Metro-montgomery Umpires Associatin

Nonprofit profile at a glance

EIN
631008135
IRS 990-EZ coverage
2012–2016
Forms available
Form 990-EZ 2016
Location
Montgomery, AL, USA
Phone
3344143819
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$89,426
Expenses
$95,108
Assets
$11,261

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DANNIEL SUMMERS (PRESIDENT)
  • JEFF WILSON (VICE PRESIDENT)

People named in this filing

  • DANNIEL SUMMERS (PRESIDENT)
  • JEFF WILSON (VICE PRESIDENT)
  • MIKE STEWART (BOOKING AGENT)

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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Umpires services through program or school

What it reported doing in 2016

Umpire services through program or school

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. 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: 0
  • Transparency & Controls: 100
  • Sustainability: 20
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

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

Sustainability

  • Operating margin: -6.4%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 11.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.6% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 41.4% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2012 to 2016
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.