South End Athletics & Activities Association Inc

Nonprofit profile at a glance

EIN
043053210
IRS 990-EZ coverage
2012–2024
Forms available
Form 990-EZ 2024
Location
Boston, MA, USA
Phone
6174382791
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Centers, Clubs

Reported finances

Revenue
$130,492
Expenses
$139,971
Assets
$25,417
Liabilities
$2,500

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Owen Carlson (President)
  • MIKE KUDISCH (VICE PRESIDENT)

People named in this filing

  • BARBARA SPEARS (Treasurer)
  • Owen Carlson (President)
  • NOEL TORRES (CLERK)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Youth baseball program-inner city little league program

What it reported doing in 2024

Baseball/softball programs: provided a youth baseball and softball program to over 800 children ages 5-18 from the inner city sections of boston at no cost to the participants. Provided uniforms, equipment, awards, local and travel tournaments to the participants. Provided training in youth mentoring and coaching instruction to adult volunteers.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Hybrid. The nonprofit split its reported program spending across 76% for direct work, and 24% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.9%; rating input score 85
  • Program expense ratio: 79.2%; rating input score 79

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -7.3%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -4% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 84.9% of revenue deployed · 79.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $111K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2012 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.