Amateur Athletic Union of the United States Inc

Nonprofit profile at a glance

EIN
465345507
IRS 990-EZ coverage
2016–2024
Forms available
Form 990-EZ 2024
Location
Hermiston, OR, USA
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$113,771
Expenses
$108,357
Assets
$102,533

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

Leadership & pay

4 people listed

Executive titles in this filing

  • JUAN RODRIGUEZ (PRESIDENT)

People named in this filing

  • TIAH DEVIN (DIRECTOR OF RECREATIONAL LEAGUE)
  • MICHELLE MORGAN (DIRECTOR OF UNIFORMS AND EQUIPMENT)
  • TRACY GAMMELL (TREASURER AND TOURNAMENT 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

Organize local youth basketball teams and tournaments. To provide opportunities for local children grades 1-8 to participate in youth basketball league and tournaments. We offer both recreational and competitive leagues.

What it reported doing in 2024

Organized a local youth basketball league that is recreational and did not involve traveling to other areas for tournaments. The league is for children in grades 3-6. These teams played in a league that lasted for 8 weeks and had games in our local community on weekends. We provid balls uniforms first aid kits and insurance.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 100
  • Sustainability: 47
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • 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: Yes; rating input score 100

Sustainability

  • Operating margin: 4.8%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $108K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.