Lake Travis Youth Association

Nonprofit profile at a glance

EIN
741992172
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Austin, TX, USA
Phone
5122611900
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$4,965,698
Expenses
$4,834,520
Assets
$4,169,464
Liabilities
$1,315,406

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

Leadership & pay

18 people listed

Executive titles in this filing

  • Duncan Clowe (President)
  • Ryan Hahn (Vice President)
  • Scott Cronk (Executive Director)

Highest reported compensation

  • Andrew McClelland (General Manager Soccer): $202,753 total reported compensation

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

Overview

Mission

LTYA is a youth sports association that offers baseball, basketball, cheer, football, golf, soccer, softball, tennis, and volleyball to participants.

What it reported doing in 2024

Providing boys and girls soccer.

Operating model

Revenue model
Earned-program. 92% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 70
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 90.4%; rating input score 90
  • Fundraising efficiency: $4.91 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 5th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.6%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.86; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 15.8% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 90.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $4.4M in reported program spending
  • Leadership: top reported pay $203K · 18 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $307K reported
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.