American Volkssport Associationinc
Nonprofit profile at a glance
- EIN
- 742164037
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-T 2024, Form 990-N 2022
- Location
- San Antonio, TX, USA
- Phone
- 2106592112
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Swimming & Other Water Recreation
Reported finances
- Revenue
- $472,967
- Expenses
- $485,870
- Assets
- $481,995
- Liabilities
- $78,916
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- HENRY ROSALES (CEO/PRESIDEN)
Highest reported compensation
- HENRY ROSALES (CEO/PRESIDEN): $106,513 total reported compensation
- MARY E GROSSO (FINANCE DIRE): $65,460 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The association is committed to the promotion of public health, physical fitness and the well-being of the people of the united states. They organize, promote and conduct scheduled programs that are noncompetitive, family oriented and participatory lifetime sports, including, but not limited to walking, bicycling, swimming, cross-country skiing and such other events as may be sanctioned by the international federation of popular sports and the american volkssport association.
What it reported doing in 2024
Participation sponsorship - after event completion, sponsor clubs compute and send fee based on the number of participants to the national office who coordinates, publicizes and insures the events.
Operating model
- Revenue model
- Earned-program. 65% 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 a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 31
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78%; rating input score 78
- Program expense ratio: 72.2%; rating input score 72
- Fundraising efficiency: $3.88 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.7%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.99; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0.16; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 35.4%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 1.4% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 0% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: -6.7% per year; rating input score 0; 8th percentile among comparable filings
Details
- Where the money goes: 78% of revenue deployed · 72.2% of spending went to programs
- Governance: 14 of 14 board members independent · 5 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $351K in reported program spending
- Leadership: top reported pay $107K · 16 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 12 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Financial Efficiency: Fundraising efficiency scored 17/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- High — Sustainability: Liabilities to assets ratio scored 22/100.