Mid-Atlantic Soaring Association
Nonprofit profile at a glance
- EIN
- 736591834
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2015
- Location
- Frederick, MD, USA
- Phone
- 7032006029
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Amateur Sports
Reported finances
- Revenue
- $199,822
- Expenses
- $136,306
- Assets
- $650,718
- Liabilities
- $109,910
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Mike Higgins (President)
- MIKE HARBOLD (Vice President)
People named in this filing
- Mike Higgins (President)
- MIKE HARBOLD (Vice President)
- Mark Philip (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Mid-Atlantic Soaring Association fosters and promotes all phases of soaring instruction in the Mid-Atlantic Region, from beginning instruction, through advanced training, cross-country flight, and sanctioned competition.
What it reported doing in 2025
Glider flying club, approximately 80-120 members. Provides launch services, storage and instruction. Education for members and general public. Community service activities.
Operating model
- Revenue model
- Earned-program. 74% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 96% 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
SUPPORTED - 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 83
- Accountability: 82
- Sustainability: 72
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.5%; rating input score 64
- Program expense ratio: 90.9%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th 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; 64th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 31.8%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 4.77; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 5.5% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 19th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 64.5% of revenue deployed · 90.9% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $124K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 11 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 6 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 18/100.