Madera Babe Ruth Baseball League
Nonprofit profile at a glance
- EIN
- 770236030
- IRS 990-EZ coverage
- 2012–2025
- Forms available
- Form 990-EZ 2025
- Location
- Madera, CA, USA
- Phone
- 5596611234
- Rating
- 96
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $46,543
- Expenses
- $50,425
- Assets
- $26,485
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Dan Cosgrove (Vice President)
- Seth McKeever (President)
People named in this filing
- Frank Borges (Member)
- Dan Cosgrove (Vice President)
- Terri Pisk (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provides recreational and competitive atmosphere to benefit hundreds of Madera area youth.
What it reported doing in 2025
The Organization forms leagues and teams, with the help of its member volunteers, to participate in organized baseball activities. All games are held on the campus of Madera High School and Madera South High School. Typically an average of 150-200 youth, ages 13, 14 & 15 participate.
Operating model
- Revenue model
- Donor-supported. 84% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 96% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 100
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 96.5%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -8.3%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.53; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 8.2% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 8.5% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 16.9% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 96.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $49K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2012 to 2025
- 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.
- Moderate — Sustainability: Operating margin scored 31/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.