Ne Baseball Inc

Nonprofit profile at a glance

EIN
463383823
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Portsmouth, RI, USA
Phone
4018646718
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$301,023
Expenses
$304,651
Assets
$68,582
Liabilities
$20,758

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RYAN M WESTMORELAND (Vice President)
  • JAMES DEGIDIO (President)

Highest reported compensation

  • RYAN M WESTMORELAND (Vice President): $70,000 total reported compensation
  • JAMES DEGIDIO (President): $15,000 total reported compensation
  • Robert Downey (Director): $10,900 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To form and administer youth baseball teams, with a focus on skill and character development through a challenging schedule of instruction and game play locally and regionally.

What it reported doing in 2023

Approximately 105 youth participated in the program in 2023-2024.

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 92% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 12
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 97.4%; rating input score 97
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 20%; rating input score 20; 14th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 33.1%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 17.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 97.4% of spending went to programs
  • Governance: 1 of 5 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $297K in reported program spending
  • Leadership: top reported pay $70K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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: Independent voting board scored 20/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.