Spearfish Youth Baseball Association Inc

Nonprofit profile at a glance

EIN
363886761
IRS 990-EZ coverage
2011–2024
Forms available
Form 990 2010, Form 990-EZ 2024, Form 990-N 2020
Location
Spearfish, SD, USA
Phone
6056398917
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$104,269
Expenses
$115,544
Assets
$32,280
Liabilities
$8,899

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ANGIE TENNANT (PRESIDENT)
  • HEIDI JOHNSON (VICE PRESIDENT)

People named in this filing

  • HALEY GOETHALS (SECRETARY)
  • ANGIE TENNANT (PRESIDENT)
  • HEIDI JOHNSON (VICE PRESIDENT)

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

Provide youth baseball & softball for the community of spearfish, sd

What it reported doing in 2024

Organize and maintain a youth baseball and softball association for boys and girls ages four through eighteen. To maintain ballpark facilities and provide equipment and uniforms for baseball and softball games

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for grants.

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 82
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.8%; rating input score 93
  • Program expense ratio: 83.7%; rating input score 84

Transparency & Controls

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

Sustainability

  • Operating margin: -10.8%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 8% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 92.8% of revenue deployed · 83.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $97K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2011 to 2024
  • 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 15/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.