Kennewick American Legion Baseball Association

Nonprofit profile at a glance

EIN
264385867
IRS 990-EZ coverage
2015–2018
Forms available
Form 990-EZ 2018
Location
Kennewick, WA, USA
Phone
5095852164
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$40,512
Expenses
$38,592
Assets
$51,985

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • TOBY STARCHER (PRESIDENT)

People named in this filing

  • TOBY STARCHER (PRESIDENT)
  • TROY DEGARMO (VICE PRESIDE)
  • STEVE SWANEY (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-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The kennewick american legion baseball association strives to teach the game of baseball at a competitive level, while developing honorable, responsible leaders and upright citizens, both on and off the field.

What it reported doing in 2018

The kennewick american legion baseball association provided resources for teams of up to 18 players to play american legion baseball. They also provided education and competition for multiple team members ranging in age from 15-17 years of age.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 82
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 99.8%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 4.7%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 56; 56th 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: -14.8% per year; rating input score 0; 23rd percentile among comparable filings
  • Revenue growth: -16% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 99.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $39K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2015 to 2018
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.