Futures Collegiate Baseball League of New England Inc

Nonprofit profile at a glance

EIN
274194939
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Weymouth, MA, USA
Phone
3394403417
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Reported finances

Revenue
$242,749
Expenses
$266,700
Assets
$7,845
Liabilities
$0

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

Leadership & pay

3 people listed

Highest reported compensation

  • JOSEPH PAOLUCCI (COMMISIONER): $36,000 total reported compensation

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

Overview

Mission

To foster, encourage and teach college age athletes the fundamentals of the sport of baseball, including the rules of the game and the principles of good sportmanship.

What it reported doing in 2024

The organization maintains a membership of seven teams, comprising between 35-50 college age athletes per team, partcipating in competative games within their own league and with other leagues established for the benefit of the players.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 64% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and program spending has grown recently. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 58
  • Accountability: 50
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 18th 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: -9.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 13.5%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $267K in reported program spending
  • Leadership: top reported pay $36K · 3 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.