Avon Junior Athletic Association Inc
Nonprofit profile at a glance
- EIN
- 237100351
- IRS 990 coverage
- 2015–2022
- Forms available
- Form 990 2022
- Location
- Avon, IN, USA
- Phone
- 3178395480
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Recreation& Sports N.E.C.
Reported finances
- Revenue
- $869,771
- Expenses
- $883,726
- Assets
- $315,869
- Liabilities
- $190,451
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JOHN MCDAVID (PRESIDENT)
- NICOLE ABERNATHY (EXECUTIVE DIRECTOR)
Highest reported compensation
- DEENA ALBIN (DIRECTOR OF OPERATIONS): $53,368 total reported compensation
- NICOLE ABERNATHY (EXECUTIVE DIRECTOR): $50,614 total reported compensation
- MIKE CLARK (FACILITIES MANAGER): $44,823 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 avon junior athletic association's mission is to foster the development of avon community youth while encouraging growth and teamwork, effort, sportsmanship and character by offering diverse and high-quality athletic programming and instruction.
What it reported doing in 2022
To provide participatory sports programs (football, basketball, baseball, softball, volleyball, junior runners and cheerleading) for all children of Washington township avon, Indiana.
Operating model
- Revenue model
- Earned-program. 78% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
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: 65
- Transparency & Controls: 86
- Accountability: 72
- Sustainability: 23
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.7%; rating input score 73
- Program expense ratio: 71.7%; rating input score 72
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 18th 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: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.6%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.6; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 16.8%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 1% per year; rating input score 100; 28th percentile among comparable filings
- Revenue growth: 2.1% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: -5.4% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 72.7% of revenue deployed · 71.7% of spending went to programs
- Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $634K in reported program spending
- Leadership: top reported pay $53K · 8 people listed
- Consistency: 27 of 28 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2015 to 2022
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 13/100.
- High — Sustainability: Officer compensation ratio scored 19/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.