Rochester Softball Association

Nonprofit profile at a glance

EIN
411714121
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Rochester, MN, USA
Phone
5073194755
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$38,211
Expenses
$82,040
Assets
$21,414
Liabilities
$8,395

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Brad Tiedeken (President)

Highest reported compensation

  • Brad Tiedeken (President): $17,692 total reported compensation
  • Gregg Johnson (Co Ed Representative): $1,580 total reported compensation
  • Jeff Koster (Umpire Representative): $1,088 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote softball and facility improvements. RSA is a liason between the Rochester Park and Recreation and softball players. RSA makes recommendations, assist the softball program and implements improvements to the softball complex.

What it reported doing in 2024

The following are program services provided by RSA Softball Tournament Umpires 7,010, Tournment Prize Money 9,500, Technology 380

Operating model

Revenue model
Donor-supported. 98% 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

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 15
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.5%; rating input score 90
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -114.7%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.26; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 25.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -3.5% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 23.7% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $74K in reported program spending
  • Leadership: top reported pay $18K · 5 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.