South Gulf Umpires Association

Nonprofit profile at a glance

EIN
650167403
IRS 990-EZ coverage
2021–2024
Forms available
Form 990-EZ 2024
Location
Fort Myers, FL, USA
Phone
7165601005
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$147,231
Expenses
$146,819
Assets
$25,647
Liabilities
$13,140

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Larry Cutler (President)

People named in this filing

  • Larry Cutler (President)
  • Steve Sambucci (Board Member)
  • Mike James (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

South Gulf Umpire Association provides baseball umpiring services to contracted schools.

What it reported doing in 2024

South Gulf Umpires Association currently provides baseball umpiring services to 30 public and private schools in five counties (Lee, Charlotte, Hendry, Glades and Highlands) of Soutwest Florida. The Association has a seven member Board of Directors. The Assigner (assigns member umpires to scheduled games) and the Secretary/Treasurer are nominally compensated. There are 41 member umpires. Member umpire dues covers some Association operating expense. The school are charged a per game administrative fee. The schools are charged a per game fee. The school fees charged are passed straight through for cost of insurance, accounting, assigning and umpire game fees.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
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: 11
  • Transparency & Controls: 82
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.4%; rating input score 11
  • Program expense ratio: 11.5%; rating input score 11

Transparency & Controls

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

Sustainability

  • Operating margin: 0.3%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.51; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 120% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 24.8% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 11.4% of revenue deployed · 11.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $17K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.