Middleton Baseball Association
Nonprofit profile at a glance
- EIN
- 352531634
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2021
- Location
- Middleton, ID, USA
- Phone
- 2089396029
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $139,599
- Expenses
- $122,897
- Assets
- $38,085
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Executive titles in this filing
- JODY MARTINEZ (PRESIDENT)
People named in this filing
- JODY MARTINEZ (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Youth baseball
What it reported doing in 2024
Give youth a positive experience with baseball
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 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 the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 82
- Sustainability: 44
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 88%; rating input score 88
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 12%; rating input score 62; 62nd percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 36.5% per year; rating input score 100; 87th percentile among comparable filings
- Revenue growth: 15.2% per year; rating input score 100; 77th percentile among comparable filings
- Asset growth: 13.2% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 88% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $123K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2019 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.
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 26/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.