Georgetown Youth Baseball Association

Nonprofit profile at a glance

EIN
237433730
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Georgetown, TX, USA
Phone
5126885122
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$462,768
Expenses
$452,665
Assets
$67,808
Liabilities
$0

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

Leadership & pay

21 people listed

Executive titles in this filing

  • TOMMY LOCKHART (PRESIDENT)

People named in this filing

  • TOMMY LOCKHART (PRESIDENT)
  • WILL ARNOLD (VP OF OPERAT)
  • SARAH HATCHER (VP OF BASEBA)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The mission of the organization is to provide the opportunity, for boys and girls between the ages of 3 and 14, to play baseball in an environment that teaches the fundamentals of the game at each league's skill level. We aim to teach good sportsmanship, positive attitudes, fairness, and team values. We strive to provide the best possible fields and atmosphere to everyone, while providing the best volunteer coaches and assistant coaches available. Finally, the most important goal is to make sure the kids have fun.

What it reported doing in 2024

Provided approximately 2,500 youth throughout the georgetown/central Texas area with the opportunity to play baseball in an environment that teaches the fundamentals of the game, good sportsmanship, and positive attitudes all in a team environment.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $0.08 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.2%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: -7.4% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 82.7% of spending went to programs
  • Governance: 28 of 28 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $374K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Growth: Asset growth scored 0/100.