Two Top Mountain Adaptive Sports Foundation
Nonprofit profile at a glance
- EIN
- 260466490
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2010
- Location
- Mercersburg, PA, United States
- Phone
- 7174980054
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Centers to Support the Independence of Specific Populations
Reported finances
- Revenue
- $300,940
- Expenses
- $306,914
- Assets
- $137,790
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Bill Dietrich (President)
People named in this filing
- Bill Dietrich (President)
- Stacey Schmader (Secretary/Treasurer)
- Stephanie Henneberger (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Providing year-round adaptive sports opportunities for people with disabilities—skiing/snowboarding in winter and waterskiing, cycling, and white water rafting in summer—to build confidence and self-esteem. Two Top Mountain Adaptive Sports Foundation, a nonprofit based in Mercersburg, Pennsylvania, was formed in 2007 by Bill Dietrich and Stacey Schmader. Two Top provides year-round recreational opportunities to anyone with a disability. Two Top serves disabled veterans in the nearby Baltimore/Washington region, as well as civilians and children with a wide range of disabilities. As a ski instructor at Whitetail since opening day in 1991, Bill Dietrich, Two Top’s Co-founder and Associate Director, saw the need for this type of program at Whitetail. “We aim for this foundation to be a resource for all disabled people in our region,” Dietrich says. “However, Whitetail’s proximity to...
What it reported doing in 2024
Teaching skiing , snowboarding, cycling, white water rafting, and waterskiing to disabled athelete.
Operating model
- Revenue model
- Grant-funded. 69% of the money available for current operations came from government grants.
- 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 90
- Accountability: 24
- Sustainability: 40
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 86.7%; rating input score 87
- Program expense ratio: 84.9%; rating input score 85
- Fundraising efficiency: $39.47 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.45; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: -1.2% per year; rating input score 0; 20th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site
- Where the money goes: 86.7% of revenue deployed · 84.9% of spending went to programs
- Governance: 0 of 5 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $261K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 5 filed schedules
- Filing history: 3 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- High — Accountability: Independent voting board scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 34/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Growth: Asset growth scored 0/100.