Boca Raton Little League Inc

Nonprofit profile at a glance

EIN
800298959
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Boca Raton, FL, USA
Phone
5619508755
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$508,145
Expenses
$402,106
Assets
$381,835
Liabilities
$5,525

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ROBERT ADAMS (PRESIDENT)

People named in this filing

  • ROBERT ADAMS (PRESIDENT)
  • ERIC SAUER (VICE PRESIDE)
  • RUDI PRUSA (TREASURER)

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

Boca raton little league ("brll") is chartered through little league international as a 100% volunteer, non-profit organization intended to give kids from ages 6 - 16 the opportunity to play little league baseball through positive coaching, practice, and competition, players build skills, confidence, and friendships.

What it reported doing in 2024

Brll runs two annual seasons: fall ("fall ball") and spring, the official little league international season for kids aged 6-16 living or attending school in boca raton. Fall season runs from october to mid-december, and spring season from february to mid-may. The league has 5 divisions (coach pitch, minors - flagler (aa), minors - mizner (aaa), majors, intermediate, and seniors) and about 40 - 45 teams participate annually. Brll also offers families chances to volunteer by umpiring games, working concessions, and organizing events. For the 2024-2025 season, there were approximately 150 volunteers.

Operating model

Revenue model
Earned-program. 75% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. 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: 66
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.6%; rating input score 68
  • Program expense ratio: 85.4%; 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 67.6% of revenue deployed · 85.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $344K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.