Bloomington-normal Girls Softball Association

Nonprofit profile at a glance

EIN
371195640
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Bloomington, IL, USA
Phone
3096645770
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$334,062
Expenses
$382,818
Assets
$178,010
Liabilities
$14,872

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

Leadership & pay

15 people listed

Executive titles in this filing

  • JOEL BRIGHAM (IN-TOWN VICE PRESIDENT)
  • LINDSAY LUTHE (PRESIDENT)
  • MICHAEL BENEDICT (TRAVEL VICE PRESIDENT)

Highest reported compensation

  • KENT WARNER (TREASURER): $10,000 total reported compensation
  • LINDSAY LUTHE (PRESIDENT): $2,925 total reported compensation
  • BECCA WAGNER (TRAVEL SECRETARY): $1,250 total reported compensation

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

Overview

Mission

To provide both recreational and competitive softball programs in a wholesome, safe, and friendly environment to girls ages 6 to 23 from mclean county, Illinois.

What it reported doing in 2023

Provide college education scholarships to program participants. Four scholarships were funded during the year.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 65
  • Sustainability: 23
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 85.3%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.6%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 85.3% of spending went to programs
  • Governance: 12 of 15 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $327K in reported program spending
  • Leadership: top reported pay $10K · 15 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.