Passes our checks

Middletown Valley Athletic Association Inc

EIN 23-7175257 · Middletown, MD

Public records show a registered, tax-exempt organization in good standing.

What it says it does

PLANNNING, FUNDING, ORGANIZING AND SUPERVISING SPORTS RELATED PROGRAMS FOR THE YOUTH IN MIDDLETOWN AND THE SURROUNDING FREDERICK COUNTY AREA.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 83 out of 100.

Reserves
28 of 35
Spendable reserves would cover 6.5 months of spending.
Debt
10 of 20
It owes 47% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 12% of income.
Income trend
15 of 15
Income rose 10% on the year before.
Spending floor
15 of 15
95% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Weak: 48 out of 100.

Independent board
25 of 25
719 of 719 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)

$135,886 spent. CHEERLEADING - 111 youth participated in the program. This program fosters a love for the sport and strives to develop healthy, productive youth through the devleopment of individualized skills and organized team competition. Emphasis is also placed on good sportsmanship.
$71,546 spent. BASKETBALL - 554 youth participated in the program which focuses on building indivdual and team skills through organized competition. Ultimately, participation in the program will prepare participants for high school competition. Emphasis is also placed on good sportsmanship.
$62,608 spent. BASEBALL - 425 youth participated in the program which fosters a love of the sport and strives to help develop healthy, productive youth through the development of good sportsmanship, individual and team skills through practices and organized team competition.
$219,474 spent. Other sports offered to youth. Programs for Soccer, Football, Field Hockey,Lacrosse, Baseball, Softball and Wrestling are the other sports offered by MVAA to area youth. All of MVAAs programs strive to contribute to the development of each participant through individual skills development and organized competitive team play.
Other sports offered to youth. 219474. 0. 133724.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 1972.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.