Old Hundred Athletic Association

Nonprofit profile at a glance

EIN
844805486
IRS 990 coverage
2024–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-T 2023, Form 990-N 2021
Location
Midlothian, VA, USA
Phone
8046146560
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$282,362
Expenses
$292,859
Assets
$39,032
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • RICHARD DUNCAN (PRESIDENT)
  • HEATHER CARROLL (VICE PRESIDENT)

People named in this filing

  • RICHARD DUNCAN (PRESIDENT)
  • HEATHER CARROLL (VICE PRESIDENT)
  • JERRELL SAUNDERS (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To extend, promote, develop, supervise, and voluntarily assist youth in a variety of sports programs while emphasizing the values of teamwork, leadership, integrity, sportsmanship, and fair play.

What it reported doing in 2024

Primary exempt purpose: Provide quality youth sports to the Central Virginia community. Basketball (approx. $100,000; 900 participants): Offered developmental and competitive basketball programs for Chesterfield County and surrounding areas. Achievements included county championships for 8U and 9U teams, a Silver Bracket Championship for the 11U team, and a runner-up finish for the 12U girls team across three basketball seasons. Cheerleading (approx. $60,000; 150 participants): Supported OHAA football and basketball programs while also competing in regional cheer competitions. Teams earned placements in multiple events, demonstrating growth and competitive success. Football (approx. $90,000; 200 participants): Delivered a quality football program for Central Virginia youth. Established a new Junior Division for ages 911, with teams qualifying for the CQL playoffs in their inaugural season. All other divisions also reached the playoffs, continuing to build tow

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 89
  • Accountability: 64
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 20% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -29.8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $293K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.