Wasco American Legion Baseball League
Nonprofit profile at a glance
- EIN
- 363733917
- IRS 990 coverage
- 2019–2020
- Forms available
- Form 990 2020
- Location
- Wasco, IL, USA
- Phone
- 6302677141
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $471,802
- Expenses
- $348,109
- Assets
- $185,934
- Liabilities
- $12,591
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- SEAN HELSEL (President)
- CARL DELIMAN (Vice President)
People named in this filing
- SEAN HELSEL (President)
- CARL DELIMAN (Vice President)
- RYAN CORCORAN (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. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Wasco american legion baseball league is an athletic organization dedicated to providing individual youths with the opportunity for mental, physical, and educational growth through the competitive sport of baseball.wasco american legion baseball league is a program designed to develop the skillset of kids ages 5 to 17 so they have a fundamental baseball foundation to help them succeed at baseball and beyond. Wasco american legion baseball league coordinates with other similar organizations to provide organized baseball activities which include individual games and tournaments throughout the fox valley area and neighboring suburbs during two seasons per year.the activities are funded mainly through enrollment fees charged to participating youths. Fees are designed to offset the cost of staffing, uniforms, and tournament and game fees. Additionally, the organization accepts supplementary funding and volunteers from the surrounding communities and general public.
What it reported doing in 2020
Youth baseball leagues and tournaments.
Operating model
- Revenue model
- Earned-program. 99% 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 filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 86
- Accountability: 100
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.8%; rating input score 71
- Program expense ratio: 95.9%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 16th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 26.2%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 0.53; rating input score 20; 20th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 40.1% per year; rating input score 100; 95th percentile among comparable filings
- Revenue growth: 54% per year; rating input score 100; 97th percentile among comparable filings
- Asset growth: 130.7% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 70.8% of revenue deployed · 95.9% of spending went to programs
- Governance: 21 of 21 board members independent · 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $334K in reported program spending
- Leadership: top reported pay $0 · 21 people listed
- Consistency: 16 of 17 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2019 to 2020
- 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 — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 20/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.