Showcase Baseball Academy Llc

Nonprofit profile at a glance

EIN
273841732
IRS 990 coverage
2015–2018
Forms available
Form 990 2018
Location
Matthews, NC, USA
Phone
7046411035
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$536,198
Expenses
$158,870
Assets
$0
Liabilities
$0

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

Leadership & pay

1 person listed

People named in this filing

  • JOHN OWENS (OFFICER)

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

Showcase baseball academy (sba) is a true youth development program and college baseball/softball preparatory academy. From 7 yrs old to college student/athletes, sba introduces life values inherent in the game of baseball. Values like passion, integrity, teammate are the foundation of the sba youth development fulfillments. Our first base program lays the foundation for our youth development mission as our college preparatory program helps all student/athletes have a place to develop, train and enhance their academic and baseball / softball skills through value innovation and the highest level of instruction.

What it reported doing in 2018

The first base program utilizes the owens management system (the athletes mind) to educate and develop the youth athlete on managing/controlling emotions, effective communications skills, overcoming adversity, establishing your desired outcomes/goals, ethics, and leadership development. The college preparatory program utilizes the owens management academic center, which provides sat tutoring for high school students, along with other resources to improve academic and baseball-softball performance. This will be measured by their performance in the classroom (grades) as well as game situations (knowledge of the game). The goal of the college preparatory program is to have 100% of our graduating members qualify via the ncaa academic eligibility center.

Operating model

Revenue model
Earned-program. 99% 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

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: 81
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 56
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.8%; rating input score 95
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 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: 70.4%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: -29.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -22.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -44.7% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 94.8% of revenue deployed · 83.7% of spending went to programs
  • Governance: 1 of 1 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $133K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2015 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Growth: Asset growth scored 0/100.