Swampscott Youth Baseball Inc

Nonprofit profile at a glance

EIN
461533917
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Swampscott, MA, USA
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$6,930
Expenses
$9,003
Assets
$14,999

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • David Paster (President & Dir)

People named in this filing

  • Josh Jordan (VP & Director)
  • Jack Beermann (Treasurer&Direc)
  • David Paster (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Amateur Athletic Organization

What it reported doing in 2025

Amateur Athletics Organization. The organization teaches the fundamentals of baseball, sportsmanship, teamwork and hard work to children of Swampscott, Nahant and surrounding communities. There are 2 leagues, one for 13 year olds and one for 14-15 year olds.

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
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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 73.2%; rating input score 73

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -29.9%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -29.9% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -9.5% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 73.2% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $7K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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 17/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.