Powhatan Little League Inc League ID# 00292044
Nonprofit profile at a glance
- EIN
- 471402311
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Powhatan, VA, USA
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $175,391
- Expenses
- $151,293
- Assets
- $95,823
- Liabilities
- $820
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Austin Schwartz (President)
- Pete McAteer (Vice President)
People named in this filing
- Kimberly Taylor (Player Agen)
- Matt Baltimore (Coaching Coordinator)
- Ryan Lightner (Commissioner)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Little League provides essential youth development through organized baseball and softball, focusing on citizenship, discipline, and teamwork for the children of Powhatan County.
Operating model
- Revenue model
- Earned-program. 66% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 68
- Accountability: 88
- Sustainability: 53
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 79.6%; rating input score 80
- Program expense ratio: 92.3%; rating input score 92
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 75%; rating input score 75; 0th 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 13.7%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.8% per year; rating input score 100; 28th percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings
Details
- Where the money goes: 79.6% of revenue deployed · 92.3% of spending went to programs
- Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $140K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 15 of 19 current checks pass · 4 findings to review
- Schedules: 4 filed schedules
- 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 — Financial Efficiency: Fundraising efficiency scored 1/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Total-asset coverage ratio scored 29/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.