Delaware Umpires Association
Nonprofit profile at a glance
- EIN
- 510188588
- IRS 990-EZ coverage
- 2022–2022
- Forms available
- Form 990-EZ 2022
- Location
- Milford, DE, USA
- Phone
- 3022497298
- Rating
- 35
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $87,364
- Expenses
- $87,455
- Assets
- $3,609
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Jonathan Beck (President)
- Greg Collins (Vice President)
People named in this filing
- Richard Sherwood (Treasurer)
- Jonathan Beck (President)
- Greg Collins (Vice President)
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 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Delaware Umpires Association is and association of independent contractor umpires formed to officiate high school baseball and softball for schools in southern Delaware. The umpires officiate the games, the schools pay DUA for the games officiated, and DUA pays the umpires individually for the games each umpire officiated. Our purpose is not to make a profit, only to act as a go-between for the schools and the umpires.
What it reported doing in 2022
Delaware Umpires Association is an association of independent contractor umpires who provide a service to Delaware schools. Our umpires officiate baseball and softball games for the athletic programs provided by the schools.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 38
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -0.1%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Moderate — Sustainability: Operating margin scored 45/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.