Smithville Diamonds
Nonprofit profile at a glance
- EIN
- 200404333
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024
- Location
- Smithville, IN, USA
- Phone
- 8123274677
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $132,000
- Expenses
- $164,528
- Assets
- $38,000
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Joey Scifres (President)
- Danny Holtsclaw (Vice President)
People named in this filing
- Joey Scifres (President)
- Danny Holtsclaw (Vice President)
- Thomas Strange (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
To provide a safe and productive Little League facility for the youth of Monroe County many of whom are underprivledged.
What it reported doing in 2024
Grass Repairs on fields 1 and 2
Operating model
- Revenue model
- Earned-program. 70% 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 40
- Transparency & Controls: 82
- Sustainability: 16
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 43.2%; rating input score 43
- Program expense ratio: 34.6%; rating input score 35
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -24.6%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.23; rating input score 21; 21st 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: 40.2% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: 0.9% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: -11.4% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 43.2% of revenue deployed · 34.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $57K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
- Moderate — Financial Efficiency: Program expense ratio scored 35/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Growth: Asset growth scored 0/100.