Maryland-dc-Delaware USA Softball

Nonprofit profile at a glance

EIN
521344960
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Centerville, MD, USA
Phone
2406919254
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$148,674
Expenses
$162,415
Assets
$41,659
Liabilities
$3,321

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Diane Carden (President / Umpire In Charge)
  • Ronald Lyman (Vice President)

People named in this filing

  • Ralph Eggen (JO Commissioner)
  • Jack Hutcherson (Commissioner)
  • Steve Zawierucha (Umpire In Charge)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the organization is to promote amateur softball within the boundaries of Maryland, District of Columbia and Delaware for all persons regardless of race, color, creed, religion, gender, sexual orientation, national origin, physical ability or ancestry.

What it reported doing in 2024

The organization has organized and sponsored amateur softball competitions, provided proper safeguards, established uniform rules and regulations observed by all members, promoted and conducted planned tournaments, educated and trained umpires and coaches in the proper techniques and rules of the game and assisted local communities in developing their softball programs.

Operating model

Revenue model
Earned-program. 100% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 75
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -9.2%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -4.7% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -10% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $162K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.