Baseball Stadium Fund Inc
Nonprofit profile at a glance
- EIN
- 382682618
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Michigan City, IN, USA
- Phone
- 2198792713
- Rating confidence
- Limited
- Sector
- Single Organization Support
Reported finances
- Revenue
- $656
- Expenses
- $668
- Assets
- $323,687
- Liabilities
- $466,584
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
7 people listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide program & equipment to youth baseball
What it reported doing in 2010
To provide program and equipment (including facilities for youth baseball)
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 88
- Accountability: 70
- Sustainability: 55
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 9th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.8%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 484.56; rating input score 98; 98th percentile among comparable filings
- Liabilities to assets ratio: 1.44; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 13 of 7 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $361 in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
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: 4 of 6 not reported.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.