Owego Little League Inc

Nonprofit profile at a glance

EIN
237377161
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024, Form 990-N 2021
Location
Owego, NY, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$87,411
Expenses
$62,327
Assets
$153,338

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Andrea Gregory (President)
  • John Gregory (Vice President)

People named in this filing

  • Andrea Gregory (President)
  • John Gregory (Vice President)
  • Stephen Lounsberry (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide instruction and coaching along with necessary equipment and facilities to youth who wish to learn and participate in Little League Baseball.

What it reported doing in 2024

Provided organized baseball and softball instruction coaching equipment and facilities to 397 regular-season participants on 33 teams: Tee Ball 100 participants 8 teams baseball ages 12U 160 12 baseball ages 13-15 24 2 baseball ages 16-18 13 1 and softball ages 12U 100 10. Conducted two baseball tournaments for ages 10U and 12U with 528 total participants including 72 Owego Little League players. Regular-season participation was free for Tee Ball 12U baseball and 12U softball; registration fees applied only to baseball ages 13-18. Programs were supported by 76 volunteer coaches and 20 other volunteers.

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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 82
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70%; rating input score 70
  • Program expense ratio: 96.5%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 28.7%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -11% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -1.4% per year; rating input score 0; 46th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 70% of revenue deployed · 96.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $60K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.