Spencerville Youth Athletic Association

Nonprofit profile at a glance

EIN
521553149
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Spencerville, OH, USA
Phone
6144040629
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Amateur Sports

Reported finances

Revenue
$77,388
Expenses
$94,613
Assets
$45,245
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Christopher Boop (Vice President)
  • Nate Pohlman (President)

People named in this filing

  • Christopher Boop (Vice President)
  • Nate Pohlman (President)
  • Emily McPheron (General 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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the association shall be to develop non-school supported youth athletics with the spencerville school district, providing youth sports in football, cheer, baseball, softball, soccer, basketball, volleyball, and track without turning any youth away due to financial reasons, we encourage and promote good sportsmanship with players, coaches, and spectators.

What it reported doing in 2025

In 2025 our youth program continued to grow and excel. we were once again able to replenish very old outdated equipment in various sports thru donations. our basketball program had multiple teams advance to championship rounds in tournament. our indoor soccer program and soccer program increased in numbers. Our cheer program participated and won in many competitions. we again had a community kickoff night highlighting all of our baseball/softball players which was well received by the parents and community.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: -22.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 31; 31st 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 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2010 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.