
2025	$736K	$380K	$1.6M	100.0%
2024	$813K	$393K	$1.2M	96.5%
2023	$540K	$455K	$778K	100.0%
2022	$529K	$213K	$698K	100.0%

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Organization Details

EIN: 98-1139364
State: CA
City: LOS GATOS
ZIP: 95032-2550
Classification: N99
Category: Recreation & Sports
Rating: 3★
Coverage: A
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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