Conroe Area Youth Baseball Inc

Nonprofit profile at a glance

EIN
760057555
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2017
Location
Conroe, TX, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$378,223
Expenses
$409,564
Assets
$55,280
Liabilities
$0

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

Leadership & pay

8 people listed

Highest reported compensation

  • Kimberly Raverty (Secretary): $37,390 total reported compensation
  • Jason Raverty (Chairman): $20,650 total reported compensation
  • Kim Goodnight (Treasurer): $6,500 total reported compensation

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

Overview

Mission

CAYB is dedicated to helping children become great citizens. It strives to inspire them with a goal and to enrich their lives towards the day when they must take their places in the world. It is geared to provide healthful activity and training under good leadership in an atmosphere of wholesome community participation. It is our goal to provide an environment that enhances the participants self-esteem, physical mobility, and embodies the spirit of teamwork and community.

What it reported doing in 2024

CAYB wishes to establish the values of teamwork, sportsmanship and fair play. Baseball at CAYB will challenge players towards perfection of physical skills and at the same time show them how much fun the game can be. Although a child might strike out or lose a game, there is always another chance in the next at-bat or game.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 87
  • Accountability: 10
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.7%; rating input score 95
  • Fundraising efficiency: $6.23 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.1%; rating input score 96; 56th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.3%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 15.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 28.5% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 20.4% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 24% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.7% of spending went to programs
  • Governance: 0 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $388K in reported program spending
  • Leadership: top reported pay $37K · 8 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 23/100.