Maryland Chess Association Inc
Nonprofit profile at a glance
- EIN
- 521035369
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- Towson, MD, USA
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $199,042
- Expenses
- $196,759
- Assets
- $15,416
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Chris Kim (President)
People named in this filing
- Chris Kim (President)
- John D Rockefeller V (VP for Scholastic Chess)
- Michael Regan (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote Chess as an educational and cultural activity
What it reported doing in 2025
We organized five major weekend events. The Maryland Baltimore Chesapeake Old Line and Potomac Open tournaments that are open to all players. We had a total of around 900 players in these events.
Operating model
- Revenue model
- Earned-program. 91% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 82
- Sustainability: 22
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.9%; rating input score 92
- Program expense ratio: 93%; rating input score 93
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 1.1%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.08; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 2.1%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: 16.3% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: 11.2% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: -35.9% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 91.9% of revenue deployed · 93% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $183K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- 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.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 25/100.