Spencer Athletic Association

Nonprofit profile at a glance

EIN: 042818160
IRS 990-EZ coverage: 2010–2016
Forms available: Form 990-EZ 2016
Location: East Brookfield, MA, USA
Rating: 86
Verdict: STRONG
Rating confidence: Moderate
Sector: Soccer

Reported finances

Revenue: $48,945
Expenses: $47,087
Assets: $12,808

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

Matt Schold (President)

People named in this filing

Jason M Rio (Treasurer)
Matt Schold (President)
Tracy Wheeler (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth Soccer Training

What it reported doing in 2016

Youth Athletic Training through instructional programs and competitive play. Over 400 children members between 4 and 18 years of age

Operating model

Revenue model: Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

Financial Efficiency: 98
Transparency & Controls: 82
Sustainability: 38
Growth: 40

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 96.2%; rating input score 96
Program expense ratio: 100%; rating input score 100

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: 3.8%; rating input score 54; 54th percentile among comparable filings
Total-asset coverage ratio: 0.27; rating input score 19; 19th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -44.5% per year; rating input score 0; 10th percentile among comparable filings
Revenue growth: 1% per year; rating input score 100; 58th percentile among comparable filings
Asset growth: -0.1% per year; rating input score 0; 43rd percentile among comparable filings

Details

Where the money goes: 96.2% of revenue deployed · 100% of spending went to programs
Governance: Filed governance answers
Accomplishments: 1 filed program accomplishment · $47K in reported program spending
Leadership: top reported pay $0 · 3 people listed
Consistency: 6 of 6 current checks pass
Schedules: 2 filed schedules
Filing history: 5 filing years from 2010 to 2016
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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

High — Growth: Program expense growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 19/100.
Review — Sustainability: Operating margin scored 54/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Officer compensation ratio scored 56/100.
High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.