Sioux Falls Little League

Nonprofit profile at a glance

EIN
352590301
IRS 990-EZ coverage
2022–2024
Forms available
Form 990 2021, Form 990-EZ 2024
Location
Sioux Falls, SD, USA
Phone
6059516055
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$134,556
Expenses
$99,462
Assets
$139,250

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Randy McCloskey (Vice President)
  • Robert Butler (President)

People named in this filing

  • Nick Kortan (Treasurer)
  • Randy McCloskey (Vice President)
  • Mike Gorsett (Director)

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

Providing the opportunity for the youth of Sioux Falls Region to engage in the activity of baseball, While Teaching life lessons well beyond the ball fields.

What it reported doing in 2024

Little league baseball.

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. Revenue has declined or grown slowly and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 99.1%; rating input score 99

Transparency & Controls

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

Sustainability

  • Operating margin: 26.1%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.4; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 27.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 23.8% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 99.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $99K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 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.

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 — Growth: Revenue growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.