Arkansas Activities Association

Nonprofit profile at a glance

EIN
710304857
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
North Little Rock, AR, USA
Phone
5019552500
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$4,041,926
Expenses
$3,493,071
Assets
$6,038,393
Liabilities
$164,516

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Lance Taylor (Executive Director)
  • Kelvin Hudson (President)
  • Billy Adams (1st Vice President)
  • Jared Cleveland (2nd Vice President)

Highest reported compensation

  • Lance Taylor (Executive Director): $215,655 total reported compensation
  • Joey Walters (Assistant Exec. Dir.): $196,185 total reported compensation
  • Don Brodell (Assistant Exec. Dir.): $163,607 total reported compensation

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

Overview

Mission

Foster amateur competition

What it reported doing in 2024

Supplies and direct expenses related to administration of rules and playoff tournaments for interschool competition; also direct expenses of coaches and officials associations

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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

MIXED - 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: 30
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.8%; rating input score 31
  • Program expense ratio: 37.3%; rating input score 37
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.73; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 23.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 30.8% of revenue deployed · 37.3% of spending went to programs
  • Governance: 500 of 500 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $216K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 37/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.