Plainview Baseball Association Inc

Nonprofit profile at a glance

EIN
112586157
IRS 990 coverage
2013–2018
Forms available
Form 990 2018
Location
Plainview, NY, USA
Phone
5167542140
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$207,814
Expenses
$207,139
Assets
$199,087
Liabilities
$13,886

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • IAN BOGATY (President)
  • JOHN FARRELL (Vice President)

People named in this filing

  • LAUREN ARGENTINA (Director)
  • STEVE RIEGLER (VP Softball)
  • IAN BOGATY (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. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To teach baseball, softball and good sportsmanship to the children of our community.

What it reported doing in 2018

Teach baseball, softball and good sportmanship to the children of our community. To provide an opportunity to receive scholarships and awards for their achievements in the sport.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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 - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 45
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.8%; rating input score 65
  • Program expense ratio: 65%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: -7.4% per year; rating input score 0; 17th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 64.8% of revenue deployed · 65% of spending went to programs
  • Governance: 21 of 21 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $135K in reported program spending
  • Leadership: top reported pay $0 · 23 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2013 to 2018
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.