Bauerstown Baseball & Softball Association

Nonprofit profile at a glance

EIN
010968274
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Etna, PA, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$102,396
Expenses
$92,551
Assets
$102,742
Liabilities
$42

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CHARLES GROSSMAN (PRESIDENT)
  • ARTHUR RECTENWALD (VICE PRESIDENT)

People named in this filing

  • CHARLES GROSSMAN (PRESIDENT)
  • ARTHUR RECTENWALD (VICE PRESIDENT)
  • MELISSA SAMEK (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The bauerstown baseball & softball association is a program of service to youth in shaler township Pennsylvania and the surrounding areas. The purpose of bauerstown baseball & softball association is to foster participation instruction training and competition among amateur male and female athletes to provide healthful recreational activity and competition in baseball and softball. Bauerstown baseball & softball association strives to provide youth with the fundamentals and rules of the game and to assist in their development of baseball and softball and stresses the importance of the following principals: open registration balanced teams full participation positive coaching healthy exercise and good sportsmanship

What it reported doing in 2025

Offered baseball and softball activities to approx 200 members. Including practices league play and tournaments. Organized 20 teams and 7 fields

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 82
  • Sustainability: 57
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.9%; rating input score 58
  • Program expense ratio: 64%; rating input score 64

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 9.6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.11; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -2% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 0.5% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 57.9% of revenue deployed · 64% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.