Lower Hudson Volleyball Association Inc
Nonprofit profile at a glance
- EIN
- 611557833
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Pelham, NY, USA
- Phone
- 9146360683
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $560,912
- Expenses
- $562,847
- Assets
- $174,578
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- ELIZABETH PIRRONE (ASSISSTANT D): $29,685 total reported compensation
- JAMES HORAN (ASSISTANT DI): $28,455 total reported compensation
- SLOANE DILL (CO-DIRECTOR): $5,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Youth education and teaching of the sport of volleyball in the pelham/westchester New York area
What it reported doing in 2024
Youth education and teaching of the sport of volleyball in the pelham/westchester New York area.
Operating model
- Revenue model
- Earned-program. 100% 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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.8%; rating input score 100
- Program expense ratio: 99.5%; rating input score 99
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.3%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 11.2%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 12.4% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 15.5% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: 99.8% of revenue deployed · 99.5% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $560K in reported program spending
- Leadership: top reported pay $30K · 5 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 2 filed schedules
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.