Centennial Lakes Little League Inc
Nonprofit profile at a glance
- EIN
- 411666630
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019
- Location
- Circle Pines, MN, USA
- Phone
- 7637803836
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $472,691
- Expenses
- $473,925
- Assets
- $500,210
- Liabilities
- $14,933
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Patrick Mahr (President)
- Chris Summerfield (Vice President)
Highest reported compensation
- Patrick Mahr (President): $29,644 total reported compensation
- Mary Hugger (Treasurer): $13,263 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We are a little league youth program providing baseball and softball instruction.
What it reported doing in 2024
See Schedule O
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- 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
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 expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 90
- Accountability: 57
- Sustainability: 38
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.4%; rating input score 98
- Program expense ratio: 87.7%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.3%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 1.06; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 9.1%; rating input score 30; 30th percentile among comparable filings
Growth
- Program expense growth: 7.4% per year; rating input score 100; 62nd percentile among comparable filings
- Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
- Asset growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 98.4% of revenue deployed · 87.7% of spending went to programs
- Governance: 4 of 6 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $375K in reported program spending
- Leadership: top reported pay $30K · 6 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 6 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: 4 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 38/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- Moderate — Sustainability: Officer compensation ratio scored 30/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.