College Baseball Foundation

Nonprofit profile at a glance

EIN
201600248
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Overland Park, KS, USA
Phone
9548219189
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$587,039
Expenses
$114,510
Assets
$940,332
Liabilities
$22,139

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

Leadership & pay

15 people listed

Executive titles in this filing

  • TOM JACOBS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TOM JACOBS (EXECUTIVE DIRECTOR): $71,330 total reported compensation

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

Overview

Mission

The college baseball foundation, through its activities and exhibits, honors those who have made significant contributions in playing, coaching and promoting college baseball. The foundation will collect, document and interpret educational and research opportunities for a diverse audience.

What it reported doing in 2024

To recognize the past and present greats of college baseball, the night of champion's events culminate with the induction of past outstanding athletes into the national college baseball hall of fame and the recognition of present outstanding collegiate athletes.

Operating model

Revenue model
Grant-funded. 83% of the money available for current operations came from government grants.
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

MIXED - 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: 21
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 80
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9.3%; rating input score 9
  • Program expense ratio: 46.5%; rating input score 47
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 80.5%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 8.21; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 62.3%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -7.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -14.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -9.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 9.3% of revenue deployed · 46.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $53K in reported program spending
  • Leadership: top reported pay $71K · 15 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 9/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.