Elizabethtown Volleyball Academy Inc

Nonprofit profile at a glance

EIN
461701290
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2019
Location
Elizabethtown, KY, USA
Phone
2704011837
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$268,064
Expenses
$129,734
Assets
$221,771
Liabilities
$3,523

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

Leadership & pay

4 people listed

Highest reported compensation

  • BART CATLETT (CLUB DIRECTOR): $24,400 total reported compensation
  • KEN HELTON (DIRECTOR OF MARKETING): $18,300 total reported compensation
  • JEFF BOWMAN (TREASURER): $12,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To train volleyball players for competition at a state level.

What it reported doing in 2025

Players competed in many state level tournaments.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program 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 and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 82
  • Accountability: 10
  • Sustainability: 64
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.1%; rating input score 48
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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; 8th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 51.6%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 51.7%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -23.4% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 14% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 51.8% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 48.1% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $130K in reported program spending
  • Leadership: top reported pay $24K · 4 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.