South Umpqua Summer Baseball Association

Nonprofit profile at a glance

EIN
930816115
IRS 990-EZ coverage
2015–2017
Forms available
Form 990-EZ 2017, Form 990-N 2007
Location
Myrtle Creek, OR, USA
Phone
5416439455
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$35,132
Expenses
$28,099
Assets
$21,383
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JAMES BALDWIN (PRESIDENT)
  • PETE AUSTIN (VICE PRESIDENT)

People named in this filing

  • JAMES BALDWIN (PRESIDENT)
  • PETE AUSTIN (VICE PRESIDENT)
  • KIM EVERETT (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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide a youth baseball program to kids of all ages.

Operating model

Revenue model
Membership-supported. 88% of the money available for current operations came from membership dues.
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. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 82
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80%; rating input score 80
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: 20%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 85.6% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 19.3% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 28% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 80% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $28K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2015 to 2017
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.