National Amateur Baseball Federation Inc

Nonprofit profile at a glance

EIN
382297093
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Flowood, MS, USA
Phone
7692515158
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$279,059
Expenses
$262,271
Assets
$2,181,420
Liabilities
$1,347

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DEREK TOPIK (EXECUTIVE DIRECTOR)
  • ROBERT CHIARA (PRESIDENT)
  • FRED LESAGE (FIRST VICE PRESIDENT)
  • WILLIAM BELLENGER (SECOND VICE PRESIDENT)
  • GLENN MCNISH (THIRD VICE PRESIDENT)

Highest reported compensation

  • DEREK TOPIK (EXECUTIVE DIRECTOR): $33,000 total reported compensation

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

Overview

Mission

To promote, promulgate and perpetuate amateur baseball throughout the us; to surround it with proper safeguards, to aid and assist in the fostering, developing, and regulating of local associations in accordance with sportsmanship, honesty and fair play; aid and assist in furthering annual tournaments.

What it reported doing in 2024

Printing, publications, trophies, memberships to organization, education seminars, transfer to restricted capital funds

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 65% for direct work, and 35% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 64
  • Accountability: 63
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 51.2%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 8.32; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 12.6%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 52.8% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 24.2% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 41st percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 51.2% of spending went to programs
  • Governance: 94 of 94 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $134K in reported program spending
  • Leadership: top reported pay $33K · 5 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.