Next Level Baseball Academy

Nonprofit profile at a glance

EIN
821091841
IRS 990-EZ coverage
2017–2020
Forms available
Form 990 2018, Form 990-EZ 2020
Location
Spring, TX, USA
Phone
2814759713
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$45,040
Expenses
$87,694
Assets
$301

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • GRANT ROWLAND (PRESIDENT)

People named in this filing

  • GRANT ROWLAND (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-EZ. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Non-profit organization created to support amateur baseball for youths located in the houston region. The organization promotes the instruction and building of characater in working with youth and their baseball skills in order to promote regional baseball on a international level.

What it reported doing in 2020

President of non-profit had to inject funds into the non-profit due to covid shortfall of revenue which was down over 50. President of non-profit used personal funds from inheritance from the death of his father to cash flow the annual cash short fall.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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 filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 14
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -94.7%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 41.7% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 16.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 32.5% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2017 to 2020
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.