Lake Region Baseball Boosters

Nonprofit profile at a glance

EIN
450436414
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Devils Lake, ND, USA
Phone
7016627105
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$405,690
Expenses
$147,483
Assets
$1,402,760
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • TIMOTHY GREENE (PRESIDENT)

Highest reported compensation

  • JEANNE GREENE (TREASURY): $26,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide support for the devils lake american legion baseball team.

What it reported doing in 2025

Organization pays for coaches, team travel, baseball field maintenance, team uniforms, baseball equipment and supplies, umpires for games, and prints an annual booklet containing information on the team. The team has 50-60 regular season games followed by post play games, regionals, and state depending upon the season.

Operating model

Revenue model
Other-operating. 98% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 93% 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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 77
  • Accountability: 59
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.7%; rating input score 32
  • Program expense ratio: 85.9%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 69.4%; rating input score 69; 48th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 9.51; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 17.9%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 31.7% of revenue deployed · 85.9% of spending went to programs
  • Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $127K in reported program spending
  • Leadership: top reported pay $26K · 6 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.