Fredonia Little League

Nonprofit profile at a glance

EIN
161507974
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Fredonia, NY, USA
Phone
7167530454
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$49,169
Expenses
$39,565
Assets
$74,872

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MICHAEL CERRIE (PRESIDENT)
  • LANCE THURSTON (VICE PRESIDENT)

People named in this filing

  • TIMOTHY COWAN (BOARD MEMBER)
  • CHAD BONGIOVANNI (BOARD MEMBER)
  • MARIO MUSCARELLA (BOARD MEMBER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bringing the game of t-ball/baseball/softball to the community

What it reported doing in 2024

Development and administration of youth baseball and softball leagues

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 19.5%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.6% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $48K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.