Amateur Athletic Union of the Us Inc

Nonprofit profile at a glance

EIN
852857108
IRS 990 coverage
2021–2022
Forms available
Form 990 2022, Form 990-N 2020
Location
Prescott, AZ, USA
Phone
8339688429
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$519,544
Expenses
$577,446
Assets
$555,221
Liabilities
$82,802

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

3 people listed

Highest reported compensation

  • Jimmy Savoini (Buisness Development): $40,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Wheelhouse operates a community recreation center focused on activities for youth and adults.

What it reported doing in 2022

During this period we established our youth and adult hockey programs including our youth travel teams and our recreational programs. We provided "try hockey free nights" to the community and hosted state hockey finals. We hired a hockey consultant to provide additional coaching and skills development for new and returning players. We also added a summer camp program for youth Our adult hockey program had several successful seasons and continues to grow under a volunteer-managed operation.

Operating model

Revenue model
Earned-program. 64% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 91
  • Accountability: 84
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.2%; rating input score 57
  • Program expense ratio: 51.3%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -11.1%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 33% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 41.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 48.7% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 57.2% of revenue deployed · 51.3% of spending went to programs
  • Governance: 2 of 2 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $178K in reported program spending
  • Leadership: top reported pay $40K · 3 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.