Spokane Baseball Club

Nonprofit profile at a glance

EIN
352495063
IRS 990 coverage
2021–2023
Forms available
Form 990 2023, Form 990-EZ 2020
Location
Spokane, WA, USA
Phone
5098474880
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Reported finances

Revenue
$261,047
Expenses
$258,089
Assets
$12,051
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Ryne Webb (President)

Highest reported compensation

  • Ryne Webb (President): $11,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Spokane Baseball Club (the "Club") is established for the purpose of providing an opportunity for youth baseball players to compete at a level consistent with competitive, collegiate baseball. The Club consists of a committed and dedicated group that upholds the principles, traditions and excellence at all levels of high school baseball through the cooperative efforts and voluntary support of parents, players and coaches. The activities of the Club are conducted by its members that consist of (i) youth baseball players; (ii) baseball coaches; (iii) parents of the Club's Player Members; and (iv) other individuals interested in furthering the purposes of the Club. The activities are conducted primarily from November through August of each year, with minor activities occurring at other times. All activities are conducted in and around Spokane, Washington.

What it reported doing in 2023

The activities of the Club further the Club's exempt purposes by promoting a competitive and memorable baseball experience for young men through quality coaching, scheduling, facilities and expectations at affordable costs for all families. One hundred percent (100%) of the Club's and its members' time is devoted to this activity and purpose. The activity of the Club is funded by player and member dues, other baseball-related activities (eg. baseball camps for young people) and sponsorships.

Operating model

Revenue model
Earned-program. 100% 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: 86
  • Transparency & Controls: 90
  • Accountability: 58
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.3%; rating input score 96
  • Program expense ratio: 97.4%; rating input score 97
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.1%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -12.5% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: 18.1% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 96.3% of revenue deployed · 97.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $251K in reported program spending
  • Leadership: top reported pay $11K · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • 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.

  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.