Central Niagara Baseball and Softball Association

Nonprofit profile at a glance

EIN
263692432
IRS 990-EZ coverage
2012–2019
Forms available
Form 990 2017, Form 990-EZ 2019, Form 990-N 2008
Location
Lockport, NY, USA
Phone
7169905796
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services

Reported finances

Revenue
$29,915
Expenses
$34,285
Assets
$33,681

Source: IRS Form 990-EZ. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • NICHOLAS JOHNSON (PRESIDENT)

People named in this filing

  • NICHOLAS JOHNSON (PRESIDENT)
  • ERICH ELY (HOUSE LEAGUE DIRECTOR)
  • DIANE MASON-CRIMI (CHALLENGER DIRECTOR)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Developmental, educational & competitive baseball & softball leagues for girls and boys ages 4 to 17.

What it reported doing in 2019

Baseball and softball programs for approximately300 children

Operating model

Revenue model
Earned-program. 79% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.2%; rating input score 72
  • Program expense ratio: 63%; rating input score 63

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -14.6%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 45; 45th 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: -23.5% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: -15.2% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 72.2% of revenue deployed · 63% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2012 to 2019
  • 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.