West Lancaster Little League

Nonprofit profile at a glance

EIN
611695528
IRS 990-EZ coverage
2019–2024
Forms available
Form 990-EZ 2024
Location
Lancaster, CA, USA
Phone
6619652855
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$142,059
Expenses
$126,091
Assets
$68,204
Liabilities
$0

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

Leadership & pay

23 people listed

Executive titles in this filing

  • JUSTINO PEREZ (PRESIDENT)
  • JOHN GILLIAN (VICE PRESIDENT)

People named in this filing

  • JUSTINO PEREZ (PRESIDENT)
  • DESIREE DUGAN (SECRETARY)
  • BRIENNE ALEXANDER (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2024

To operate exclusively as a non-profit educational organization providing a supervised program of competitive baseball and softballgames.

Operating model

Revenue model
Earned-program. 91% 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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 82
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.7%; rating input score 53
  • Program expense ratio: 59.4%; rating input score 59

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 11.2%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 24.4% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 52.7% of revenue deployed · 59.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $75K in reported program spending
  • Leadership: top reported pay $0 · 23 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.