Upper Loudoun Little League

Nonprofit profile at a glance

EIN
541709860
IRS 990 coverage
2012–2019
Forms available
Form 990 2019
Location
Hamilton, VA, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$129,610
Expenses
$123,450
Assets
$141,156
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • KERRY RICE (PRESIDENT)
  • MARIO VALENTI (VICE PRESIDENT)

People named in this filing

  • PATRICK AWENOWITZ (DIRECTOR)
  • BRAD BRENNEMAN (DIRECTOR)
  • CARRI MICHON (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. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Upper Loudoun Little League was created to facilitate the opportunity for the children in Western Loudoun County to learn sportsmanship and teamwork in a positive outdoor recreational setting while assisting their athletic development in the game of baseball.

What it reported doing in 2019

Players from the towns of Hamilton, Purcellville, Middleburg, Lovettsville and Hillsboro play onorganized, well managed, baseball teams during the spring and fall leagues which culminate withtournaments at the end of each season. Players and parents contribute in fundraising to off-set the cost. An individual is granted a scholarship to be used at a later date.

Operating model

Revenue model
Earned-program. 83% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 89
  • Accountability: 82
  • Sustainability: 56
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.2%; rating input score 95
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.8%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 95.2% of revenue deployed · 100% of spending went to programs
  • Governance: 16 of 16 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $123K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2012 to 2019
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.