Empire State Baseball League Inc

Nonprofit profile at a glance

EIN
264557643
IRS 990-EZ coverage
2012–2015
Forms available
Form 990-EZ 2015, Form 990-N 2013
Location
Niskayuna, NY, USA
Phone
5184520242
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$54,807
Expenses
$61,748
Assets
$13,558
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • THOMAS SPATARO (PRESIDENT)
  • CLEM LAPIETRA (VICE PRESIDENT)
  • LEE PHILIPS (VICE PRESIDENT)
  • JEAL SUTHERLAND (PAST PRESIDENT)

People named in this filing

  • THOMAS SPATARO (PRESIDENT)
  • BILL FREDENBURG (COMMISSIONER)
  • CLEM LAPIETRA (VICE PRESIDENT)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To establish and administer a comprehensive youth travel baseball program for leagues and teams affiliated with the babe ruth league, inc.

What it reported doing in 2015

Administer youth baseball program complete with practices, games, and tournaments for leagues and teams affiliated with the babe ruth league, inc.

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 20

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; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -12.7%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: -2.9% per year; rating input score 0; 45th percentile among comparable filings
  • Asset growth: 46.2% per year; rating input score 100; 94th 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 · $62K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2012 to 2015
  • 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 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.