Orleans Athletic Association Inc

Nonprofit profile at a glance

EIN
042666259
IRS 990 coverage
2011–2023
Forms available
Form 990 2023, Form 990-EZ 2019
Location
Orleans, MA, USA
Phone
5082558380
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$412,335
Expenses
$634,627
Assets
$204,656
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ROBERT O'DONNELL (President)

People named in this filing

  • STEVE GARRAN (Treasurer)
  • RONALD CONTE (Director)
  • DONALD CLEMMENSON (Director)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

All of the organization's activities are for the purpose of teaching baseballfundamentals and encouraging athletic excellence, good sportsmanship, high character, and well-being of young people. The baseball clinic does thisdirectly with area youth, and the summer league games (at which the reference book is distributed) does so directly with participants and indirectly withspectators.

What it reported doing in 2023

Reference book - pictures and biographies of team members (approximately 13,000 given to local citizenry through chamber of commerce locationsand given out at games)

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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: 96
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.7%; rating input score 94
  • Fundraising efficiency: $79.76 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -53.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 15.8% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.7% of spending went to programs
  • Governance: 18 of 18 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $595K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 12 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.