Freeland Community Sports Association
Freeland Community Sports Association consistently generates surpluses, growing assets to nearly $2 million with no reported officer compensation.
EIN: 204803638 · Freeland, MI · NTEE: N31 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.5M |
| Total Expenses | $1.0M |
| Program Spending | 85% |
| Net Assets | $1.8M |
| Transparency Score | 88/100 |
Is Freeland Community Sports Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Freeland Community Sports Association directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Freeland Community Sports Association
Freeland Community Sports Association (EIN: 204803638) is a nonprofit organization based in Freeland, MI, classified under NTEE code N31. The organization reported total revenue of $1.5M and total assets of $2.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Freeland Community Sports Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Freeland Community Sports Association is a mid-size nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 1.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.5M |
| Total Expenses | $1.0M |
| Surplus / Deficit | +$524K |
| Total Assets | $2.0M |
| Total Liabilities | $223K |
| Net Assets | $1.8M |
| Operating Margin | 34.0% |
| Debt-to-Asset Ratio | 11.2% |
| Months of Reserves | 23.5 months |
Financial Health Grade: A
In 2023, Freeland Community Sports Association reported a surplus of $524K with revenue exceeding expenses, holds 23.5 months of operating reserves (strong position), has a debt-to-asset ratio of 11.2% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Freeland Community Sports Association's revenue has grown at a compound annual growth rate (CAGR) of 1.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +21.4% | -19.9% | +35.6% |
| 2022 | -11.5% | +20.7% | +1.0% |
| 2021 | +57.8% | +20.0% | +37.1% |
| 2020 | -43.1% | -35.1% | -0.4% |
| 2019 | +0.3% | -1.6% | +30.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Freeland Community Sports Association with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Freeland Community Sports Association allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $524K, with revenue exceeding expenses.
- Debt-to-asset ratio: 11.2%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting a volunteer-led executive structure or that executive compensation is categorized differently, which is highly favorable for resource allocation to mission-related activities.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Freeland Community Sports Association's IRS 990 filings:
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data prevents granular efficiency analysis.
Strengths
The following positive indicators were identified for Freeland Community Sports Association:
- Consistent revenue generation, with recent revenue of $1,539,613 in 2023.
- Strong asset growth, increasing from $404,176 in 2014 to $1,991,121 in 2023.
- Consistent reporting of 0% officer compensation, indicating efficient use of funds for mission.
- Regularly generates surpluses, with 2023 revenue exceeding expenses by over $500,000.
- Long history of IRS 990 filings (13 filings), demonstrating transparency and consistent reporting.
Frequently Asked Questions about Freeland Community Sports Association
Is Freeland Community Sports Association a legitimate charity?
Freeland Community Sports Association (EIN: 204803638) is a registered tax-exempt nonprofit based in Michigan. Our AI analysis gives it a Mission Score of 88/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.5M. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Freeland Community Sports Association spend its money?
Freeland Community Sports Association directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Freeland Community Sports Association tax-deductible?
Freeland Community Sports Association is registered as a tax-exempt nonprofit (EIN: 204803638). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Freeland Community Sports Association's spending goes to programs?
Freeland Community Sports Association directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Freeland Community Sports Association compare to similar nonprofits?
With a transparency score of 88/100 (Excellent), Freeland Community Sports Association is above average for NTEE category N31 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Freeland Community Sports Association located?
Freeland Community Sports Association is headquartered in Freeland, Michigan and files with the IRS under EIN 204803638. It is classified under NTEE code N31.
How many years of IRS 990 filings does Freeland Community Sports Association have?
Freeland Community Sports Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.5M in total revenue.
Is Freeland Community Sports Association a good charity?
Based on the available data, Freeland Community Sports Association appears to be a good charity. It consistently generates surpluses, has significantly grown its assets, and reports 0% officer compensation, indicating efficient use of funds and strong financial management.
How has the organization's financial health changed over the last decade?
The organization's financial health has significantly improved over the last decade. Assets have grown from $404,176 in 2014 to $1,991,121 in 2023, and revenue has remained consistently strong, often exceeding expenses, leading to healthy surpluses.
What is the trend in revenue and expenses?
Revenue has generally fluctuated between $1.2 million and $1.6 million annually, with a high of $1,596,042 in 2019 and $1,539,613 in 2023. Expenses have typically been lower than revenue, ranging from $875,176 to $1,391,829, allowing for consistent net positive income.
Filing History
IRS 990 filing history for Freeland Community Sports Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Freeland Community Sports Association's revenue has grown by 16.1%, moving from $1.3M to $1.5M. Total assets increased by 465.7% over the same period, from $352K to $2.0M. Total functional expenses fell by 32.1%, from $1.5M to $1.0M. In its most recent filing year (2023), Freeland Community Sports Association reported a surplus of $524K, with revenue exceeding expenses. The organization holds $223K in liabilities against $2.0M in assets (debt-to-asset ratio: 11.2%), resulting in net assets of $1.8M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.5M | $1.0M | $2.0M | $223K | — | — |
| 2022 | $1.3M | $1.3M | $1.5M | $224K | — | View 990 |
| 2021 | $1.4M | $1.1M | $1.5M | $210K | — | View 990 |
| 2020 | $908K | $875K | $1.1M | $198K | — | View 990 |
| 2019 | $1.6M | $1.3M | $1.1M | $234K | — | View 990 |
| 2018 | $1.6M | $1.4M | $815K | $234K | — | View 990 |
| 2017 | $1.5M | $1.4M | $660K | $301K | — | — |
| 2016 | $1.4M | $1.4M | $462K | $209K | — | View 990 |
| 2015 | $1.4M | $1.4M | $479K | $236K | — | View 990 |
| 2014 | $1.3M | $1.2M | $404K | $184K | — | View 990 |
| 2013 | $1.3M | $1.3M | $316K | $177K | — | View 990 |
| 2012 | $1.4M | $1.2M | $327K | $154K | — | View 990 |
| 2011 | $1.3M | $1.5M | $352K | $284K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.5M, expenses of $1.0M, and assets of $2.0M (revenue +21.4% year-over-year).
- 2022: Revenue of $1.3M, expenses of $1.3M, and assets of $1.5M (revenue -11.5% year-over-year).
- 2021: Revenue of $1.4M, expenses of $1.1M, and assets of $1.5M (revenue +57.8% year-over-year).
- 2020: Revenue of $908K, expenses of $875K, and assets of $1.1M (revenue -43.1% year-over-year).
- 2019: Revenue of $1.6M, expenses of $1.3M, and assets of $1.1M (revenue +0.3% year-over-year).
- 2018: Revenue of $1.6M, expenses of $1.4M, and assets of $815K (revenue +8.0% year-over-year).
- 2017: Revenue of $1.5M, expenses of $1.4M, and assets of $660K (revenue +5.1% year-over-year).
- 2016: Revenue of $1.4M, expenses of $1.4M, and assets of $462K (revenue -0.1% year-over-year).
- 2015: Revenue of $1.4M, expenses of $1.4M, and assets of $479K (revenue +6.3% year-over-year).
- 2014: Revenue of $1.3M, expenses of $1.2M, and assets of $404K (revenue +0.5% year-over-year).
- 2013: Revenue of $1.3M, expenses of $1.3M, and assets of $316K (revenue -2.7% year-over-year).
- 2012: Revenue of $1.4M, expenses of $1.2M, and assets of $327K (revenue +1.8% year-over-year).
- 2011: Revenue of $1.3M, expenses of $1.5M, and assets of $352K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Freeland Community Sports Association:
Data Sources and Methodology
This transparency report for Freeland Community Sports Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.