Costa Mesa Little League

Nonprofit profile at a glance

EIN
330230583
IRS 990-EZ coverage
2011–2013
Forms available
Form 990-EZ 2013
Location
Costa Mesa, CA, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$81,270
Expenses
$104,442
Assets
$99,050

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • ROGER TURK (President)
  • TRAVIS KURTZ (Vice President)

People named in this filing

  • ROGER TURK (President)
  • JENNIFER LETTERMAN (Secretary)
  • CHRIS L'HEUREUX (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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to provide an organized sports league promoting sportsmanship and an understanding of the game of baseball. This league has over 440 members.

What it reported doing in 2013

Other program service accomplishments

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 29
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.7%; rating input score 84
  • Program expense ratio: 65.1%; rating input score 65

Transparency & Controls

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

Sustainability

  • Operating margin: -28.5%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.95; rating input score 47; 47th 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: 19% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 45th percentile among comparable filings

Details

  • Where the money goes: 83.7% of revenue deployed · 65.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 8 filed program accomplishments · $68K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: Operating margin scored 17/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.