Duluth Softball Players Association Inc

Nonprofit profile at a glance

EIN
411617279
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Duluth, MN, USA
Phone
2183104553
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$36,235
Expenses
$104,436
Assets
$88,350
Liabilities
$28,857

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RON HEURUNG (PRESIDENT)

Highest reported compensation

  • MONICA ANDERSON (TREASURER): $32,926 total reported compensation
  • RICK MCARTHUR (GAMBLING MAN): $13,126 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides organized recreational softball for the general public.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - 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: 89
  • Transparency & Controls: 93
  • Accountability: 62
  • Sustainability: 15
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 25th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -188.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 44.1%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 21.9% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 4 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $33K · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.