North Bay Athletic Association Incorporated
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Educate the public in the benefits of gymnastics by conducting demonstrations at community events, by providing instructional classes for competitive and recreational athletes, by operating spring, summer, and winter camps, and by sponsoring training clinics and competitions.
- Income
- $1.3 million
- Spending
- $1.3 million
- Spent on programs
- 100%
- Reserves
- 0.7 months of spending
- Largest source of income
- fees for its services, 98%
- Employees
- 58
- Volunteers
- 50
- Highest pay
- $20,233, director (unpaid) and front office coordinator (paid)
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 47 out of 100. Higher than 13% of charities in its peer group (recreation and sports, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.7 months of spending.
Debt
10 of 20It owes 38% of what it owns.
Living within its means
8 of 15Spending exceeded income by 3% of income.
Income trend
10 of 15Income fell 6% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 73 out of 100. Higher than 49% of charities in its peer group (recreation and sports, $1m to $10m).
Independent board
25 of 259 of 10 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $289,489 spent. Instructional Classes--Provide year-round training in the skills and discipline required to perform gymnastics routines to facilitate a child's development of motor control skills and eye tracking movements necessary for improved reading and writing abilities. Children gain strength and flexibility and learn a healthier lifestyle based on good nutrition and exercise. The mental discipline they acquire promotes focus, determination, goal setting and personal responsibility.
- $436,368 spent. Team Classes: Provide year-round training in the skills and discipline required to compete in the sport of gymnastics. Gymnasts participating in the team program compete in gymnastics programs primarily in Northern California, but also throughout the State and Country. Children gain strength and flexibility and learn a healthier lifestyle based on good nutrition and exercise. The mental discipline they acquire promotes focus, determination, goal setting, and personal responsibility.
- $151,750 spent. Private Lessons: Private lessons allow children to learn gymnastics in smaller groups or one on one.
- $448,115 spent. Part III, 4d Competition Team: Revenue $173,040, Expenses $146,317 Shops: Revenue $25,988 Expenses $59,859; Camps: Revenue $49,956 Expenses $73,226; Special Events: Revenue $25,105 Expenses $52,122; Fundraisers: Revenue $173,952 Expenses $116,591
Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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? Worth knowing.
Status was revoked on September 15, 2017 for not filing returns for three years, and reinstated on September 15, 2017.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 April 2025.
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 December 2018.
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 October 21, 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.