Hudson Baseball Association

Nonprofit profile at a glance

EIN
237251522
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Hudson, OH, USA
Phone
3309580200
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$171,438
Expenses
$164,586
Assets
$175,109
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • JAMES VITALE (PRESIDENT)
  • TODD DEUTSCH (VICE PRESIDENT)

People named in this filing

  • JAMES VITALE (PRESIDENT)
  • TIM HOPKINS (SECRETARY)
  • TODD DEUTSCH (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate a baseball league where underpriveldge children can learn to play on a team, wear uniforms and compete against each other to build valuable life skills.

What it reported doing in 2024

Running multiple baseball teams at 7 different age groups is the organization's largest program service. The process begins in the fall when tryouts are run by volunteer coaches and board members. Tryout participants are rated on their baseball ability, their attitude, their attentiveness, and respect shown to others. Once teams are selected, sessions begin immediately and run from early fall through winter and into the spring when baseball season begins. The time dedicated by the organization with the teams prior to season play is spent teaching the game and its fundamentals and mechanics. We also discuss sportsmanship and attitude on and off the field. A primary objective is to develop athletes that are well rounded and represent themselves, their team, their community, and their families in the best possible light. To prepare for baseball season, the organization purchases full uniforms for all the boys, along with necessary safety equipment. Teams are entered into leagues as well as tournaments, all with registration fees covered by the organization. Fields are rented by the organization to allow ample practice time and home games. Fundraising is conducted to help keep registration fees affordable for families and to offset revenue shortfall.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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: 87
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 52
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • 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 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 1.06; rating input score 42; 42nd 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: -6.7% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -17% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 96% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $165K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 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: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.