Glendora National Little League Inc

Nonprofit profile at a glance

EIN
521251331
IRS 990 coverage
2014–2016
Forms available
Form 990 2016, Form 990-EZ 2012
Location
Glendora, CA, USA
Phone
3232292611
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$137,883
Expenses
$96,738
Assets
$69,105
Liabilities
$-1,400

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • VICTOR MARTIN (President)
  • DANNY GARAVITO (Vice President)

People named in this filing

  • VICTOR MARTIN (President)
  • DANNY GARAVITO (Vice President)
  • HEATHER BARTLETT (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Little league baseball (ages 5-12)

Operating model

Revenue model
Earned-program. 87% 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.8%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 0.71; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 21.4% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: -9.1% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 67.9% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 90.3% of spending went to programs
  • Governance: 19 of 19 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $87K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2014 to 2016
  • 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.

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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • 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.