Two Rivers Athletic Association

Nonprofit profile at a glance

EIN
237219816
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-T 2020
Location
West Saint Paul, MN, USA
Phone
6512784216
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$839,290
Expenses
$667,883
Assets
$540,142
Liabilities
$12

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JOHN MASICA (EXECUTIVE DIRECTOR)
  • ADAM CREPEAU (PRESIDENT)

Highest reported compensation

  • JOHN MASICA (EXECUTIVE DIRECTOR): $22,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides moral & educational support and training for youth sports activities for approximately 475 area families. The youths participate in league play, both in-house and traveling.

What it reported doing in 2025

Baseball and softball the organization provides good moral and educational training in youth sports of baseball and softball. There are approximately 500 boys and girls playing baseball and 200 girls playing softball.

Operating model

Revenue model
Earned-program. 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.4%; rating input score 79
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.9%; rating input score 93; 27th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.4%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 10.1% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 12.4% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 79.4% of revenue deployed · 99.8% of spending went to programs
  • Governance: 13 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $666K in reported program spending
  • Leadership: top reported pay $22K · 14 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.