West Linn Baseball Association

Nonprofit profile at a glance

EIN
930872821
IRS 990 coverage
2015–2022
Forms available
Form 990 2022
Location
West Linn, OR, USA
Phone
5036911594
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Youth Centers, Clubs

Official website

Reported finances

Revenue
$402,029
Expenses
$396,916
Assets
$183,478
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • NATHAN WOLF (PRESIDENT)
  • WADE HALL (VICE PRESIDENT)

People named in this filing

  • NATHAN WOLF (PRESIDENT)
  • BREZZ PHILLIPPAY (SECRETARY / SR. BALL)
  • SCOTT NOEL (COMMUNICATIONS)

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 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion of youth baseball

What it reported doing in 2022

The association strives to provide a safe environment for approximately 1000 youth baseball players, to promote quality coaches & umpires and safe playing fields.

Operating model

Revenue model
Earned-program. 97% 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.1%; rating input score 90
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: $7.38 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th 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: 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: 1.3%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 0.7% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 90.1% of revenue deployed · 91.3% of spending went to programs
  • Governance: 16 of 16 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $362K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2015 to 2022
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.