Champlin Park Baseball Association

Nonprofit profile at a glance

EIN
264633304
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2011
Location
Champlin, MN, USA
Phone
6125818305
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$11,736
Expenses
$8,345
Assets
$318,177
Liabilities
$44,618

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

Leadership & pay

14 people listed

Executive titles in this filing

  • JEFF CARLSON (PRESIDENT)

Highest reported compensation

  • TRISHA HOELLER (AT LARGE/GAM): $77,775 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support for high school aged baseball players in the champlin park area.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 37
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 65
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.9%; rating input score 36
  • Program expense ratio: 50.5%; rating input score 50
  • 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: 92.9%; rating input score 93; 28th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 38.13; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 932%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -12.5% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 50th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 35.9% of revenue deployed · 50.5% of spending went to programs
  • Governance: 13 of 14 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $78K · 14 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 36/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.