Berea Baseball Association
Legal name: B B a Inc
Nonprofit profile at a glance
- EIN
- 341465637
- IRS 990 coverage
- 2025–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Berea, OH, USA
- Phone
- 2164705016
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $206,029
- Expenses
- $135,988
- Assets
- $119,502
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- MIKE SCHWEBS (PRESIDENT)
- JEFF LUDWICK (VICE PRESIDENT)
People named in this filing
- MIKE SCHWEBS (PRESIDENT)
- JOE BRIZES (SECRETARY)
- JEFF LUDWICK (VICE PRESIDENT)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide youth athletes the opportunity to participate in baseball, softball, and T-ball, developing skills and fundamentals in a community-based, volunteer-led environment.
What it reported doing in 2025
Registration, sponsor and investment income for community baseball/softball program with expenses for uniforms, equipment, umpires, practice facility fees, tournament fees and insurance
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 0
- Transparency & Controls: 93
- Accountability: 76
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 34%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 30.6% per year; rating input score 100; 93rd percentile among comparable filings
- Asset growth: 35.7% per year; rating input score 100; 92nd percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $154K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 33 of 35 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.