Capital Area Youth Softball Association

Nonprofit profile at a glance

EIN
010546073
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Oakland, ME, USA
Phone
2076225785
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$90,837
Expenses
$74,701
Assets
$33,837
Liabilities
$14,449

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

Leadership & pay

13 people listed

Executive titles in this filing

  • DANIEL COUVERETTE (PRESIDENT)

People named in this filing

  • DANIEL COUVERETTE (PRESIDENT)
  • STEPHANIE PURNELL (SECRETARY)
  • STEPHANIE PURNELL (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The league is affiliated with the amateus softball association asa. Asa serves as the official development program for the us olympic softball program.

What it reported doing in 2025

The organization provides a girls fastpitch softball prgram. The purpose is to provide instruction to improve softball skills, and promote good sportsmanship. This is accomplished through practice and game settings.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 81
  • Accountability: 12
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.8%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 13.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 19.2% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 41.3% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 99.7% of spending went to programs
  • Governance: 0 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $75K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.