Big Sky Little League

Nonprofit profile at a glance

EIN
810462345
IRS 990-EZ coverage
2012–2022
Forms available
Form 990-EZ 2022
Location
Billings, MT, USA
Phone
4067943243
Rating
95
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$91,904
Expenses
$95,642
Assets
$100,017

Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Steve Walton (President)

People named in this filing

  • Shawn Welch (Director)
  • Zach Cayton (Director)
  • Levi Gill (Director)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Little League Baseball, Incorporated is a non-profit organization with the mission to promote, develop, supervise, and voluntarily assist in all lawful ways, the interest of those who will participate in Little League Baseball and Softball.

What it reported doing in 2022

Little League Baseball and Softball serving 275-300 area youth, including two free pre-season eight week clinics and need based scholarships.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

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

Sustainability

  • Operating margin: -4.1%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 51st percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $96K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2012 to 2022
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.