North Wake County Baseball Assoc Inc
Nonprofit profile at a glance
- EIN
- 561240212
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Wake Forest, NC, USA
- Phone
- 9199168647
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $567,977
- Expenses
- $548,235
- Assets
- $304,764
- Liabilities
- $94,733
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- TODD LECHNER (PRESIDENT)
People named in this filing
- TODD LECHNER (PRESIDENT)
- CRAIG SEMON (VICE PRESIDE)
- ANDREW CASH (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
The north wake county baseball association is a non-profit organization that has been in operation for over 40 years. During this time nwcba has held a clear mission of providing positive and memorable baseball experiences for young players in the triangle area. North wake has always had the stated goal of optimizing player development through quality practice and age appropriate competitive playing environments both through leagues and travel team opportunities.
What it reported doing in 2024
North wake county baseball association sponsors two seasonal baseball programs for several hundred youth ages 5-18 in north wake county, North Carolina.
Operating model
- Revenue model
- Earned-program. 74% of the money available for current operations came from fees and other program revenue.
- 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 filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.2%; rating input score 84
- Program expense ratio: 87.3%; rating input score 87
- 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: Limited
- 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: 3 of 7 controls in place; rating input score 43
- Conflict-of-interest policy: Pass
- 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: 3.5%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.56; rating input score 26; 26th percentile among comparable filings
- Liabilities to assets ratio: 0.31; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
- Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 84.2% of revenue deployed · 87.3% of spending went to programs
- Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $478K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Moderate — Accountability: Governance controls: 3 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Total-asset coverage ratio scored 26/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.