Little League Baseball

Nonprofit profile at a glance

EIN
571041436
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2014
Location
Columbia, SC, USA
Phone
8034460365
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$188,564
Expenses
$173,237
Assets
$88,746
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ADAM SCHANZ (PRESIDENT)

People named in this filing

  • ADAM SCHANZ (PRESIDENT)
  • BRANDON BOOKSTAVER (BASEBALL VP)
  • SHANNON COLEMAN (SOFTBALL VP)

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

Overview

Mission

The trenholm little league program assists in developing qualities of citizenship, discipline, teamwork, and physical well being by espousing virtues of character, courage, and loyalty for all interested in participating in baseball and softball programs between the ages of 4-12 for approximately 400 youth.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 71% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 80
  • Accountability: 64
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.9%; rating input score 93
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: $653.06 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.1%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.8% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 92.9% of revenue deployed · 98.1% of spending went to programs
  • Governance: 15 of 15 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $170K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 57/100.