Hobgood Baseball Inc

Nonprofit profile at a glance

EIN
454152388
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Woodstock, GA, USA
Phone
6787871216
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$412,277
Expenses
$399,969
Assets
$41,526
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Ethan Herron (President)

People named in this filing

  • Ethan Herron (President)
  • Greg Shewfelt (Treasurer)
  • Josh Jenkins (Commissioner)

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

Hobgood Baseball strives to provide, maintain and develop quality and wholesome youth recreational sports activities and facilities for both girls and boys in our community. All of our coaches and volunteers place an emphasis on teaching fundamental skills and sportsmanship to the players within the league. In addition, a strong emphasis is placed on enjoying the great sport of baseball.

What it reported doing in 2024

Facility and field maintenance and equipment for youth programs

Operating model

Revenue model
Earned-program. 75% 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. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 41
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96%; rating input score 96
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: Limited

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: 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 7; 7th 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: -0.7% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -11.4% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 96% of revenue deployed · 98.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $400K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 17 of 19 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2012 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Growth: Asset growth scored 0/100.