Little League Baseball Inc

Nonprofit profile at a glance

EIN
411927505
IRS 990-EZ coverage
2010–2011
Forms available
Form 990-EZ 2011
Location
Excelsior, MN, USA
Phone
6123275731
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$172,191
Expenses
$170,494
Assets
$82,402

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

13 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To teach children baseball, teamwork and sportsmanship.

What it reported doing in 2011

Approximately 500 kids (age 6-12) played litle league baseball from march 2012 to september 2012 in shorewood, Minnesota.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99%; rating input score 99
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 4.6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -9.8% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 99% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $170K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.