Birch Run Athletic Association

Nonprofit profile at a glance

EIN
382388885
IRS 990-EZ coverage
2011–2016
Forms available
Form 990-EZ 2016
Location
Birch Run, MI, USA
Phone
9892138173
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$25,753
Expenses
$22,575
Assets
$16,535

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ROBERT MCKINNON (President)
  • JENNIFER REECE (Vice President)

People named in this filing

  • ROBERT MCKINNON (President)
  • KELLIE STALEY (Secretary)
  • DAVID DUFFETT (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Benefit high school athletic students.

What it reported doing in 2016

Purchase athletic equipment for junior & senior high school athletic programs that would otherwise not be available to the school benefiting entire school of 800

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 82
  • Sustainability: 50
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 86.4%; rating input score 86

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: -38.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 86.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.