Lascassas Community Sports

Nonprofit profile at a glance

EIN
854377162
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024
Location
Lascassas, TN, USA
Phone
6156310222
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$61,282
Expenses
$54,378
Assets
$32,850

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

Leadership & pay

3 people listed

Executive titles in this filing

  • CHRISTOPHER JONES (PRESIDENT)

People named in this filing

  • CHRISTOPHER JONES (PRESIDENT)
  • MARY CLAIRE WOODWARD (TREASURER)
  • ANDREW HODGE (VICE PRESIDE)

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

Overview

Mission

To provide a governing body to organize and supervise the playing of youth tee-ball, baseball, and softball at lascassas community sports, for the players, teams, coaches, parents and administrators in and around the community of lascassas, Tennessee. Also, to secure suitable and adequate backing and grants for the lascassas community sports to aid in the ability to promote, facilitate, coordinate, encourage and develop youth sports programs and activities. To teach all aspects of skill development to players not just to win but include good sportsmanship and fair play.

What it reported doing in 2024

To organize and support the playing of youth tee-ball, baseball, and softball at lascassas community sports, for the players, teams, coaches, parents, and administrators in and around the community of lascassas, Tennessee.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
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. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Sustainability: 47
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.7%; rating input score 85
  • Program expense ratio: 95.4%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 11.3%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 34; 34th 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: 18.2% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: -8% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 84.7% of revenue deployed · 95.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $52K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.