Rochester Youth Volleyball Association

Nonprofit profile at a glance

EIN
411926062
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Rochester, MN, USA
Phone
5073285201
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$521,109
Expenses
$522,404
Assets
$314,699
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • DEBRA HEGERLE (PRESIDENT/SM)

Highest reported compensation

  • DEBRA HEGERLE (PRESIDENT/SM): $11,004 total reported compensation
  • JESSICA WANDREY (TREASURER): $6,244 total reported compensation
  • LILLIAN RAU (VICE PRESIDE): $3,906 total reported compensation

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

Overview

Mission

Provide youth of the rochester Minnesota area the opportunity to learn and play volleyball.

What it reported doing in 2024

Rochester youth volleyball association (ryva) summer camp/skills clinics: in june and july, ryva holds a series of 3 day summer camps directed by area high school coaches. The camps served 203 players from 3rd to the 12th grade. For the younger kids, the camps are an introduction to volleyball. For the older kids, the camps focus on expanding and refining their volleyball skills.in the fall at the end of high school volleyball season, ryva hosts volleyball skill clinic, there were 82 players in grades 7th-9th who participated. There was a summer league for 7th-9th graders with 124 participants. League this year had 12 teams with 12 players each and consisted of team pratice for part of the time and then scrimmaging for the remainder of the time.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.4%; rating input score 98
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -0.2%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 98.4% of revenue deployed · 98.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $514K in reported program spending
  • Leadership: top reported pay $11K · 12 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.