Foc Baseball Club

Nonprofit profile at a glance

EIN
992154659
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
Snoqualmie, WA, USA
Phone
5093890432
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$460,614
Expenses
$336,269
Assets
$124,345
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • CASEY PETTERSEN (PRESIDENT)

Highest reported compensation

  • KEVIN FREY (VICE PRESIDE): $9,000 total reported compensation
  • SAM LAWRENCE (TREASURER): $9,000 total reported compensation

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

Overview

Mission

Foc baseball club teaches life lessons through baseball and softball; building character through our values of discipline, respect, perseverance, and teamwork; providing healthy year-round programming for youth and high school athletes.

What it reported doing in 2024

Foc baseball club is a 501(c)(3) nonprofit organization that provides youth athletes with baseball instruction, competitive team play, and character development through organized athletics. During the reporting year, the organization delivered its core program through coached practices, league competition, tournament participation, and year-round skills development. Athletes received instruction in fundamental skills along with strength and conditioning, injury prevention, and physical training that support long- term athletic development. The program also incorporates mindset and mental skills training to build confidence, accountability, emotional control, and effective communication. The program emphasizes teamwork, sportsmanship, leadership, and communication while preparing athletes for participation at the high school and collegiate levels and equipping them with discipline and life skills that support success beyond the game.

Operating model

Revenue model
Membership-supported. 95% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 57
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.9%; rating input score 69
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 68.9% of revenue deployed · 94.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $317K in reported program spending
  • Leadership: top reported pay $9K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.