Appalachian Athletic Conference

Nonprofit profile at a glance

EIN
541777002
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Waleska, GA, USA
Phone
2763280205
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$628,858
Expenses
$696,120
Assets
$361,555
Liabilities
$503

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

33 people listed

Highest reported compensation

  • WILLIAM POPP (COMMISSIONER): $128,100 total reported compensation
  • JAY STANCIL (ASST. COMMIS): $58,054 total reported compensation
  • LEWIS BUTERAKOS (ELIGIBILITY): $6,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide direction and control of interscholastic athletic competitions and to govern the eligibility status of athletes.

What it reported doing in 2025

The organization engages in directing athletic competitions, conducting tournaments, and prescribing eligibility standards for the student-athletes.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 88.8%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -10.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 27.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 10.5% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 88.8% of spending went to programs
  • Governance: 30 of 30 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $618K in reported program spending
  • Leadership: top reported pay $128K · 33 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.