West Valley Little League
Nonprofit profile at a glance
- EIN
- 261185702
- IRS 990-EZ coverage
- 2010–2024
- Forms available
- Form 990-EZ 2024
- Location
- Yakima, WA, USA
- Phone
- 5099497946
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $82,464
- Expenses
- $72,812
- Assets
- $213,158
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JON FRIES (PRESIDENT)
- IAN SHEPPARD (VICE PRESIDENT OPERATI)
- JIM PAGE (VICE PRESIDENT BASEBAL)
People named in this filing
- JON FRIES (PRESIDENT)
- IAN SHEPPARD (VICE PRESIDENT OPERATI)
- KARLA FARINA (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
Teach the fundamentals of baseball to the youth
What it reported doing in 2024
The organization of baseball games, practices, and tournaments for boy girls ages 8-12.
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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 82
- Sustainability: 66
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.7%; rating input score 70
- Program expense ratio: 78.9%; rating input score 79
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 11.7%; rating input score 64; 64th percentile among comparable filings
- Total-asset coverage ratio: 2.93; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -1.5% per year; rating input score 0; 44th percentile among comparable filings
- Revenue growth: -1.1% per year; rating input score 0; 47th percentile among comparable filings
- Asset growth: 3.5% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 69.7% of revenue deployed · 78.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $57K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 15 filing years from 2010 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 — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.