Little League Baseball Inc Ridley Area Little League

Nonprofit profile at a glance

EIN
233070065
IRS 990 coverage
2022–2022
Forms available
Form 990 2022, Form 990-EZ 2021
Location
Ridley Park, PA, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$192,165
Expenses
$174,762
Assets
$32,402
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JOHN SCANLAN (PRESIDENT)
  • JOHN TAYLOR (VICE PRESIDENT)

People named in this filing

  • JOHN SCANLAN (PRESIDENT)
  • JOHN TAYLOR (VICE PRESIDENT)
  • JACLYN NORBECK (TREASUERE)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Little league baseball

Operating model

Revenue model
Membership-supported. 63% of the money available for current operations came from membership dues.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

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: 78
  • Transparency & Controls: 80
  • Accountability: 6
  • Sustainability: 48
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86%; rating input score 86
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 7th 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: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.1%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.19; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 16.6% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -11.8% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 86% of revenue deployed · 90.6% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $158K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 13 of 14 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Sustainability: Operating margin scored 59/100.