Central Ohio Lady Vipers

Nonprofit profile at a glance

EIN
300833013
IRS 990-EZ coverage
2014–2014
Forms available
Form 990-EZ 2014
Location
Canal Winchester, OH, USA
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$50,911
Expenses
$36,271
Assets
$14,640

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • GREG HUGHES (PRESIDENT)

People named in this filing

  • GREG HUGHES (PRESIDENT)
  • MARK S KOLLIKOHN (VICE PRESIDE)
  • NICHOLE M PUGH (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-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association shall be to promote interest in girls softball activities by staging a girls softball league and staging of girls softball tournaments. The association will provide educational opportunities to that girls and young women may learn the skills and etiquette of softball. To provide information to the public and to assist and support schools girls softball programs. The association held free softball player clinic for all rec players.

What it reported doing in 2014

The association was able to promote interest in girls softball activities by staging a girls softball league and staging of girls softball tournaments. The association provided educational opportunities to that girls and the young women were able to learn the skills and etiquette of softball. The association provided information to the public and supported schools girls softball programs. The association held free softball player clinic for all rec players. The creation and funding for 3 rec all start teams and safety issues and backstop and fencing addressed and funded. Various tournaments for softball were entered for the teams.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 82
  • Sustainability: 53
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 28.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 71.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $36K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.