Cedar Rapids Little Reds Baseball Inc
Nonprofit profile at a glance
- EIN
- 421376521
- IRS 990 coverage
- 2021–2025
- Forms available
- Form 990 2025, Form 990-EZ 2020, Form 990-N 2012
- Location
- Cedar Rapids, IA, USA
- Phone
- 3192135525
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $365,188
- Expenses
- $381,372
- Assets
- $187,830
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
32 people listed
Executive titles in this filing
- PAULI CASEY (PRESIDENT/ 7U RED COACH)
- VASQUEZ JOHNNY (VICE PRESIDENT/ 11U REDS RED COACH)
People named in this filing
- PAULI CASEY (PRESIDENT/ 7U RED COACH)
- VASQUEZ JOHNNY (VICE PRESIDENT/ 11U REDS RED COACH)
- GREENLEE BJ (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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of cedar rapids little reds is:1. Teach good fundamental baseball. Winning is the result, not the emphasis.2. Always run a class act. Credibility is key. Walk the talk.3. Take pride in the reds organization and what you are trying to accomplish. The organization comes first over any individual team. Strength in unity.4. Constantly look to improve in all areas. The reds are a great organization, but we need to continue to strive to improve.5. Provide each team with the best and safest equipment we can.6. Good sportsmanship.7. Players must be neat at all times. Shirts to be tucked in and neat.8. Make an impact on the quality of baseball in all games and tournaments. Set a good example, raise the bar.9. Have at least one boy who has played with the reds go on to play major league baseball. The ultimate goal!10. Winning shows much about a person's character and losing shows it all. Learn from both losses and mistakes.
What it reported doing in 2025
Funded youth baseball teams for kids ranging from ages 8 to 14. The cedar rapids reds is a non-profit corporation that is celebrating its 30th year as an independent youth baseball organization. We believe in developing young men who can make an impact in our community. We strive to create knowledgeable players by teaching the fundamentals of the game and good sportsmanship. Respect is our priority: respect yourself, your teammates, your opponents, and your coaches. Our organization believes that "winning is not the emphasis, it's the result."
Operating model
- Revenue model
- Earned-program. 72% 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
STRONG - 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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 81
- Accountability: 70
- Sustainability: 36
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.1%; rating input score 98
- Program expense ratio: 93.9%; rating input score 94
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 85.7%; rating input score 86; 3rd 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; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- 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: -4.4%; rating input score 26; 26th percentile among comparable filings
- Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 10.7% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 18.2% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 18.1% per year; rating input score 100; 80th percentile among comparable filings
Details
- Where the money goes: 98.1% of revenue deployed · 93.9% of spending went to programs
- Governance: 32 of 32 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $358K in reported program spending
- Leadership: top reported pay $0 · 32 people listed
- Consistency: 18 of 19 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2021 to 2025
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 26/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 24/100.