Durango Baseball and Softball

Nonprofit profile at a glance

EIN
200669967
IRS 990 coverage
2013–2023
Forms available
Form 990 2023, Form 990-EZ 2012
Location
Durango, CO, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Human Services

Official website

Reported finances

Revenue
$206,279
Expenses
$151,629
Assets
$467,099
Liabilities
$14,075

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Melissa McKnight (Frm Executive Director)
  • Kathryn Cortis (Executive Director)
  • Sara Clair (President)
  • Josh Camire (Vice President)

Highest reported compensation

  • Melissa McKnight (Frm Executive Director): $11,020 total reported compensation
  • Kathryn Cortis (Executive Director): $7,929 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Durango Baseball & Softball (DBS) instills in children of the community the ideals of good sportsmanship, honesty, loyalty, courage and respect for authority so that they may be well adjusted, stronger and happier children with a love of baseball and softball.

What it reported doing in 2023

Durango Baseball & Softball (DBS) is a volunteer-driven youth sports organization that offers community-based baseball and softball opportunities for all children in Durango and throughout southwest Colorado. In 2023, served 638 young people, ages 4-18 and offered scholarships to 10% of participants.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 93
  • Accountability: 58
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 70
  • Program expense ratio: 94.6%; rating input score 95
  • Fundraising efficiency: $37.08 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 18th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 12.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 94.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $11K · 12 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.