• This report looks at Caddo Mills Youth Sports Association (CMYSA) in Caddo Mills, Hunt County, Texas. Its EIN (its tax ID number) is 75-2949579. We wrote it on October 12, 2026 and last corrected it on October 14, 2026. It covers records dated 2001 through October 2026.
• Everything in this report comes from public records. This is an independent review. It is not part of CMYSA, and CMYSA did not approve it. We do not accuse anyone of wrongdoing. People are named by role only.
• Our rule: every fact is tied to a public document with a full link. If something is a guess, our own math, or an open question, we say so.
• A messy record, a missing or incomplete written policy, or a big expense does not prove fraud or theft. Nothing in the public record shows that money is missing.
• The money numbers come from the group's own IRS tax forms filed online (2013 to 2025, in a form a computer can read). They also come from ProPublica summaries (2010 to 2012). A third source is PDF copies of the 2022 to 2024 forms that CMYSA posts on its own website [UNVERIFIED U3].
• The main sources are original documents. They are 17 sets of CMYSA board minutes (April 2025 to September 2026). They are the signed 2022 bylaws (the group's own rules) and the September 2026 bylaws. They also include Texas Comptroller and Secretary of State data. Another source is 180 City of Caddo Mills council agendas and minutes (2019 to 2026, scanned into searchable text). The last is saved copies of the CMYSA website from 2021 to 2023.
• Some facts rest on City of Caddo Mills council records. We have not confirmed them until a person re-reads the source pages. See "How we did this and what we could not check".
• Labels in square brackets show a fix ("ERRATA") or something we could not confirm ("UNVERIFIED"). The last section, "Corrections to earlier versions", lists every change.

Words used in this report

• Form 990: the yearly report a tax-free group files with the IRS. Form 990-EZ is the short version for smaller groups.
• E-file: a tax form filed online. The IRS posts each one as a data file (called XML) that a computer can read.
• Net assets: what the group owns minus what it owes.
• Audit, review or compilation: three kinds of outside check by an accountant. An audit is the deepest. A compilation is the lightest.

What was corrected

1. CMYSA is a volunteer-run 501(c)(3) (a tax-free charity). It runs almost all the organized rec sports for kids in Caddo Mills. These are soccer, baseball, softball, T-ball, basketball, volleyball, flag and tackle football, cheer and drill (CMYSA website).
2. From 2010 to 2020, it ran on $80,000 to $125,000 a year. Then it grew to $553,217 in revenue (money coming in) in 2025. That is about 5.4 times its 2020 size (2025 IRS e-file; 2020 IRS e-file).
3. The group grew as the town grew. Caddo Mills had 1,493 residents in the 2020 census. It has an estimated 6,650 in 2026 (World Population Review). The school district expects about 4,700 new homes (CMISD bond site).
4. The gap between money in and money out has shrunk. From 2023 to 2025, revenue rose about 68% while expenses rose about 87%. The surplus (money left over) fell from $46,756 to $26,159 (2023 e-file; 2025 e-file).
5. The biggest mismatch in the public records is this: the tax forms do not match the group's own records. Every form from 2022 through 2025 says "THE ORGANIZATION DOES NOT HAVE MEETINGS". Each one also answers "No" to keeping board minutes [UNVERIFIED: we read these IRS answers in the e-files, but a second person has not yet re-read them] (2025 e-file). Yet the saved copies of the website announced monthly board meetings in 2021 to 2023 (Wayback, Feb 2023 notice). The bylaws signed in February 2022 call for monthly meetings and minutes (2022 bylaws). And eight sets of 2025 minutes are posted for the public (nine more are posted for 2026) (CMYSA About Us).
6. The tax forms, bylaws and minutes show some gaps in written safeguards. The forms report no audit, review or compilation (an outside check of the books). They report no policy for keeping records and no policy for staff to report problems safely. The minutes mention Venmo and cash payments (and a May 2025 note not to give out Zelle information), even though the bylaws call for checks with two signatures. The 2026 bylaws allow for personal purchases on group cards. Votes have been taken on Discord. In August 2026, the minutes say school facility contracts "need to be located" (2025 e-file; 2026 bylaws; August 2026 minutes).
7. The tie to the city is large, and some people hold roles in both places. The City of Caddo Mills owns the fields. In February 2023 the city manager told the council that it had agreed to help support CMYSA with $25,000. At that meeting the council awarded a $24,500 bid for field work [U2: the Feb 14, 2023 council minutes, page 5, record this; a second person has not yet re-read the page]. The city is also spending several million dollars on Hooten Memorial Park. Two council members were the person who made the motion and the person who seconded it on 7 of 12 CMYSA and Hooten votes. All 7 votes were unanimous (city council minutes). In the same minutes, the same two members also made and seconded many motions that have nothing to do with CMYSA. One of the two, a council member, is listed on the tax forms as CMYSA vice president for 2022 to 2024. The other, the mayor pro tem (the council member who fills in for the mayor), is listed as basketball co-commissioner on the CMYSA site. The minutes show no step back from a vote and no ruling on a conflict, either way. We do not imply any wrongdoing (Feb 14, 2023 council minutes; June 9, 2026 council minutes; CMYSA basketball page).
8. Good signs: no officer was paid in any year. Net assets (what is left after debts) were above zero every year. About 87% to 89% of revenue came from sign-up fees in 2022 to 2025 (our math from the table "Where the money came from"). A CPA (a licensed accountant) prepared the tax form each year. Minutes have been posted since April 2025. Tax forms for 2022 to 2024 are posted [UNVERIFIED U3: links found on the ottosport host, but Charity Navigator still scores "tax form on website: No"]. There is a written refund process. Background checks are required. The 2026 bylaws are stronger (CMYSA financials page; 2026 bylaws).

Bottom line: the records show real growth and real value to the town. They also show that how the group is run and how it keeps records have not kept up with a half-million-dollar budget. This is a good reason to ask for an independent look at the money. But without records of single transactions, the records do not support a claim that anyone misused funds.

Who held each office

The table shows how many different people the tax forms list in each office in each period. We do not name them.

The group's website now lists a president, a secretary, a fundraising lead, a basketball commissioner and a football commissioner (CMYSA leadership page). This list may be out of date. The board voted on a new basketball commissioner in April 2026 (April 2026 minutes).

Roles that overlap

These are plain facts about overlapping roles. They are not accusations.

• A person was CMYSA football commissioner from 2018 to 2021 and vice president from 2022 to 2024 (2018 e-file; 2024 e-file). That person is a Caddo Mills city council member (TML directory). That person is also president of the Caddo Mills Athletic Booster Club (Booster Club).
• The CMYSA treasurer from 2018 to 2023 (2023 e-file) is also treasurer of the Athletic Booster Club (Booster Club).
• The mayor pro tem (TML directory) is listed as CMYSA basketball co-commissioner (CMYSA basketball page). The mayor pro tem spoke at the September 2025 CMYSA board meeting as a parent (September 2025 minutes).
• A person was CMYSA vice president from 2013 to 2017. That person is the care-of contact (the mailing contact) listed for CM Unleashed Sports Inc, which is listed as tax-free since July 2025 (not confirmed from a captured document) (TaxExemptWorld).

Sports and groups they belong to

Where they play

CMYSA's rules say it has an agreement with the city to use Hooten Memorial Park. They also say it has an agreement with Caddo Mills ISD to use school facilities (CMYSA Rules and Regulations). In January 2026 the minutes say the district's athletic contact "will get new contract for CMISD school facility use. No $$ changing" (January 2026 minutes). In August 2026 the minutes say "School contracts/costs need to be located and reviewed" (August 2026 minutes).

How money moves

• Sign-up is online through the Demosphere / OttoSport platform (CMYSA registration, the Register link on the CMYSA soccer page). There is also a Zeffy page for donations (Zeffy).
• The minutes mention Venmo payments, cash gate fees, vendor payments collected at events, and sponsor checks (April 2025 minutes; May 2025 minutes; September 2025 minutes; March 2026 minutes). The April 2025 minutes list Zelle as a discussion item without saying it is used. The May 2025 minutes read "do not give out Zelle information, utilize VENMO" under the treasurer.
• Each sport handles refunds on its own, through its commissioner (CMYSA refund policy).

Rows that rest on City of Caddo Mills council records are unverified until someone re-reads them (see "How we did this and what we could not check").

Money in, money out, and what is left

Surplus means money left over. A number in parentheses is a deficit (spent more than came in). Margin is the surplus as a share of revenue. Net assets (EOY) means what was left after debts at the end of the year. The Form column shows which yearly tax form (Form 990 or the shorter 990-EZ) the group filed.

Trends we worked out (this is our math, not a number from a document):

• Revenue grew about 17% a year, compounded, from 2013 to 2025. From 2020 to 2025 it grew about 40% a year, compounded.
• 2025 revenue was about 5.4 times 2020 revenue.
• The 2025 year-end balance sheet shows $157,047 in cash and $5,119 in liabilities (what the group owes). That includes a $4,008 credit-card balance (2025 e-file).
• Net assets would cover roughly four months of 2025 spending.

Where the money came from, 2022 to 2025

Sources: 2022, 2023, 2024 and 2025 e-files.

The biggest costs

Sources: the e-files listed above. "n/a" means the line was not listed on its own in that year's data. [ERRATA F1-F5] In an earlier version, five cells showed n/a. They are listed in the filings and are now filled in (990 Part IX L16; 990-EZ L16 detail; 2023 Schedule O). We cannot check the 2013 referee entry ("in contractor fees") in the XML (the computer-readable file). The 2013, 2018 and 2021 forms are the short Form 990-EZ, which does not split costs into program and office costs. The 2021 dues figure is in that year's line 16 notes. Uniforms are steadily about 32% to 51% of all spending.

Ratios (our math):

• The office and admin share of spending (management and general) rose from 6.6% in 2022 to 12.9% in 2025. Dues and subscriptions drove most of that rise.
• Concessions lost about $9,700 in 2024 ($14,066 in sales against $23,761 in supplies). They made about $6,600 in 2025 (2024 e-file; 2025 e-file).

Sign-up numbers

Money and operations in the minutes

• [ERRATA G2] The board said in June 2025 (not April) that "all sports need to be profitable" (June 2025 minutes). The April 2025 minutes list a $10 cheer contest entry item. They do not show a price increase (April 2025 minutes).
• In July 2025 the board talked about raffles over $600 and insurance on structures. It also voted 5-0 on a change in a commissioner role (July 2025 minutes).
• September 2025 included these talks (September 2025 minutes):
  • A parent asked how gate fees (fees paid at the entrance) are tracked.
  • The treasurer said "we made over 11k this weekend" at the gate.
  • Mowing was said to cost "over 40k." A parent said bids top out at $20K.
  • Leaders said open sessions had been few in the past.
  • The fundraising coordinator asked that only chosen people take payments from vendors.
  • The minutes note that the bylaws (the group's written rules) were out of date.
• In October 2025 mowing was called the "biggest expense." The board noted that basketball earns extra money while other sports do not (October 2025 minutes).
• [ERRATA G3] The treasurer said in October 2025 that they were leaving (October 2025 minutes). In November 2025 the board talked with a candidate and moved the vote to Discord (November 2025 minutes).
• January 2026 covered several money topics (January 2026 minutes):
  • Deposits of sponsor checks, and the fundraising coordinator "tracking donations via tax forms."
  • Spirit 66 uniform fittings.
  • A food business (Bubbly Blvd) planned to run the snack stand for about 20% of daily profit.
  • A request to make the Uncommon club volleyball program its own CMYSA sport.
• [ERRATA G4] February 2026: guests asked the board to look again at its background-check decision about a commissioner. The minutes raise only a question about voting during an interim (temporary) period. The board voted on a new basketball commissioner in April 2026 (April 2026 minutes) (February 2026 minutes).
• In March 2026 commissioners were told to send coach lists to the secretary. The secretary will run background checks "as a check and balance" (March 2026 minutes).
• In April 2026 an online raffle for a $500 wagon ran through May (April 2026 minutes).
• In May 2026 the minutes say adult softball will no longer run under CMYSA after that season (May 2026 minutes).
• In June 2026 the board finished a background-check notice to post on Discord (June 2026 minutes).
• In July 2026 the treasurer asked how Uncommon will pay fees. Someone was given the task of following up on Uncommon volleyball payments. A meeting with Spirit 66 and a talk about mowing with a vendor were set up (July 2026 minutes).
• In August 2026 the minutes note that the Spirit 66 uniform mock-up needed work, that drill jackets were late, and that school contracts "need to be located" (August 2026 minutes).
• [ERRATA G5] September 2026: a guest described the Caddo Mills Education Foundation's Oct 17 fundraiser (with an open bar and $1,500 sponsorships). That is a different group's event, not CMYSA's. CMYSA's own "Casino Night" shows up as a separate fundraising line, and no bar is mentioned. One Uncommon account was past due. Sponsor requests were put "in Discord for votes" (September 2026 minutes).

None of the 17 posted minutes records a treasurer's report with bank balances. None compares the budget to actual spending. None shows a formal vote to approve the yearly budget. This comes from a keyword search of the full text of all 17 files.

What the bylaws require

Sources: 2022 bylaws (saved copy of the bylaws page: Wayback); 2026 bylaws.

What the tax returns say

Sources: 2022, 2023, 2024 and 2025 e-files (tax forms filed online). Charity Navigator also points out, on its own, that there is no rule for how long records are kept (Charity Navigator).

City relationship and overlapping roles

• City support for CMYSA includes: the 2020 Field A lighting; the $25,000 in support that the city manager told the council about in February 2023, and, in the same agenda item, the $24,500 bid the council awarded for work on the fields [U2: the Feb 14, 2023 council minutes, page 5, record this; a second person has not yet re-read the page]; asphalt milling (ground-up old pavement) hauled to the CMYSA fields in 2025; the Hooten Memorial Park grants ($750,000 Phase 1, $750,000 Phase 2, Phase 3 not yet decided); the $1.85M Earthco contract; and the $556K playground (Council minutes, Feb 14, 2023; Council minutes, May 13, 2025; Council minutes, Jun 23, 2026; ConstructConnect).
• The mayor pro tem [the council member who stands in for the mayor] made the motion, and a council member seconded it, for the Hooten actions on Sep 10, 2024; Mar 11, 2025; and Jun 9, 2026. On Mar 11, 2025 this was for the milling item only. A different council member seconded the light-pole item, which fixes an earlier version. The same council member seconded the May 13, 2025 action to haul milling to the CMYSA fields (Council minutes, Sep 10, 2024; Council minutes, Mar 11, 2025; Council minutes, May 13, 2025; Council minutes, Jun 9, 2026). The two who made the motion and seconded it are the two officials in the "Interlocking roles" list. One is the mayor pro tem, who is listed as a CMYSA basketball co-commissioner. The other is a council member, who appears as CMYSA vice president in 2022-2024. The minutes record no step back from a vote and no ruling on a conflict. In the same minutes, the same two members also made and seconded many motions that have nothing to do with CMYSA. No wrongdoing is implied.
• Texas law asks for a sworn statement and for the person to sit out a vote only when they have a "substantial interest" in a business: 10% ownership, $15,000 of value, or more than 10% of gross income (Local Gov't Code ch. 171). Unpaid volunteer roles would generally not meet that test. The overlap still raises a question about how it looks. We have not confirmed from the record whether either official told anyone about it.
• In January 2025 a council member objected to council members also sitting on the EDC board [the economic development board]. The member called it a problem for checks and balances, and added "I'm frickin' CMYSA we can't find anybody ever for anything" (Council minutes, Jan 14, 2025). (Quoted for context. We draw no conclusion about overlaps between the city and CMYSA.)
• We found no written field-use agreement between the city and CMYSA among the 180 posted council documents. The 2019-2026 agendas show no vote to approve one. Many older posted PDFs were scanned images, so the text-reading software may have missed items.

• Demand: population and school growth point to more sign-ups (World Population Review; CMISD bond site).
• Facilities: Hooten Park construction runs to July 2027 at a filed cost of $3.0M (TDLR). It may move games for a time. Later it may raise what is expected, and what it costs, to use the fields.
• New programs: club volleyball (Uncommon), adult softball (leaving CMYSA after the spring 2026 season), and new fundraising events (CMYSA casino night; see ERRATA G5) make it harder to follow all the rules (September 2026 minutes).
• Money outlook (an inference, not a forecast from any source): if revenue grows 15-20% a year, CMYSA would pass $750,000 between 2027 and 2028. Many community nonprofits ask a CPA for a review at about that size. It is also the size at which Texas and IRS interest in the answers about how the group is run matters more.
• Competition: new local nonprofits (Caddo Mills Soccer, listed as tax-free since December 2023 [UNVERIFIED U4]; CM Unleashed Sports, listed as tax-free since July 2025 (not confirmed from a captured document)) could split players or fees (TaxExemptWorld).

Bylaws Article 10 and Schedule O both say records are available on request (2025 e-file):

1. The general ledger [the main record of all money in and out] and trial balances [lists of account totals] for 2020-2025, with a separate account for each sport.
2. Monthly bank statements and bank matching-up sheets, showing who made them and who checked them.
3. Demosphere / OttoSport settlement reports [sign-up payment reports] by season, matched to deposits, refunds and fees.
4. Zelle, Venmo and card statements; the list of cardholders; and the log of 14-day pay-backs.
5. Vendor ledgers and invoices for uniforms (Spirit 66 and others), referees, mowing, league dues and facilities.
6. Written facility agreements with the City and with CMISD.
7. Gate-fee count sheets and deposits; snack stand stock and sales; the Bubbly Blvd revenue-share agreement.
8. Raffle and casino-night records showing the group followed Occupations Code ch. 2002.
9. Disclosures of conflicts of interest from board members, 2022-2026.
10. A list of the free sign-ups given as a board perk, with dollar values.
11. The papers Conway CPAs used to prepare the 2022-2025 returns, and who answered the questions about how the group is run.
12. From the City: any CMYSA use agreement, and any Chapter 171 sworn statements.
13. The full text of the May 3, 2022 "Statement Regarding 4/30/2022 Incident."
14. Scanned 2002-2012 returns. ProPublica lists them but blocks downloads. Ask for them from the IRS on Form 4506-A, or from CMYSA directly (ProPublica).

Follow-up checks an outside reviewer could do

1. Match sign-up payments to deposits, season by season.
2. Look at how much is spent with each vendor, and match vendor addresses against board members (to see if any vendor is tied to a board member).
3. Check uniform amounts and prices against the number of players.
4. Check mowing and facility costs against contracts and bids.
5. Test the cash events: gate, snack stand, raffles.
6. Review card and person-to-person payments against the bylaw rules.
7. Check the year-end cutoff for old money-owed balances and other assets.

Linked original records may name individuals. This site refers to people by role.

IRS filings

• ProPublica organization page (2002-2025 index)
• TY2013 e-file
• TY2014 e-file
• TY2015 e-file
• TY2016 e-file
• TY2017 e-file
• TY2018 e-file
• TY2019 e-file
• TY2020 e-file
• TY2021 e-file
• TY2022 e-file
• TY2023 e-file
• TY2024 e-file
• TY2025 e-file
• Returns posted by CMYSA: 2022; 2023; 2024
• CMYSA financials page
• Charity Navigator
• Cause IQ
• TaxExemptWorld (Caddo Mills nonprofits)

CMYSA rules and governing papers

• 2022 signed bylaws
• 2026 bylaws
• Rules and Regulations
• Refund policy
• Board meeting info

CMYSA board minutes

• Apr 2025
• May 2025
• Jun 2025
• Jul 2025
• Aug 2025
• Sep 2025
• Oct 2025
• Nov 2025
• Jan 2026
• Feb 2026
• Mar 2026
• Apr 2026
• May 2026
• Jun 2026
• Jul 2026
• Aug 2026
• Sep 2026

Saved copies of the old CMYSA website (Internet Archive)

• Homepage (Dec 2023)
• Bylaws page
• Meeting notices and statements: links in the timeline above (news IDs 397160, 416178, 418577, 422807, 427299, 433605, 449174, 463775, 469198)

CMYSA live pages

• Home
• About Us
• Leadership
• Basketball
• Baseball
• Soccer
• Volleyball
• Drill
• Zeffy donation page

State of Texas

• Franchise-tax permit data (charter date, file number)
• Sales-tax permit data
• Comptroller Pub. 96-122
• Occupations Code ch. 2002 (raffles)
• Local Government Code ch. 171 (conflicts of interest)
• TDLR Hooten Park filing

City of Caddo Mills

• Mar 10, 2020 agenda
• May 10, 2022 agenda
• Feb 14, 2023 minutes (agenda link as cited in an earlier version): agenda; minutes
• Jul 9, 2024 minutes
• Sep 10, 2024: agenda; minutes
• Jan 14, 2025 minutes
• Mar 11, 2025: agenda; minutes
• May 13, 2025: agenda; minutes
• Jul 8, 2025: agenda; minutes
• Aug 12, 2025: agenda; minutes
• Dec 2, 2025: agenda; minutes
• Mar 10, 2026: agenda; minutes
• Mar 24, 2026: agenda; minutes
• Apr 28, 2026 minutes
• Jun 9, 2026: agenda; minutes
• Jun 23, 2026 minutes
• Sep 10, 2026 agenda
• FY25-26 budget
• Council page
• TML city directory
• Council coverage (CitizenPortal)

Grants, building work and community background

• TPWD grant coverage (2025)
• ConstructConnect award
• Zabalist project filing
• Population: World Population Review; Texas Demographics
• CMISD bond: bond site; bond presentation
• CMISD live feeds: feed 1; feed 2
• Athletic Booster Club

Leagues and events

• NTX Soccer members
• Premier Lakes: league site; calendar 1; calendar 2
• USSSA CMYSA Fall Tournament
• PlayRBI
• Tri County Youth Basketball

• We took money figures from the XML e-files themselves, not from summaries by others. The 2010-2012 figures are ProPublica summaries, because the scanned PDFs could not be downloaded.
• We read all 17 CMYSA minutes in full. City documents were run through text-reading software, and some scans are poor quality.
• We downloaded the City of Caddo Mills council records. They have not yet been checked by a second person. A person needs to read the vote pages again against the original PDFs. So every city item in this report is marked unverified, except the state accessibility filing (TDLR). We could not confirm the March 10, 2020 Field A approval or the September 10, 2026 playground result. The minutes for those meetings were not in the set we reviewed.
• The minutes are informal, and the secretary writes them in the secretary's own words. We report what the minutes say. We have not checked that those statements are true.
• People appear by role only. Public officials appear by their public role, with a source. Disputes that involve individual commissioners are described by role only.
• Nothing here is legal or accounting advice. Points about following the rules are questions for a lawyer or a CPA.

This section lists what changed between earlier versions of this report and the current text. It also names the document each correction rests on.

Report corrections

City council record corrections

These items rest on council records that a second person has not yet read again.

One more fix, made on October 13, 2026: an earlier version said nine sets of 2025 minutes were posted. The list in "All sources" shows eight for 2025 and nine for 2026.

How we graded: CMYSA openness and how it is run

This grade shows how well the group shares information with the public. It does not judge people. It uses only public web sources.

Result

CMYSA scores 71 out of 100, which is a B-. This is an early grade [not final], and our confidence is Medium.

How the score is built

Each item is scored from 0 to 5 and has a weight. Points out of 100 = the sum of (score x weight), divided by 100, times 20.

Scores

The groups we compared are:

• CMYSA: Caddo Mills Youth Sports Association Inc (EIN 75-2949579).
• RCSA: Royse City Soccer (EIN 30-0190482).
• WYSA: Wylie Youth Soccer (EIN 75-2809103).
• RCYSA Inc / RCYSDL (EIN 85-2012663).

Why the score is not higher

• There are no written refund amounts, no policy on help paying, and no privacy policy (item 6).
• Background checks show up in the board minutes but not in a policy written for parents. No insurance or SafeSport statement is posted (item 7).
• Charity Navigator flags no rule on keeping records, no outside-checked financial statements, and no tax form on the website for FY2025.

Why our confidence is medium

• We downloaded the City of Caddo Mills council records. A person still needs to read the text-scanned vote pages again against the original documents.
• We could not confirm the Texas Secretary of State charter record (item U1 in the report).
• We did not fetch the 2022-2025 IRS "no meetings" answers a second time in a separate check.

Score-to-letter bands

We use these bands for this early grade. Plus and minus marks fall at the thirds of each band.

A score of 71 falls in the B band, so it is a B-.

An outside score, shown for context

Charity Navigator's 77% (Three-Star, FY2025) is a separate score from an outside group. We show it only for context. It is not part of this grading or the grade above.

Evidence for the comparison

• Royse City Soccer Association rules page (live page only; our saved copy failed)
• Wylie Youth Soccer documents page
• Royse City Youth Sports league home page
• ProPublica pages: EIN 30-0190482; EIN 75-2809103; EIN 85-2012663; EIN 75-2949579