Lewiston Little League Playground

Nonprofit profile at a glance

EIN
010286479
IRS 990-EZ coverage
2009–2024
Forms available
Form 990-EZ 2024
Location
Lewiston, ME, USA
Phone
2072121051
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$76,756
Expenses
$44,341
Assets
$274,386
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ALLISON LYTTON (PRESIDENT)

People named in this filing

  • JIM CARON (PLAYER & COACH DEVELOPMENT DIRECTOR)
  • MEGHAN HIRD (SECRETARY)
  • RON CHARTIER (FACILITIES DIRECTOR)

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

Lewiston little league playground (formerly elliot ave playground) is an organization for which boys and girls from ages of 4-15 can participate in the sports of baseball and softball. Local directors, coaches and other volunteers provide leadership, guidance, training, and coaching to participating players. Activities take place at our facilities at 9 jacqueline avenue and 20 martin drive in lewiston. Games and practices take place at other local fields and facilities as well. The organization focuses 100 percent of total time allocation of available time toward the aforementioned primary activities. 100 percent of funding comes from player registrations and donations from local residents and businesses. All expenses are for costs, maintenance, improvements, upkeep, and utilities directly related to the primary objectives of the organization. The organization operates and has always relied 100 percent on volunteers so there is zero payroll.

What it reported doing in 2024

Operation of youth baseball and softball league that serves over 300 boys and girls from the ages of 4-15.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 100
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.3%; rating input score 37
  • Program expense ratio: 66.5%; rating input score 67

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: 42.2%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 6.19; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 37.3% of revenue deployed · 66.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $30K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2009 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.