Kelso Youth Baseball

Nonprofit profile at a glance

EIN
911680411
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2024
Location
Kelso, WA, USA
Phone
3604315481
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$177,914
Expenses
$166,525
Assets
$92,255
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Steve Henifen (President)
  • Chad Sorensen (Vice President)

People named in this filing

  • Steve Henifen (President)
  • Chad Sorensen (Vice President)
  • Melanie Rider (Treasurer)

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

Overview

Mission

To provide opportunities for boys and girls 4-12 years old to participate in Cal Ripken Baseball

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 50
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.5%; rating input score 88
  • Program expense ratio: 77.5%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 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: 6.4%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 87.5% of revenue deployed · 77.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 0 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $129K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2014 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.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.