South Park Youth Association Inc

Nonprofit profile at a glance

EIN
561539107
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Charlotte, NC, USA
Phone
7049043242
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$598,392
Expenses
$409,016
Assets
$337,214
Liabilities
$12,935

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

Leadership & pay

8 people listed

Executive titles in this filing

  • John Jeffries (President)

People named in this filing

  • Brittany Pasut (Secretary / Girls Lacrosse Commissioner)
  • Darrell Murray (Treasurer)
  • Mackenzie Busby (Field Hockey Commissioner)

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

Provide opportunities in youth athletics for boys and girls ages 4-16. Athletic activities include baseball, field hockey, football, lacrosse and softball.

What it reported doing in 2024

South Park baseball had approximately 750 combined participants register for the Spring and Fall leagues, which encompassed t-ball (ages 4 & 5), rookie coach pitch (ages 5 & 6), coach pitch (ages 7 & 8), minors (ages 9 & 10), majors (ages (11 & 12) and Babe Ruth (ages 13 & 14). In addition to the revenues noted above, baseball received approximately $81,400 of contributions from companies and individuals to help finance our program. All baseball coaches are volunteer parents who receive no compensation for their efforts. SPYA policy mandates that all coaches pass a background check and participate in concussion awareness training on an annual basis in order to coach. Baseball teams are selected (drafted) each season subsequent to all players attending a skills day assessment, which helps ensure that our teams are as even as possible and creates fair competition.

Operating model

Revenue model
Other-operating. 77% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 84
  • Accountability: 64
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.7%; rating input score 68
  • Program expense ratio: 98.3%; rating input score 98
  • Fundraising efficiency: $54.4 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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: 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: 31.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 14.8% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 0.7% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 67.7% of revenue deployed · 98.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $402K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • 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 — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.