Miracle League of Montgomery County Maryland Inc

Nonprofit profile at a glance

EIN
263056654
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Bethesda, MD, USA
Phone
3016570165
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$53,003
Expenses
$82,162
Assets
$521,836
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ROBERT G BREWER JR (PRESIDENT)

People named in this filing

  • ROBERT G BREWER JR (PRESIDENT)
  • MARLAYNA PROCTOR (VICE PRESIDE)
  • MICHAEL FREEMAN (TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides access to and use of a baseball field to individual children with disabilities who are registered members of a baseball team affilated with the miracle league.

What it reported doing in 2025

The organization provides physically and emotionally challenged children and adults the opportunity to participate in baseball as members of an organized team league, promoting inclusion, teamwork, and physical activity. During the year, the organization significantly expanded its program and operational capacity. The number of registered players for both the spring and fall seasons doubled, and an additional game day (saturday) was introduced to accommodate increased participation. To support this growth, the organization enhanced its operational structure by adding an assistant general manager to coordinate on-field game day activities and assist with recruiting coaches and volunteers. The organization also improved its administrative and outreach capabilities by transitioning to a new registration vendor that offers enhanced services, along with a substantial upgrade to the programs website and its functionality. In addition, the organization developed and published video testimonials from parents to support outreach and recruitment of special needs players. These efforts contributed to a significant increase in charitable contributions, which enabled the continued expansion and enhancement of program services.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 42
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.5%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -55%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 6.35; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: -18.6% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $72K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.