Metro Area Tournament Committee

Nonprofit profile at a glance

EIN
450458883
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Fargo, ND, USA
Phone
7014461065
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Official website

Reported finances

Revenue
$530,654
Expenses
$522,457
Assets
$194,747
Liabilities
$0

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

Leadership & pay

17 people listed

Highest reported compensation

  • Jennifer Schultz (Secretary/Treasurer): $9,755 total reported compensation
  • Todd Olson (Chairman): $7,100 total reported compensation
  • Brent Wolf (Director): $2,350 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 primary purpose of the committee will be to organize, provide and promote educational and recreational opportunities for school children in North Dakota by coordinating competitions, tournaments or similar activities in conjunction with the North Dakota High School Activities Association, or any similar successor entities. The committee will also solicit funds necessary to sponsor said competitions or tournaments, and provide such other planning and coordination as may be deemed necessary.

What it reported doing in 2024

The Metro Area Tournament Committee hosted, provided security and support for boys and girls athletic tournaments in Fargo and West Fargo North Dakota. Thirty tournaments were managed by the organization. The MATC hosted the following state and regional tournaments: State Girls Golf (Class B), East Region Boys and Girls Tennis, EDC Boys and Girls Swim/Dive Championships, East Region Volleyball, Dakota Bowl (football championships), State Boys and Girls Swim/Dive Championships, State Volleyball (Class A & B), East Region Boys Wrestling, State Wrestling (Boys and Girls, Class A & B), East Region Boys and Girls Basketball, Region One Boys and Girls Basketball, East Region Boys and Girls Track & Field Championship, EDC Baseball, EDC Softball, State Baseball (Class B), State Softball (Class B) and State Girls Soccer. The committee also sponsored volleyball, wrestling and multiple sub-varsity events during their respective regular seasons.The Committee hired numerous individuals to host, coordinate, and provide security at the games. Food and beverages were provided for these individuals.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 87% 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 88
  • Accountability: 69
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.8%; rating input score 98
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.1%; rating input score 93; 40th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: 1.5%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 12% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 97.8% of revenue deployed · 99.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $519K in reported program spending
  • Leadership: top reported pay $10K · 17 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 22 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 7 not reported.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.