Masconomet Babe Ruth Association Inc

Nonprofit profile at a glance

EIN
454195060
IRS 990-EZ coverage
2011–2011
Forms available
Form 990-EZ 2011
Location
Topsfield, MA, USA
Phone
9789978533
Rating
83
Verdict
STRONG
Rating confidence
Limited
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$19,503
Expenses
$18,886
Assets
$617

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

8 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The activities of the corporation is to promote, maintain and operate a babe ruth baseball league for the children of the town of middleton, topsfield and boxford a love of the game of baseball while teaching and developing the values of sportsmanship, honesty, compassion and respect for each other, so that they may become healthy, productive and trustworthy citizens. To achieve this objective, the corporation does and will continue to provide a supervised babe ruth baseball program for children under the rules and regulations of masco babe ruth.

What it reported doing in 2011

The organization provides services to youths by promoting, maintaining and operating a babe ruth youth baseball league to be held for and in and around the towns of middleton, topsfield and boxford, Massachusetts

Operating model

Revenue model
Earned-program. 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 3.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 96.8% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.