Mora Traveling Baseball Association

Nonprofit profile at a glance

EIN
384025759
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2020
Location
Mora, MN, USA
Phone
3202452870
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$67,934
Expenses
$85,178
Assets
$38,674
Liabilities
$1,058

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

Leadership & pay

17 people listed

Executive titles in this filing

  • FRANK A SZOKA (PRESIDENT)
  • AUSTIN PETERSON (VICE PRESIDENT)

Highest reported compensation

  • AMY SMYSER (GAMBLING MANAGER): $11,922 total reported compensation
  • FRANK A SZOKA (PRESIDENT): $1,974 total reported compensation
  • JAYSON PAUTZKE (TREASURER): $1,574 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

"mtba is dedicated to fostering the growth, development, and well-being of our community's youth through the game of baseball. Our mission extends beyond the playing field as we strive to create a positive impact on the community at large.our primary objective is to provide a safe, inclusive, and fun environment where athletes can learn valuable life skills such as teamwork, leadership, discipline, and sportsmanship. Through the game of baseball, we aim to instill a sense of responsibility, resilience, and a lifelong love for physical activity.mtba is committed to giving back to our community. We pledge to financially donate proceeds and/or time to various k through 12 youth activities, programs, and initiatives that serve to enhance the overall well-being, as well as expand the opportunities, for the youth of our community"

What it reported doing in 2024

"beyond the diamond, we prioritize character development. We believe that instilling qualities such as sportsmanship, respect, and integrity is as essential as developing baseball skills. Our players are encouraged to carry these values with them, creating a positive ripple effect within the league and the broader community."

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

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 the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 70
  • Accountability: 64
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86%; rating input score 86
  • Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 42.8%; rating input score 43; 44th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 94.1%; rating input score 94; 28th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.4%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 21.1%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 75.8% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 63.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 36% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86% of spending went to programs
  • Governance: 16 of 17 board members independent · 2 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $73K in reported program spending
  • Leadership: top reported pay $12K · 17 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 6 of 8 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 43/100.
  • High — Financial Efficiency: Fundraising efficiency scored 4/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.