Ivgsl Incorporated

Nonprofit profile at a glance

EIN
811620058
IRS 990 coverage
2017–2021
Forms available
Form 990 2021
Location
El Centro, CA, USA
Phone
7604279334
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$76,329
Expenses
$78,662
Assets
$44,351
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • GABE INFANTE (Vice President)
  • RUSTY GARCIA (President)

People named in this filing

  • RICHARD RODRIGUEZ (Director)
  • GABE INFANTE (Vice President)
  • DENISE INFANTE (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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Local non-profit youth recreation softball league for 4 to 18 years old girls in the Imperial Valley. Players range from first time players to travel teams. The league is based on the foundations of sportsmanship, teamwork and volunteer service that apply to all involved.

Operating model

Revenue model
Membership-supported. 72% of the money available for current operations came from membership dues.
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 - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 83
  • Accountability: 58
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 90.5%; rating input score 90
  • Fundraising efficiency: $11.38 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 21st 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; 64th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -20.5% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -18.6% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 41.4% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 90.5% of spending went to programs
  • Governance: 13 of 12 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $71K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2017 to 2021
  • 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: 6 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.