Jefferson County Little League

Nonprofit profile at a glance

EIN
770611443
IRS 990-EZ coverage
2014–2017
Forms available
Form 990-EZ 2017
Location
Madras, OR, USA
Phone
5419806649
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$32,135
Expenses
$55,268
Assets
$66,167

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JULIE MITCHELL (President)
  • DOUG JACKSON (Vice President)

People named in this filing

  • JULIE MITCHELL (President)
  • HEATHER BUCK (Sec TREAS)
  • DOUG JACKSON (Vice President)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To the children of the community, teach the fundamentals of baseball and softball.

What it reported doing in 2017

Provided coaching and a structured enviroment of learning the fundamental of baseball and softball to 500 children in our community.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 68.8%; rating input score 69

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -72%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.2; rating input score 53; 53rd 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: 18.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 18.2% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 68.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2014 to 2017
  • 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 — Sustainability: Operating margin scored 9/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.