Commonwealth Leagues United C/o Nicholas Mahrt
Nonprofit profile at a glance
- EIN
- 461094280
- IRS 990 coverage
- 2015–2015
- Forms available
- Form 990 2015
- Location
- St Louis, MO, USA
- Phone
- 2022464516
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $225,424
- Expenses
- $190,310
- Assets
- $12,815
- Liabilities
- $52,714
Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- NICHOLAS MAHRT (PRESIDENT)
- KAREN CORDES MAHRT (VICE PRESIDENT OF FINANCE)
- W ROSS CLITES (VICE PRESIDENT OF OPERATIONS)
Highest reported compensation
- W ROSS CLITES (VICE PRESIDENT OF OPERATIONS): $4,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Commonwealth leagues united provides summer collegiate baseball activities for college-level baseball players, while encouraging, assisting, and counseling those players to also pursue academic- and career-related activities during the summer months. Commonwealth leagues united organizes and operates upwards of 150-200 baseball games each summer, primarily during weekend days, so that collegiate student-baseball players can maximize their free time developing their personal baseball skills, while also maximizing their weekday time taking classes for extra college credit, working jobs to earn extra money for tuition, books, and room and board, or interning with local companies to develop career-based skills and build resumes.
What it reported doing in 2015
Provide summer collegiate baseball activities for 150 college-level baseball players during the summer months
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 86
- Accountability: 49
- Sustainability: 42
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.1%; rating input score 77
- Program expense ratio: 91.4%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 15th 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: 40%; rating input score 40; 14th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 15.6%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0.07; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 4.11; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 2.1%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 77.1% of revenue deployed · 91.4% of spending went to programs
- Governance: 2 of 5 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $174K in reported program spending
- Leadership: top reported pay $4K · 7 people listed
- Consistency: 24 of 25 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: 4 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.
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: Independent voting board scored 40/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.