Minnetonka Baseball Association

Nonprofit profile at a glance

EIN
800465507
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Excelsior, MN, USA
Phone
6128037910
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$901,388
Expenses
$907,220
Assets
$625,810
Liabilities
$223,613

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • ANDREW BRODBECK (PRESIDENT)
  • JESSICA COSSALTER (VICE PRESIDENT)
  • ERIC UTOFT (VICE PRESIDENT)

People named in this filing

  • ANDREW BRODBECK (PRESIDENT)
  • JESSICA COSSALTER (VICE PRESIDENT)
  • ERIC UTOFT (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o.the mission of mba is to promote an enjoyable, safe and fair environment for the development of minnetonka student athletes' baseball skills in manners which foster respect for others, self-confidence, leadership and teamwork. Mba shall include the instruction and training of minnetonka student athletes in manners which produce the highest level of amateur baseball competition at elementary and secondary grade levels while maintaining the highest degrees of participation, sportsmanship and methods of physical conditioning so as to improve and develop minnetonka student athletes' baseball achievements and capabilities, and directing and conducting baseball events and competitions to foster national amateur baseball competition

What it reported doing in 2025

We had over 1400 players in the community play on a baseball team this year across spring and fall leagues. We had strong enrollment in our winter indoor academy training program. We had strong sponsorships and a golf tournament fundraiser and auction that were in line with our budget.

Operating model

Revenue model
Earned-program. 80% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 34
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 94.3%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 32; 32nd percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 94.3% of spending went to programs
  • Governance: 14 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $856K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2020 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.