San Ramon Little League

Nonprofit profile at a glance

EIN
208959519
IRS 990 coverage
2009–2021
Forms available
Form 990 2021
Location
San Ramon, CA, USA
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$302,873
Expenses
$292,547
Assets
$286,617
Liabilities
$25,185

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Matt Johnson (President)

People named in this filing

  • Sidney Logan (VP TrainingSafety)
  • Rina Johnson (VP InformationSecretary)
  • Brady Muir (VP Player Agent)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate little league baseball program in San Ramon, California. We serve over 500 youth players to foster participation, good sportsmanship and learning of baseball.

What it reported doing in 2021

The San Ramon Little League, organized and operated by volunteers for little league baseball players, achieved the following during 2017/2018: 1) Successfully operated the regular season of Little League baseball for children and youth in the community; 2) Successfully organized the post-season All-stars, which competed with Little League organizations in Northern California; 3) Successfully ran the off-season Fall league of Little League Baseball, which played against other Little League in the local area.

Operating model

Revenue model
Earned-program. 97% 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

SUPPORTED - The filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 41
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.5%; rating input score 65
  • Program expense ratio: 67.8%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 21st 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: 20%; rating input score 20; 15th 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: 3.4%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -9.4% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -4.6% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 65.5% of revenue deployed · 67.8% of spending went to programs
  • Governance: 7 of 35 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $198K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 filing years from 2009 to 2021
  • 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: Independent voting board scored 20/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.