Clark County Youth Sports Association

Nonprofit profile at a glance

EIN
834632390
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025
Location
Winchester, KY, USA
Phone
8597440817
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$73,570
Expenses
$76,106
Assets
$43,073
Liabilities
$0

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

Leadership & pay

11 people listed

People named in this filing

  • Mike McCormick (Board Liason)
  • Allan Hutchinson (Chair of the Board)
  • Jeff Gaines (Board Member)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote the development of the young people of Winchester and Clark County physically, spiritually, mentally & socially by implementing a positive youth sports program that is available to every interested young person regardless of the ability to pay. The Clark County Youth Sports Association, Inc. desires to develop the young people of Winchester/Clark County through a sports program that is positive and inclusive and in addition to teaching athletic skills, promotes hope, optimism and confidence among players, coaches and families. On this foundation the children and youth of Clark County can better excel, thrive and succeed. All programs of the Clark County Youth Sports Association Inc will be designed with the whole community in mind, overcoming barriers related to race, class and denominations.

What it reported doing in 2025

The associations Upward 40391 basketball and cheerleading program had 661 youth participants in the past year in both basketball and cheerleading. As a result of the association's support from local churches, businesses and individuals the program was able to provide scholarships to a third of those participants.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 0
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: -3.4%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 27.8%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -120% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.