Southwestern Youth Association Inc

Nonprofit profile at a glance

EIN
510139457
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Centreville, VA, USA
Phone
7038153362
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$1,933,720
Expenses
$1,749,892
Assets
$4,474,386
Liabilities
$2,035,298

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

Leadership & pay

21 people listed

Executive titles in this filing

  • GARY FLATHER (CEO)
  • JEFF STEIN (President)
  • MARK YEO (Vice President)

Highest reported compensation

  • GARY FLATHER (CEO): $95,000 total reported compensation

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

Overview

Mission

Fostering amateur sports programs for youth in centreville, Virginia.

What it reported doing in 2024

Fostering amateur sports programs for youth ages 5-18: soccer, volleyball, track and field, basketball, little league baseball, travel baseball, babe ruth baseball, softball, rugby, cheerleading, football, lacrosse, field hockey and wrestling. The organization also maintains the athletic fields utilized by the various sports programs. Currently serving approximately 8,000 youth in the greater centreville area.

Operating model

Revenue model
Earned-program. 83% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 65
  • Accountability: 69
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.7%; rating input score 75
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.5%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: -4.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 74.7% of revenue deployed · 86% of spending went to programs
  • Governance: 17 of 17 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.5M in reported program spending
  • Leadership: top reported pay $95K · 21 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.