Capitol Little League Association
Nonprofit profile at a glance
- EIN
- 911925302
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- Olympia, WA, USA
- Phone
- 3602505083
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $291,775
- Expenses
- $230,385
- Assets
- $246,162
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- Loris Gies (President)
- Jessica Clark (Vice President Operations)
- David Bell (Baseball Vice President)
People named in this filing
- Loris Gies (President)
- Jessica Clark (Vice President Operations)
- Christina Willis Friedman (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
The objective of Capitol Little League Association shall be to import in the children of the community the ideals of good sportsmanship honesty loyalty courage and respect for authority so they will be well adjusted stronger and happier children and will grow to be good decent healthy and trustworthy citizens.
What it reported doing in 2024
The Capitol Little League operated exclusively as a non-profit educational organization providing a supervised program of competitive coed baseball and girls softball and challenger for developmentally delayed and physically impaired players baseball to implant firmly in the children of the community the ideals of good sportsmanship honesty loyalty courage and respect for authority so they may grow to be well adjusted happier stronger children and grow to be good decent healthy and trustworthy citizens.
Operating model
- Revenue model
- Other-operating. 87% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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 total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 82
- Accountability: 76
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.6%; rating input score 79
- Program expense ratio: 99.6%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 13th 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: 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: 21%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 1.07; rating input score 42; 42nd 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: 4.6% per year; rating input score 100; 52nd percentile among comparable filings
- Revenue growth: 16.1% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 16.9% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 78.6% of revenue deployed · 99.6% of spending went to programs
- Governance: 23 of 23 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $229K in reported program spending
- Leadership: top reported pay $0 · 23 people listed
- Consistency: 39 of 42 current checks pass · 3 findings to review
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.