NW Legends

Nonprofit profile at a glance

EIN
881145456
IRS 990-EZ coverage
2022–2023
Forms available
Form 990-EZ 2023
Location
Damascus, OR, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$174,837
Expenses
$158,606
Assets
$28,325

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Pat Vialva (President)

People named in this filing

  • Pat Vialva (President)
  • Kristen Kirkland (Director)
  • Valerie Lee (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission is to develop the next generation of youth by honoring God through integrity, leadership and competition in sports.

What it reported doing in 2023

Youth Sports activities like Camps and Clinics

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.7%; rating input score 81
  • Program expense ratio: 89%; rating input score 89

Transparency & Controls

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

Sustainability

  • Operating margin: 9.3%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 21.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 106.6% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 35% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 58.9% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 80.7% of revenue deployed · 89% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $141K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • 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.

  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.