Magnolia Area Softball Association
Nonprofit profile at a glance
- EIN
- 364593575
- IRS 990 coverage
- 2021–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- Magnolia, TX, United States
- Phone
- 8324927092
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $272,795
- Expenses
- $234,325
- Assets
- $63,165
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Keri Fountain (President)
- Alina Smith (Vice President)
People named in this filing
- Keri Fountain (President)
- Alina Smith (Vice President)
- Amanda Burts (Treasurer)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Magnolia Area Softball Association (M.A.S.A.), a 501(c) 3 non-profit organization, will provide to the youth of the community an organized softball league within the Magnolia area. Equipment Exchange program Masa takes donations of gently used equipment and hands it out for free to those that want it or can use it. New equipment gets expensive every season. If you have some to donate send an email to [email protected] we can meet you to pick it up. If you need equipment let us know, we can see if we have what you need or help you find it. No use letting them gather dust, let us find a new owner, besides gently used cleats are way more comfortable then brand new ones. Reuse, Recycle! Join Our Live Stream Channel!
What it reported doing in 2024
To operate a charitable service center for the training and promotion of the sport of youth and adult softball.
Operating model
- Revenue model
- Membership-supported. 62% of the money available for current operations came from membership dues.
- 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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 53
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.8%; rating input score 81
- Program expense ratio: 94.1%; rating input score 94
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 1 of 7 controls in place; rating input score 14
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.1%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 12.5% per year; rating input score 100; 75th percentile among comparable filings
- Revenue growth: 14.7% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 14.1% per year; rating input score 100; 76th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 80.8% of revenue deployed · 94.1% of spending went to programs
- Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $220K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 15/100.