Mcqueen Athletic Club

Nonprofit profile at a glance

EIN
810221442
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Butte, MT, USA
Phone
4064948432
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$260,556
Expenses
$258,245
Assets
$675,421
Liabilities
$5,283

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

Leadership & pay

6 people listed

Executive titles in this filing

  • AARON ARNTSON (VICE PRESIDENT)
  • MIKE MERRICK (PRESIDENT)

Highest reported compensation

  • DEBORAH SCHORZMAN (TREASURER/SECRETARY): $7,440 total reported compensation

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

Overview

Mission

Support butte youth education & sports activities; civic not-for-profit organizations; individuals & families with special needs; & community-wide childrens christmas party.

What it reported doing in 2024

Assist various civic not-for-profit organizations in carrying out their mission. People and organizations supported, such as: special olympics, muscular dystrophy, butte knights of columbus, trout unlimited, mt sheriffs & peace officers, boulevard fire dept, butte sports hall of fame, mariah's challenge, butte celebrations, butte chamber of commerce, advantage butte, butte sheltered workshop, butte food bank, energy share, coats for kids, safe space, shriners, charity golf tourneys, etc.

Operating model

Revenue model
Other-operating. 85% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 18
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 48
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.2%; rating input score 29
  • Program expense ratio: 5.6%; rating input score 6
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 0.9%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 2.62; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 29.2% of revenue deployed · 5.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $14K in reported program spending
  • Leadership: top reported pay $7K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.