Amateur Athletic Association of the United States

Nonprofit profile at a glance

EIN
900636531
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024
Location
Perkasie, PA, USA
Phone
2155893280
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$96,894
Expenses
$93,782
Assets
$33,294

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL LEWIS (PRESIDENT)

People named in this filing

  • MICHAEL LEWIS (PRESIDENT)
  • VICTORIA TROTTER (TREASURER)
  • JASON MOYER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organizations mission is to foster intracommunity and intercommunity youth amateur athletic competition in the sport of basketball and for education and charitable purposes within the meeting of Section 501(c)(3)of the IRC

What it reported doing in 2024

Development of youth basketball teams for competition in AAU Tournements

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.2%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 39.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 1.4% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $94K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.