Berwick Area Little League Inc

Nonprofit profile at a glance

EIN
043735112
IRS 990-EZ coverage
2010–2023
Forms available
Form 990-EZ 2023
Location
Berwick, PA, USA
Phone
5703367737
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$99,823
Expenses
$81,170
Assets
$180,591
Liabilities
$392

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • GEARY GEARINGER (PRESIDENT)

People named in this filing

  • JASON WARNER (VICE PRESIDE)
  • CATHY CURTIN (PLAYER AGENT)
  • JILL ZANOLINI (BOARD MEMBER)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide healthy sporting actvities to youth

What it reported doing in 2023

Baseball / softball programs: boys and girls learned the rules of baseball and softball. There are approximately 30 teams in 5 divisions. Teamwork and sportsmanship are stressed as competitive games are played. Approximately 290 children participated. Volunteers contributed by many hours in a variety of positions including coaches, fund raising, field maintenance, umpires, and board members. Improvements made: new field lighting was installed new fencing was installed. Remodeled press box at majow field to include a board room to be used for board meetings and records storage.

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 82
  • Sustainability: 64
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.7%; rating input score 55
  • Program expense ratio: 63.2%; rating input score 63

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 18.7%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 2.22; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 51st percentile among comparable filings
  • Asset growth: -4.2% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 54.7% of revenue deployed · 63.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2023
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.