Rochester Lightning Inc

Nonprofit profile at a glance

EIN
852280103
IRS 990-EZ coverage
2022–2025
Forms available
Form 990-EZ 2025, Form 990-N 2020
Location
Rochester, NY, USA
Phone
5857668769
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$61,741
Expenses
$81,564
Assets
$10,657
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JOSEPH LYNCH (PRESIDENT)
  • DAVID TOOLE (VICE PRESIDENT / TREASURER)

People named in this filing

  • JOSEPH LYNCH (PRESIDENT)
  • DAVID TOOLE (VICE PRESIDENT / TREASURER)
  • EMILY DEFILIPPO (BOARD MEMBER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This corporation is formed exclusively for the purpose ofconducting activities which are those of an organization described in section 501(c)(3) of the internal revenue code of 1986, as may be amended from time to time, and regulations thereunder ("code"); and the corporation shall not carry on any activities not permitted to be carried on by an organization exempt from federal income taxation under section 501(c)(3) of the code. In particular, the purpose of the corporation shall be amateur youth sporting activities.

What it reported doing in 2025

Facilitate softball teams for multiple age groups, providing instruction, team-building, and competitive opportunities for young girls and women.

Operating model

Revenue model
Earned-program. 81% 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. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.3%; rating input score 96

Transparency & Controls

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

Sustainability

  • Operating margin: -32.1%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: -4.3% per year; rating input score 0; 36th percentile among comparable filings
  • Asset growth: -27.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $79K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2022 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.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.