Baltimore Urban Baseball Association Inc

Nonprofit profile at a glance

EIN
821192957
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Baltimore, MD, USA
Phone
4432537155
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$364,367
Expenses
$313,446
Assets
$895,854
Liabilities
$547,212

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • ANDREW M WELTLINGER (President)
  • LUTHER ALEXANDER (Vice President)

Highest reported compensation

  • ANDREW M WELTLINGER (President): $137,381 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the quality of life of urban youth by teaching, coaching, mentoring and educating through the focus on baseball as an individual & team sport and academics, thereby supplementing formal education.

What it reported doing in 2024

Pro-bono Facility Use by City Baseball & Softball Teams- BUBA provides its facility pro-bono to various Baltimore City youth organizations, ensuring equitable access to baseball and softball programs that would otherwise be unaffordable for many teams. Organizations such as South Baltimore Little League, James Mosher Baseball, Carroll Park Athletics Northwood Little League, Visions Select, RBI League & EDRICO benefited from free facility hours throughout the year. This initiative supports the growth & sustainability of these programs and promotes the development of young athletes from underserved communities. In 2024, BUBA provided 49 sessions for 98 hours of pro-bono facility access to youth organizations, helping them keep youth engaged in sports.

Operating model

Revenue model
Grant-funded. 61% of the money available for current operations came from government grants.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68%; rating input score 68
  • Program expense ratio: 79.1%; rating input score 79
  • Fundraising efficiency: $12.68 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 14%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.86; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 43.8%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 15.5% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 10.4% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 68% of revenue deployed · 79.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $248K in reported program spending
  • Leadership: top reported pay $137K · 7 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.