Mpb Inc

Nonprofit profile at a glance

EIN
800597440
IRS 990 coverage
2011–2013
Forms available
Form 990 2013
Location
Alsip, IL, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$225,370
Expenses
$221,485
Assets
$166,638
Liabilities
$16,815

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • THADDEUS JOHNSON (PRESIDENT)

People named in this filing

  • TINO LONGORIA (DIR. OF EQUI)
  • CHRIS CZUBERNAT (DIR. OF EQUI)
  • BRUCE MCCRAW (DIRECTOR OF)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing baseball, softball, & t-ball activities for youths in a safe, supervised environment. The organization's programs are provided to area citizens without regard to race, creed, age, or color.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: $4.79 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -6.2% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 92.6% of spending went to programs
  • Governance: 18 of 18 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $205K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2011 to 2013
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.