Sharon Youth Baseball and Softball Association

Nonprofit profile at a glance

EIN
223186263
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2020
Location
Sharon, MA, USA
Phone
8609847550
Rating
66
Verdict
SUPPORTED
Rating confidence
Standard

Reported finances

Revenue
$203,331
Expenses
$207,790
Assets
$191,550
Liabilities
$9,597

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Jerry Wright (President)
  • Trish Fields (Vice President of Baseball)
  • David Carr (Vice President of Softball)

People named in this filing

  • Jerry Wright (President)
  • Trish Fields (Vice President of Baseball)
  • David Carr (Vice President of Softball)

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 Sharon Youth Baseball and Softball Association is a program of service to youth. Its goal is to provide children with an enjoyable baseball and softball experience which includes learning the basic skills of the games teaching and instructing youth in the rules of the game promoting teamwork and developing skills necessary to play youth baseball and softball safely. The organization aims to instill the values of sportsmanship community and competition with the core goal of developing and enriching the lives of our youth through their SYBSA experience.

What it reported doing in 2024

As part of our mission to provide enjoyable baseball opportunities to children in our town we spend a large portion of our resources on maintaining the fields. We do not own the fields that we play on so they are leased from the town. The town provides basic upkeep such as mowing and fertilizing however there are many additional tasks that we undertake to ensure fields remain in excellent playing condition. This includes things such as raking edging pulling weeds maintaining infields and warning tracks mending fences draining rainwater leaf removal and clearing litter. On game days activites may also include applying drying agent raking and lining the fields. Since these fields are open to the public our maintenance efforts benefit everyone in Sharon.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 94
  • Accountability: 12
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 77.3%; rating input score 77
  • Fundraising efficiency: $17.47 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: -2.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 0.92; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: -0.5% per year; rating input score 0; 22nd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 77.3% of spending went to programs
  • Governance: 0 of 12 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $161K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2022 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.