Little League Baseball Inc 2080204 Suburban Ll

Nonprofit profile at a glance

EIN
800335320
IRS 990 coverage
2013–2018
Forms available
Form 990 2018, Form 990-N 2016
Location
Wilmington, DE, USA
Phone
3027402204
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$48,835
Expenses
$47,377
Assets
$3,797
Liabilities
$2,328

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SHAWN FORTER (PRESIDENT)
  • TJ ARMSTRONG (VICE PRESIDENT)

People named in this filing

  • SHAWN FORTER (PRESIDENT)
  • TJ ARMSTRONG (VICE PRESIDENT)
  • HEATHER SCHORA (TREASURER)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Suburban little league aspires to be an outstanding educational organization that provides a high quality experience to young men and women

What it reported doing in 2018

Educational and recreational activities

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 39
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.4%; rating input score 86
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 0%; rating input score 0; 9th 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: 3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.08; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 53rd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -22.4% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 86.4% of revenue deployed · 89.1% of spending went to programs
  • Governance: 0 of 11 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $42K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2013 to 2018
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.