Wind Gap Area Athletic Association

Nonprofit profile at a glance

EIN
232585242
IRS 990-EZ coverage
2011–2012
Forms available
Form 990-EZ 2012, Form 990-N 2009
Location
Wind Gap, PA, USA
Phone
6105991140
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$53,006
Expenses
$59,922
Assets
$13,003

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide sports programs to area children

What it reported doing in 2012

Provide sports programs such as soccer, basketball and baseball to area children

Operating model

Revenue model
Earned-program. 93% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 82.1%; rating input score 82

Transparency & Controls

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

Sustainability

  • Operating margin: -13%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -20.5% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -25.6% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -42% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 82.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $49K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2011 to 2012
  • 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 — Sustainability: Operating margin scored 27/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.