Association of Professional Ball Players of America

Nonprofit profile at a glance

EIN
950510350
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Scottsdale, AZ, USA
Phone
4804049339
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Athletic Leagues

Official website

Reported finances

Revenue
$159,675
Expenses
$234,471
Assets
$102,814
Liabilities
$2,308

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Jim Rantz (President)
  • Del Crandall (1st Vice President)
  • Mart Wolever (President)
  • Robert Grich (President)

Highest reported compensation

  • Matthew Hammons (Secretary-Treasurer): $40,000 total reported compensation
  • Richard Beverage (Secretary-Treasurer): $7,668 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide and distribute funds to professional baseball players and other baseball personnel who are in need

What it reported doing in 2017

During the year 36 individuals were rendered assistance in the amount of $117,428. As a result of the assistance the individuals were able to pay for medical treatments, housing expenses and other necessities they could not afford.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 93
  • Accountability: 55
  • Sustainability: 17
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 74.5%; rating input score 74
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 79th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 22nd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -46.8%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 20.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -42.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -23.4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -29.6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 74.5% of spending went to programs
  • Governance: 12 of 14 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $175K in reported program spending
  • Leadership: top reported pay $40K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.