Spencer East Brookfield Little League

Nonprofit profile at a glance

EIN
043252294
IRS 990-EZ coverage
2017–2023
Forms available
Form 990-EZ 2023, Form 990-N 2017
Location
Spencer, MA, USA
Rating
89
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$55,401
Expenses
$48,456
Assets
$179,751
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • MARK POCE (PRESIDENT)
  • JONNATHAN SIMANSKI (VICE PRESIDENT)

People named in this filing

  • JEFFREY SAUVAGEAU (MEMBER AT LARGE)
  • RYAN BAGLEY (TREASURER)
  • RICHARD LEVEILLEE (DIRECTOR OF PURCHASING)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See part iii stmt

What it reported doing in 2023

Provide facilities, equipment, and coaching for kids ages 4-16 to play baseball and softball in a safe/enjoyable environment having between 200-250 youths in the program

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.3%; rating input score 92
  • 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: 12.5%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 16.7% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 10.5% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 92.3% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $51K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2017 to 2023
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 56/100.