Set It Off Volleyball, Inc.

Legal name: Set It Off Volleyball Inc

Nonprofit profile at a glance

EIN
332431156
IRS 990 coverage
2025–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-N 2024
Location
West Des Moines, IA, USA
Phone
(515) 720 - 8934
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$59,873
Expenses
$33,773
Assets
$26,100
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MATTHEW CHRISTENSEN (PRESIDENT)

People named in this filing

  • MATTHEW CHRISTENSEN (PRESIDENT)
  • MORGAN ELLIOTT (SECRETARY)
  • MOLLY LUKENBILL (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Set It Off Volleyball is a 501(c)(3) nonprofit dedicated to empowering young girls through volleyball in and around the West Des Moines, Iowa area. We teach fundamental skills, foster teamwork, and create a positive, family-focused environment for growth and development—on and off the court.

What it reported doing in 2025

Set it off volleyball, inc. Is a 501(c)(3) nonprofit organization that provides community-based youth volleyball programming for girls in polk county, Iowa. The organization offers age-appropriate volleyball instruction, practices, scrimmages, and limited competitive opportunities for participants in its 9u, 10u, 11u, and 12u programs. Services provided include structured practice sessions focused on fundamental skill development, teamwork, sportsmanship, and physical fitness; supervised scrimmages and game play; and access to safe, organized athletic environments led by trained coaches and volunteers. Programming is designed to be developmentally appropriate and inclusive, with an emphasis on early skill building, confidence, and positive youth development rather than elite or travel-based competition. Set it off volleyball also administers a need-based scholarship program to reduce financial barriers to participation. Scholarships are awarded as partial assistance in accordance with a board-adopted scholarship policy and are intended to expand access to organized youth sports for families facing financial constraints. In addition to athletic programming, the organization partners with real food 4 kids to provide age-appropriate nutrition education and wellness resources that support healthy habits and overall youth development. This educational component complements the organization's focus on physical activity and reinforces positive lifestyle practices for participants and their families. The organization further engages families and the broader community through volunteer activities, fundraising events, and partnerships that support affordability, youth development, and community connection. All services are provided in futherance of the organization's charitable mission to increase access to youth athletics and promote physical, social, and emotional well-being among children.

Operating model

Revenue model
Earned-program. 63% 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 36
  • Sustainability: 61
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.5%; rating input score 47
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: $399.91 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: Pass

Sustainability

  • Operating margin: 43.6%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.77; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 47.5% of revenue deployed · 84.2% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.