Massillon Youth Sports Association

Nonprofit profile at a glance

EIN
814183536
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Massillon, OH, USA
Phone
3308334175
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Basketball

Official website

Reported finances

Revenue
$280,251
Expenses
$268,004
Assets
$29,661
Liabilities
$0

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Matt Keller (President)
  • Lindsay Moretta (Vice President)

Highest reported compensation

  • Brian Smith (Trustee): $17,196 total reported compensation
  • Devin Williams (Trustee): $14,390 total reported compensation
  • Michelle Del Rio-Keller (Treasurer): $2,600 total reported compensation

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

Overview

Mission

The Associations primary exempt purpose is to teach, develop, organize, manage, and offer Massillon youth the opportunity to learn the fundamental skills of all sports, while instilling life-lessons and values such as character, team work, discipline, respect, and sportsmanship.

What it reported doing in 2024

The Association is helping Massillon area youth to develop their sports and life development skills according to the Associations primary exempt purpose and mission statements.

Operating model

Revenue model
Other-operating. 68% of the money available for current operations came from other operating 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.5%; rating input score 92
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: $122.77 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 63.6%; rating input score 64; 17th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.4%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 11.4% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 91.5% of revenue deployed · 95.7% of spending went to programs
  • Governance: 7 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $257K in reported program spending
  • Leadership: top reported pay $17K · 11 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.