Miami Valley Wolverines Baseball Club Inc

Nonprofit profile at a glance

EIN
311394376
IRS 990 coverage
2010–2022
Forms available
Form 990 2022, Form 990-T 2022
Location
Dayton, OH, USA
Phone
9372531617
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$132,306
Expenses
$162,205
Assets
$1,209,244
Liabilities
$203,045

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

Leadership & pay

4 people listed

Executive titles in this filing

  • TIMOTHY ANDERSON (PRESIDENT/TREASURER)
  • ROBERT ANDERSON (VICE PRESIDENT)

Highest reported compensation

  • TIMOTHY ANDERSON (PRESIDENT/TREASURER): $18,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide assistance with local youth baseball programs

What it reported doing in 2022

Enrollment of youth in baseball and softball programs. Provided monetary support for local youth baseball and softball programs. Impacted many children by making uniforms, equipment, and facilities available.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 2
  • Transparency & Controls: 83
  • Accountability: 75
  • Sustainability: 38
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3%; rating input score 3
  • Program expense ratio: 2.5%; rating input score 2
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.6%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 7.46; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -10.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 3% of revenue deployed · 2.5% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $18K · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 9 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 3/100.
  • High — Financial Efficiency: Program expense ratio scored 2/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.