Massachusetts Squash Racquets Association Inc

Nonprofit profile at a glance

EIN
222543941
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2016, Form 990-EZ 2024
Location
Billerica, MA, USA
Phone
6176159680
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$65,464
Expenses
$99,851
Assets
$447,562
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • LISA PUTUKIAN (PRESIDENT)
  • CARL R CUMMINGS (VICE PRESIDENT AND ASS'T SECRETARY)

People named in this filing

  • LISA PUTUKIAN (PRESIDENT)
  • CARL R CUMMINGS (VICE PRESIDENT AND ASS'T SECRETARY)
  • ROBERT B DAVIDSON III (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support and promote the game of squash in Massachusetts

What it reported doing in 2024

Organize and sponsor individual state championships (also on Sched. O)

Operating model

Revenue model
Membership-supported. 78% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.7%; rating input score 86
  • Program expense ratio: 55.2%; rating input score 55

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -52.5%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 4.48; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 85.7% of revenue deployed · 55.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.