Morton Youth Baseball Association
Nonprofit profile at a glance
- EIN
- 814268841
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022
- Location
- Morton, IL, USA
- Phone
- 3093396362
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $229,532
- Expenses
- $186,179
- Assets
- $138,646
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- LUKE PARNHAM (PAST PRESIDENT)
- ROB WEST (PRESIDENT)
- CHAD BELL (VICE PRESIDENT)
People named in this filing
- LUKE PARNHAM (PAST PRESIDENT)
- ROB WEST (PRESIDENT)
- WES OHNESORGE (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. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a supervised baseball program that will be enjoyable, educational and challenging for all youth within the morton park district area and other geographical areas as approved in the bylaws or by a majority.
What it reported doing in 2025
Conduct a challenging summer baseball program with education, sportmanship and physical development for area youth ages 5 through 17. The attainment of exceptional athletic skill and the willing of games are secondary to this objective. The association will be an evening and weekend program, and will be comprised of uniformed teams.
Operating model
- Revenue model
- Earned-program. 88% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 77
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 60
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.5%; rating input score 82
- Program expense ratio: 93.2%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 18.9%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 0.74; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -19.2% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: 41.9% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 37.4% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 81.5% of revenue deployed · 93.2% of spending went to programs
- Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 2 filing years from 2024 to 2025
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.