United States Bowling Congress Inc

United States Bowling Congress experiences significant financial swings, reporting a $8.8 million deficit in 2022 after a $33.9 million surplus in 2021.

EIN: 201224922 · Odessa, TX · NTEE: N70 · Updated: 2026-03-28

$0Revenue

$0Assets

70/100Mission Score (Good)

N70

About United States Bowling Congress Inc

United States Bowling Congress Inc (EIN: 201224922) is a nonprofit organization based in Odessa, TX, classified under NTEE code N70. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of United States Bowling Congress Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

The United States Bowling Congress Inc. (USBC) exhibits fluctuating financial performance over the past decade. In 2022, the organization reported a significant deficit, with expenses of $44,372,934 exceeding revenue of $35,512,399. This contrasts sharply with 2021, where revenue of $68,368,844 far outpaced expenses of $34,446,673, indicating a substantial surplus. The organization's assets have grown considerably, from $40,719,897 in 2012 to $135,975,362 in 2022, though liabilities have also increased, reaching $119,560,323 in 2022. This high level of liabilities relative to assets, particularly in 2022, warrants closer examination.

While the provided data does not offer a detailed breakdown of spending efficiency (program vs. administrative vs. fundraising), the consistent reporting of 0% officer compensation across all filings suggests a commitment to minimizing executive overhead, or that compensation is structured in a way that isn't reported as 'officer compensation' in the standard 990 summary. The significant swings in revenue and expenses year-over-year, especially the large deficit in 2022 following a large surplus in 2021, suggest potential volatility in funding or operational costs that could impact long-term financial stability. Further detail on the nature of these revenue and expense fluctuations would be beneficial for a complete assessment of financial health.

Transparency regarding executive compensation appears high, with no reported officer compensation. However, without a detailed functional expense breakdown, it's challenging to fully assess spending efficiency. The organization's substantial asset base, despite the 2022 deficit, provides some financial cushion, but the growing liabilities are a concern. The NTEE code N70 (Sports, Recreational, & Leisure Activities) aligns with the organization's name, suggesting a clear program focus.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates United States Bowling Congress Inc with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 80%
fundraising: 10%

According to IRS 990 filings, United States Bowling Congress Inc allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, suggesting either a volunteer leadership structure or that executive compensation is categorized differently within the financial statements, which would require further investigation to fully understand relative to the organization's size and revenue.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of United States Bowling Congress Inc's IRS 990 filings:

Significant deficit in 2022 ($8,860,535) after a large surplus in 2021.
High and rapidly increasing liabilities, reaching $119,560,323 in 2022, which are a substantial portion of total assets ($135,975,362).
Volatile financial performance with large year-over-year swings in revenue and expenses.

Strengths

The following positive indicators were identified for United States Bowling Congress Inc:

Consistent reporting of 0% officer compensation, indicating low executive overhead or alternative compensation structures.
Substantial asset base ($135,975,362 in 2022) providing financial capacity.
Clear alignment with its NTEE code (N70 - Sports, Recreational, & Leisure Activities) suggesting a focused mission.

Frequently Asked Questions about United States Bowling Congress Inc

Is United States Bowling Congress Inc. financially stable given the recent deficit?

While the organization reported a significant deficit of $8,860,535 in 2022 (Expenses $44,372,934 - Revenue $35,512,399), it also had a substantial surplus of $33,922,171 in 2021. The large asset base of $135,975,362 in 2022 provides some stability, but the high liabilities of $119,560,323 warrant close monitoring.

How does the organization manage its liabilities?

Liabilities have grown significantly from $20,237,371 in 2017 to $119,560,323 in 2022. This substantial increase, especially relative to assets, suggests a need for further inquiry into the nature of these liabilities and the organization's strategy for managing them.

What caused the large revenue and expense fluctuations between 2021 and 2022?

In 2021, revenue was $68,368,844 and expenses were $34,446,673. In 2022, revenue dropped to $35,512,399 while expenses rose to $44,372,934. The specific reasons for these dramatic shifts are not detailed in the provided summary data and would require reviewing the full 990 forms for explanations.

Filing History

IRS 990 filing history for United States Bowling Congress Inc showing financial trends over 9 years of public records:

Over 9 years of IRS 990 filings (2012–2022), United States Bowling Congress Inc's revenue has declined by 15.5%, moving from $42.0M to $35.5M. Total assets increased by 233.9% over the same period, from $40.7M to $136.0M. Total functional expenses rose by 16.7%, from $38.0M to $44.4M. In its most recent filing year (2022), United States Bowling Congress Inc reported a deficit of $8.9M, with expenses exceeding revenue. The organization holds $119.6M in liabilities against $136.0M in assets (debt-to-asset ratio: 87.9%), resulting in net assets of $16.4M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2022	$35.5M	$44.4M	$136.0M	$119.6M	—	View 990
2021	$68.4M	$34.4M	$154.5M	$110.2M	—	View 990
2017	$35.3M	$35.6M	$46.7M	$20.2M	—	—
2016	$33.9M	$31.8M	$47.6M	$21.1M	—	View 990
2015	$32.9M	$29.6M	$44.7M	$20.4M	—	View 990
2014	$32.8M	$31.6M	$41.9M	$20.5M	—	View 990
2013	$37.3M	$34.5M	$42.8M	$22.3M	—	View 990
2012	$8.0M	$9.9M	$50.0M	$32.7M	—	View 990
2012	$42.0M	$38.0M	$40.7M	$21.5M	—	View 990

Year-by-Year Financial Summary

2022: Revenue of $35.5M, expenses of $44.4M, and assets of $136.0M (revenue -48.1% year-over-year).
2021: Revenue of $68.4M, expenses of $34.4M, and assets of $154.5M (revenue +93.7% year-over-year).
2017: Revenue of $35.3M, expenses of $35.6M, and assets of $46.7M (revenue +4.1% year-over-year).
2016: Revenue of $33.9M, expenses of $31.8M, and assets of $47.6M (revenue +3.0% year-over-year).
2015: Revenue of $32.9M, expenses of $29.6M, and assets of $44.7M (revenue +0.4% year-over-year).
2014: Revenue of $32.8M, expenses of $31.6M, and assets of $41.9M (revenue -12.0% year-over-year).
2013: Revenue of $37.3M, expenses of $34.5M, and assets of $42.8M (revenue +367.0% year-over-year).
2012: Revenue of $8.0M, expenses of $9.9M, and assets of $50.0M (revenue -81.0% year-over-year).
2012: Revenue of $42.0M, expenses of $38.0M, and assets of $40.7M.

Data Sources and Methodology

This transparency report for United States Bowling Congress Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.