Broomfield Baseball League Inc

Nonprofit profile at a glance

EIN
800038840
IRS 990 coverage
2011–2018
Forms available
Form 990 2018
Location
Broomfield, CO, USA
Phone
7204955332
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$120,300
Expenses
$121,495
Assets
$55,575
Liabilities
$27,405

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JOHN MALKIN (PRESIDENT)

People named in this filing

  • JOHN MALKIN (PRESIDENT)
  • ROCCO DESANTIS (VICE PRESIDE)
  • ROB BALZANO (UMPIRE DIREC)

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 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping teams find opportunities to play in great events/tournaments, train players, train umpires and train event coordinators/administrators.

What it reported doing in 2018

All revenue is expended on providing gaming facilities, umpires, league and registration fees on behalf of its members.

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 93% 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

STRONG - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 92.6%; rating input score 93
  • 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -26.9% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -9.5% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 22nd percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 92.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $113K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2011 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.