Grand Strand Miracle Leagues
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
Grand Strand Miracle Leagues does not meet the following 8 Standards for Charity Accountability:
Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
GSML does not meet this Standard because its board of directors does not:
- Review the performance of the Chief Executive Officer at least once every two years.
Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
GSML does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.
GSML does not meet this Standard because:
- According to the organization's 2024 audited financial statements, GSML spent $226,324 or 51% of its total expenses on programs.
Standard 9 (Fund Raising Expense Ratio)
Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.
GSML does not meet this Standard because:
- According to the organization's 2024 audited financial statements, GSML's fundraising costs were 41% ($173,274) of related contributions, which totaled $420,661.
Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.
GSML does not meet this Standard because:
- The organization's 2024 audited financial statements were not prepared in accordance with Generally Accepted Accounting Principles (GAAP).
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
GSML does not meet this Standard because, when the organization provided 2025 budget information, it indicated that the budget:
- Included total projected program service expenses, however, did not break these expenses down by major program category (baseball league, league events, school days).
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
GSML does not meet this Standard because the 2024 annual report did not include:
- A 2024 financial summary.
- A roster of the board of directors.
Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
GSML does not meet this Standard because the privacy policy on its website, https://grandstrandmiracleleague.com/, does not indicate:
- What security measures are in place to protect personal information that is collected.
Grand Strand Miracle Leagues meets the remaining 12 Standards for Charity Accountability.
Stated Purpose:
"to offer individuals with disabilities the opportunity to participate in sports and recreational activities in a community-supported, safe, adapted, and encouraging environment."
Year, State Incorporated:
2001, SC
Grand Strand Miracle Leagues (GSML) reports that it provides free, adaptive sports and recreation opportunities for individuals with disabilities ages four and up in Horry and Georgetown counties. Sports programs include baseball, soccer, golf, tennis, and cheer. Baseball players receive uniforms, equipment, and a game-day meal at baseball games at no cost. GSML volunteers, referred to as Buddies, provide one-on-one support to players to support safe and meaningful participation. Most baseball teams play on an ADA-accessible field, while advanced teams play on a nearby standard field. GSML also hosts School Day Jamborees in the spring and fall to welcome students with disabilities by playing baseball or soccer, providing lunch, and giving them time to play on the ADA-accessible playground. The organization also offers sensory-friendly tools, noise-cancelling headphones, communication boards, and baby and adult changing tables. In 2024, GSML reports it supported 200 baseball players, 95 golfers, 53 soccer players, and 18 cheerleaders.
For the year ended December 31, 2024, Grand Strand Miracle Leagues's program expenses were:
| Baseball league | $161,759 |
| League events | $60,983 |
| School Days | $3,582 |
| Total Program Expenses | $226,324 |
Chief Executive
Stephanie Warren, Executive Director
Compensation*
$62,647
Chair of the Board
J. Carson Benton
Chair's Profession / Business Affiliation
Co-President, C.L. Benton & Sons
Board Size
10
Paid Staff Size
2
*2024 compensation, as reported by the charity, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Grant proposals, Internet, Direct mail appeals
Fundraising costs were 41% of related contributions. (Related contributions, which totaled $420,661, are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Grand Strand Miracle Leagues's audited financial statements for the year ended December 31, 2024.
Source of Funds
| Special events | $214,685 |
| Contributions | $166,943 |
| Sponsorships | $39,033 |
| Other income | $17,162 |
| Total Income | $437,823 |
Programs: 51% Fundraising: 39% Administrative: 10%
| Total Income | $437,823 |
| Total expenses: | $445,275 |
| Program expenses | $226,324 |
| Fundraising expenses | $173,274 |
| Administrative expenses | $45,677 |
| Other expenses | $0 |
| Income in Excess of Expenses | $-7,452 |
| Beginning Net Assets | $647,230 |
| Other Changes In Net Assets | $0 |
| Ending Net Assets | $639,778 |
| Total Liabilities | $0 |
| Total Assets | $639,778 |
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
