Sandy Spring Athletic Association Inc
Nonprofit profile at a glance
- EIN
- 352461796
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025, Form 990-EZ 2021
- Location
- Olney, MD, USA
- Phone
- 2028412701
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Centers, Clubs
Reported finances
- Revenue
- $363,422
- Expenses
- $391,699
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Gregory Gisriel (Vice President)
- Benjamin Corb (President)
People named in this filing
- Gregory Gisriel (Vice President)
- Jeffrey Lewis (Treasurer)
- Benjamin Corb (President)
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
Sandy Spring Athletic Association ("SSAA") is a non-profit organization whose mission is to promote, supervise, and voluntarily assist in providing a safe and secure recreational athletic environment for youth in the Greater Olney-Sandy Spring Maryland Region. Through proper guidance and exemplary leadership, SSAA promotes youth programs that emphasize physical and emotional development, build self-esteem and cultivate a lifelong interest in sports, health, and teamwork by espousing the virtues and character, integrity, and sportsmanship. SSAA is dedicated to the development of youth and will encourage them to be exemplary people on and off the field.
What it reported doing in 2025
Travel Baseball - SSAA offered a travel baseball program that serviced approximately 130 youth boys in Montgomery County, MD and surrounding areas. SSAA's travel baseball program had 10 teams and experienced consistency and stability in 2025, prior to the merger with OBGC. SSAA hosted two baseball tournaments in 2025 at various fields in Montgomery County, MD. The tournaments involved numerous travel baseball teams, which resulted in significant tournament revenues and expenses in 2025. In addition, SSAA subleased indoor training space in January 2025 for its travel baseball program, which was terminated upon the completion of the merger.
Operating model
- Revenue model
- Other-operating. 81% 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
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 82
- Accountability: 70
- Sustainability: 18
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.5%; rating input score 98
- Program expense ratio: 90.8%; rating input score 91
- Fundraising efficiency: $2.41 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7.8%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 6.9% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 7% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 97.5% of revenue deployed · 90.8% of spending went to programs
- Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $355K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2015 to 2025
- 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: 4 of 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 11/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.