New Ulm Baseball Association Inc

Nonprofit profile at a glance

EIN
410440825
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021, Form 990-T 2024, Form 990-N 2021
Location
New Ulm, MN, USA
Phone
5072179038
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$169,745
Expenses
$137,716
Assets
$112,804
Liabilities
$13,857

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

Leadership & pay

21 people listed

Executive titles in this filing

  • BOB SKILLINGS (PRESIDENT)
  • MIKE FRENCH (VICE PRESIDENT)

People named in this filing

  • BOB SKILLINGS (PRESIDENT)
  • MIKE FRENCH (VICE PRESIDENT)
  • KEVIN FISCHER (TREASURER)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support of men's amateur baseball team, brewers. Maintenance of johnson & mueller ballpark. Concession stand operations and staffing.

What it reported doing in 2024

Support of men's amateur baseball team, brewers. Maintenance of johnson & mueller ballpark. Concession stand operations and staffing. Baseball and nonprofit support included in mn lawful gambling activity was $37,100.

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81%; rating input score 81
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: $274.59 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.9%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 69.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 39.6% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 33.4% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 81% of revenue deployed · 99.7% of spending went to programs
  • Governance: 21 of 21 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $137K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 4 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.