Libertyville Girls Softball Association
Nonprofit profile at a glance
- EIN
- 363884487
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Libertyville, IL, USA
- Phone
- 8472191510
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $236,444
- Expenses
- $146,815
- Assets
- $99,184
- Liabilities
- $75
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Michael Riley (President)
- Al Angelo (Vice President)
People named in this filing
- Michael Riley (President)
- Al Angelo (Vice President)
- Cari Griffith (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Libertyville Girls Softball Association (LGSA) is a non-profit organization dedicated to providing a high-quality, safe, and fun softball program for girls ages 4-18 in the Libertyville area. It promotes sportsmanship, skill development, and teamwork through both recreational house leagues and organized travel leagues.
What it reported doing in 2025
The Association promotes youth softball by providing instruction, training, and competitive playing opportunities for girls of all skill levels, from preschool through high school. Programs are designed to develop individual and team skills, encourage sportsmanship, build confidence, and foster positive social connections through participation in organized athletics. As a volunteer-driven organization, the Association supports its programs through coaching, field maintenance, equipment, uniforms, and the management of teams and league operations, ensuring accessible and inclusive opportunities for youth participation in softball.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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 a large share of total spending goes to programs. 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: 61
- Transparency & Controls: 90
- Accountability: 58
- Sustainability: 63
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 55.5%; rating input score 56
- Program expense ratio: 89.4%; rating input score 89
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 0 of 7 controls in place; rating input score 0
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 37.9%; rating input score 85; 85th percentile among comparable filings
- Total-asset coverage ratio: 0.68; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 21.1% per year; rating input score 100; 87th percentile among comparable filings
- Asset growth: 0.1% per year; rating input score 100; 22nd percentile among comparable filings
Details
- Where the money goes: 55.5% of revenue deployed · 89.4% of spending went to programs
- Governance: 4 of 4 board members independent · 0 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $131K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 2 filed schedules
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 56/100.
- High — Accountability: Governance controls: 6 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- Review — Sustainability: Liabilities to assets ratio scored 51/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.