King County Umpires Association

Nonprofit profile at a glance

EIN
912026935
IRS 990-EZ coverage
2011–2016
Forms available
Form 990-EZ 2016
Location
Auburn, WA, USA
Phone
2539318185
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community, Neighborhood Development

Reported finances

Revenue
$22,336
Expenses
$29,894
Assets
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • KEN HILLS (President)
  • DAN MCBROOM (Vice President)

People named in this filing

  • JAMES OSWALD (Executive Direc)
  • KEN HILLS (President)
  • JOHN MARTIN (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-EZ. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The king county umpires association is dedicated to fostering sportsmanship, professionalism, and service to youth baseball, basketball, soccer, and adult slow-pitch softball in association with the cities of kent, auburn, enumclaw, and federal way.

What it reported doing in 2016

The organization officiated over 850 sporting events for youth and adults. The organization also held several training and educational sessions for new and upcoming umpires. It also participated in the annual fallen police officer softball tournament, and various other events benefiting youth and other residents in the cities of kent, auburn, enumclaw, and federal way.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.8%; rating input score 98
  • Program expense ratio: 73.1%; rating input score 73

Transparency & Controls

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

Sustainability

  • Operating margin: -33.8%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st 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: -25.3% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -20% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -28% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 97.8% of revenue deployed · 73.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2011 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.

  • High — Sustainability: Operating margin scored 15/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.