Barboursville Little League Baseball Inc

Nonprofit profile at a glance

EIN
521234821
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Barboursville, WV, USA
Phone
3046385006
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$132,535
Expenses
$106,371
Assets
$151,207
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • DAN COCHRAN (PRESIDENT)

People named in this filing

  • ASHLEY BALL (VP TEE BALL)
  • FRED FRANCIS (PLAYER AGENT)
  • RYAN WINGROVE (SAFETY OFFIC)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide little league baseball & softball to the youth of barboursville.

What it reported doing in 2024

Barboursville little league baseball, along with donations and sponsorships, has created a vision campaign committed to improvements throughout the baseball and softball complex where the league operates. In the initial vision project, we completed several minor upgrades to fields and structures as well as installed a turf infield to both the major softball and major baseball fields.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.7%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.7%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th 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: 4% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.7% of spending went to programs
  • Governance: 20 of 20 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $105K in reported program spending
  • Leadership: top reported pay $0 · 20 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 7 filing years from 2010 to 2024
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.