East Brainerd Youth Athletic Association
Nonprofit profile at a glance
- EIN
- 621217820
- IRS 990 coverage
- 2022–2022
- Forms available
- Form 990 2022, Form 990-EZ 2021
- Location
- Chattanooga, TN, USA
- Phone
- 4234003133
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Youth Centers, Clubs
Reported finances
- Revenue
- $299,156
- Expenses
- $289,895
- Assets
- $464,637
- Liabilities
- $152,494
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- CHAD ADAMS (PRESIDENT)
People named in this filing
- CHAD ADAMS (PRESIDENT)
- GORDON PARKER (VP BASEBALL)
- ERIC SHEXNAILDRE (VP SOFTBALL)
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 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A recreation organization providing youth sports to boys and girls of all backgrounds, in east brainerd & surrounding communities, in an environment that builds confidence, developes character and helps them aquire skills needed to achieve their fullest potential.
What it reported doing in 2022
Provided the largest recreational facility for youth sports in the chattanooga communties in order to create opportunities for all kids ages 3 to 16 to enjoy an activity or sport of their choosing that provides an encouraging atmosphere with competitiveness in a postive and friendly environment that will compliment and challenge their intellectual and athletic abilities.
Operating model
- Revenue model
- Other-operating. 86% of the money available for current operations came from other operating 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.
The verdict
MIXED - The filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 59
- Transparency & Controls: 90
- Accountability: 12
- Sustainability: 48
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.9%; rating input score 66
- Program expense ratio: 68%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Limited
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.1%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 1.6; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 14.7% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: -1.3% per year; rating input score 0; 22nd percentile among comparable filings
Details
- Where the money goes: 65.9% of revenue deployed · 68% of spending went to programs
- Governance: 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $197K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.