Sugarloaf Mountain Athletic Club Inc

Nonprofit profile at a glance

EIN
203855755
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2011
Location
S Deerfield, MA, USA
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Amateur Sports Competitions

Reported finances

Revenue
$47,369
Expenses
$44,974
Assets
$54,696

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Michele Andrews (President)
  • Sara Simmons (Vice President)

People named in this filing

  • Michele Andrews (President)
  • David Theoharides (Treasurer)
  • Patrick Pezzati (Clerk)

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 Sugarloaf Mountain Athletic Clubs purpose is to promote running as both a recreational activity and competitive sport by providing and supporting running and racing opportunities to all athletes in Western Massachusetts. It is an inclusive group for runners of all abilities from sprinters to ultra-runners with highly competitive athletes and people running for health and happiness. We sponsor 4 local races each year a winter youth track program a weekly summer XC race summer adult track program group runs and an annual meeting.

What it reported doing in 2025

Sponsor four different community races: Ray Willis Memorial Race to raise funds for our Youth Track Program; Ron Hebert 8 Mile Race; Summit Run 5K Race. In addition we sponsor a weekly community 5K Cross Country Race running from April to August. Most events involve up to 150 -200 participants and serve as a fund raiser to support programming.

Operating model

Revenue model
Earned-program. 85% of the money available for current operations came from fees and other program revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.5%; rating input score 3
  • Program expense ratio: Limited

Transparency & Controls

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

Sustainability

  • Operating margin: 5.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 6.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 40th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 2.5% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.