Plum Baseball & Softball Association
Nonprofit profile at a glance
- EIN
- 453948869
- IRS 990-EZ coverage
- 2017–2023
- Forms available
- Form 990 2021, Form 990-EZ 2023
- Location
- Pittsburgh, PA, USA
- Phone
- 4129525414
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Medical Research N.E.C.
Reported finances
- Revenue
- $117,150
- Expenses
- $161,132
- Assets
- $136,566
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- MICHAEL DEVINE (PRESIDENT)
People named in this filing
- MICHAEL DEVINE (PRESIDENT)
- JOEL KLINE (VICE PRESIDE)
- JOSEPH BERESFORD (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide an opportunity for all children in plum borough, pa to participate in organized recreational baseball/softball games, leagues, and tournments in varying age groups.
What it reported doing in 2023
Organize & operate recreational baseball & softball leagues for the children of plum borough, pa.
Operating model
- Revenue model
- Earned-program. 73% 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. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 25
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.4%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -37.5%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.85; rating input score 53; 53rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 3.1% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: -1.5% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: 11.4% per year; rating input score 100; 63rd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $157K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2017 to 2023
- 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.
- High — Sustainability: Operating margin scored 4/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 53/100.