Swain County Youth Athletic Association
Nonprofit profile at a glance
- EIN
- 561317320
- IRS 990-EZ coverage
- 2010–2013
- Forms available
- Form 990-EZ 2013
- Location
- Bryson City, NC, USA
- Phone
- 8287361900
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Sports Associations &Training Facilities
Reported finances
- Revenue
- $28,552
- Expenses
- $25,537
- Assets
- $3,526
- Liabilities
- $669
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- ROBBIE BROWN (President)
People named in this filing
- ROBBIE BROWN (President)
- PHILLIP SMITH (VP Baseball)
- ERIN BARTLETT (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 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote and support youth athletics through Little League
What it reported doing in 2013
Little league teams including tee ball, baseball, and softball teams
Operating model
- Revenue model
- Earned-program. 100% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 82
- Sustainability: 43
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 71.1%; rating input score 71
- Program expense ratio: 79.5%; rating input score 79
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 10.6%; rating input score 65; 65th percentile among comparable filings
- Total-asset coverage ratio: 0.14; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: -27.9% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: -17% per year; rating input score 0; 24th percentile among comparable filings
- Asset growth: 22% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 71.1% of revenue deployed · 79.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $20K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2010 to 2013
- 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.