Cottage Grove Athletic Association

Nonprofit profile at a glance

EIN
411474126
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Cottage Grove, MN, USA
Phone
6514599278
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,469,047
Expenses
$2,651,069
Assets
$6,387,196
Liabilities
$1,669,644

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DANIEL HARRISON (PRESIDENT)
  • JUSTIN LANGBEHN (VICE PRESIDENT / GAMB MNGR)

Highest reported compensation

  • JUSTIN LANGBEHN (VICE PRESIDENT / GAMB MNGR): $14,600 total reported compensation
  • DANIEL HARRISON (PRESIDENT): $2,400 total reported compensation
  • MICHELLE HARRISON (SECRETARY): $2,400 total reported compensation

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

Overview

Mission

The objective of the cgaa shall be to implant firmly in the children of the community the spirit of competition and ideals of good sportsmanship, honesty, loyalty, courage and reverence, so they may be finer, stronger and happier children and will grow to be clean, proud, confident adults.

What it reported doing in 2024

Currently the cgaa offers the following sports for the children of the community: baseball, basketball, football, hockey, soccer, volleyball, softball and lacrosse. Baseball, volleyball and softball are gender-specific sports; programs are offered in the other sports for both boys and girls.

Operating model

Revenue model
Earned-program. 66% 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.
  • 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 83
  • Accountability: 72
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70%; rating input score 70
  • Program expense ratio: 89.9%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th 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: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 23.6%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.41; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 1.1%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 4.8% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 7.5% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 70% of revenue deployed · 89.9% of spending went to programs
  • Governance: 12 of 13 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $15K · 15 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 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 — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.