Little League Baseball Inc 1350312 Tallmadge
Nonprofit profile at a glance
- EIN
- 341269904
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Tallmadge, OH, USA
- Phone
- 3309689279
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $357,982
- Expenses
- $327,124
- Assets
- $95,688
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Andrew Mort (President)
People named in this filing
- Andrew Mort (President)
- Nate Ickes (Operations)
- Tiffany Michalec (VP Challenger)
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
Little League Baseball, Inc. 1350312 Tallmadge is a non-profit organization whose mission is to promote, develop, supervise, and voluntarily assist in all lawful ways, the interest of those who participated in Little League Baseball, Softball, and Challenger. Through proper guidance and exemplary leadership, the Little League program assists children in developing the qualities of citizenship, discipline, teamwork, and physical well-being. By espousing the virtues of character, courage, and loyalty, the Little League Baseball, Softball, and Challenger program is designed to develop superior citizens rather than superior athletes.
What it reported doing in 2024
To organize and promote baseball and softball tournaments for the youth of Tallmadge
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 93
- Accountability: 64
- Sustainability: 50
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 64.6%; rating input score 65
- Program expense ratio: 70.7%; rating input score 71
- Fundraising efficiency: $3.32 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- 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: 8.6%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 0.29; rating input score 16; 16th 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: 8.8% per year; rating input score 100; 68th percentile among comparable filings
- Asset growth: 2.2% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: 64.6% of revenue deployed · 70.7% of spending went to programs
- Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $327K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 42 of 43 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- 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.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 15/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Sustainability: Operating margin scored 58/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.