Merrillville Little League Inc

Nonprofit profile at a glance

EIN
356066900
IRS 990-EZ coverage
2015–2018
Forms available
Form 990-EZ 2018
Location
Merrillville, IN, USA
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$41,113
Expenses
$39,816
Assets
$23,243
Liabilities
$0

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JASON PUPEK (PRESIDENT)
  • JEFF HASLEY (VICE PRESIDENT)

People named in this filing

  • JASON PUPEK (PRESIDENT)
  • CHRIS GOVERT (TREASURER)
  • LYNN PUPEK (SECRETARY)

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

Overview

Mission

Youth baseball

What it reported doing in 2018

Through baseball 166 youth learned sportsmanship teamwork leadership friendship physical exercise respect and goal achievement

Operating model

Revenue model
Earned-program. 69% 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

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 82
  • Sustainability: 50
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.7%; rating input score 39
  • Program expense ratio: 39.9%; rating input score 40

Transparency & Controls

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

Sustainability

  • Operating margin: 3.2%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.58; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -27.9% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: -5.2% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 38.7% of revenue deployed · 39.9% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2015 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 40/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.