Spikes Baseball & Fastpitch Inc
Nonprofit profile at a glance
- EIN
- 815212038
- IRS 990 coverage
- 2018–2018
- Forms available
- Form 990 2018, Form 990-N 2015
- Location
- Canton, OH, USA
- Phone
- 3309420300
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $335,992
- Expenses
- $336,829
- Assets
- $42,697
- Liabilities
- $39,990
Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- MICHAEL A KING (PRESIDENT)
Highest reported compensation
- MICHAEL A KING (PRESIDENT): $30,000 total reported compensation
- TYLER J WEISEL (MEMBER - DIR): $9,000 total reported compensation
- ERIC J NEFF (SECRETARY-TR): $9,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To develop and prepare young men and women to play the games of baseball and softball at the highest possible level in high school and beyond by offering a high-level travel program for ages nine to eighteen.
What it reported doing in 2018
Supports young men and women to continue their interest in boys baseball and girls softball by offering a need-based scholarship awards program.
Operating model
- Revenue model
- Earned-program. 61% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 90
- Accountability: 35
- Sustainability: 26
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.8%; rating input score 90
- Program expense ratio: 83.2%; rating input score 83
- 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: 28.6%; rating input score 29; 13th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.2%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.94; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 89.8% of revenue deployed · 83.2% of spending went to programs
- Governance: 2 of 7 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $280K in reported program spending
- Leadership: top reported pay $30K · 7 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Accountability: Independent voting board scored 29/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.