Walter Pop Smith Little League
Nonprofit profile at a glance
- EIN
- 061370470
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2020
- Location
- New Haven, CT, USA
- Phone
- 8456414308
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $77,068
- Expenses
- $71,936
- Assets
- $12,056
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Wayne Morrison (President)
- Michelle Labrador (Vice President)
People named in this filing
- Wayne Morrison (President)
- Michelle Labrador (Vice President)
- Evan Rosa (Secretary)
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
Promote physical and emotional health through baseball.
What it reported doing in 2024
Twenty-four (24) players and their families participated in the league's first annual Founder's Cup Tournament. The end of season series offered a highly competetive, yet thrilling and fun experience for players, parents, coaches, and an enormous number of supporters from the New Haven community at large.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 100
- Sustainability: 38
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.6%; rating input score 76
- Program expense ratio: 81%; rating input score 81
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 6.7%; rating input score 57; 57th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -3.4% per year; rating input score 0; 39th percentile among comparable filings
- Revenue growth: 6.3% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 24.7% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 75.6% of revenue deployed · 81% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $58K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Review — Sustainability: Operating margin scored 57/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.