The Miracle League of Western Massachusetts Inc

Nonprofit profile at a glance

EIN
475342465
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2021
Location
Holyoke, MA, USA
Phone
4136584965
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Developmentally Disabled Centers

Reported finances

Revenue
$55,781
Expenses
$41,672
Assets
$83,210
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BRIAN FEELEY (PRESIDENT)

People named in this filing

  • ERNEST J FITZELL (DIRECTOR)
  • SUE ANN HILTON (DIRECTOR)
  • KERRY PARSONS (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide special needs children with a chance to play baseball and other sports.

What it reported doing in 2024

Build a playground safe and accessible to disabled youth in local park.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 61
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.9%; rating input score 48
  • Program expense ratio: 64%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.3%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 34; 34th 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 60; 60th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 11.6% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: -22.9% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 47.9% of revenue deployed · 64% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $27K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • 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 — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.