Sherman Park Little League

Overview

Mission

Organization of baseball and softball programs designed to allow participation of children in various age groups

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The nonprofit carried out 100% of its reported program work directly.

Nonprofit profile at a glance

EIN
133899685
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2017
Headquarters
Thornwood, NY, USA
Rating
79
Verdict
SUPPORTED
Rating confidence
Limited
Sector
Baseball, Softball

Official website

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports that some governance safeguards are missing and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 89
  • Accountability: 29
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited
  • Public monitoring controls: Limited
  • Public policy transparency: Limited
  • Public financial transparency: Limited
  • Impact reporting controls: Limited
  • Public relationship transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 2 of 7 controls in place; rating input score 29
  • Public governance controls: Limited
  • Zakat policy transparency: Limited

Sustainability

  • Operating margin: -19.3%; rating input score 14; 14th percentile among comparable filings
  • Operating reserve ratio: 0.22; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.7% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 4% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $234K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • 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.