Capital City Baseball Association

Nonprofit profile at a glance

EIN
237288234
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024, Form 990-N 2010
Location
Pierre, SD, USA
Phone
6052220874
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$19,685
Expenses
$37,603
Assets
$98,782

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

Leadership & pay

18 people listed

Executive titles in this filing

  • KIRK VAN ROEKEL (President)

People named in this filing

  • TRENT MERKWAN (FUNDRAISING DIR)
  • DUSTY WALDRON (VP PEE WEE T BA)
  • DEREK JOHNSON (SEC/WEBSITE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To teach baseball skills and good sportsmanship to kids

What it reported doing in 2024

The organization taught the basics of baseball and good sportsmanship to kids.

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: -91%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 2.63; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 12.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $38K in reported program spending
  • Leadership: top reported pay $0 · 18 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • 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 — Sustainability: Operating margin scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.