Swansea Independent Baseball League Inc

Nonprofit profile at a glance

EIN
043209075
IRS 990-EZ coverage
2011–2014
Forms available
Form 990 2010, Form 990-EZ 2014
Location
Swansea, MA, USA
Phone
4019525209
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$81,961
Expenses
$76,055
Assets
$27,463

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • TODD COSTA (PRESIDENT)
  • ROGER LEBEOUF (1ST VICE PRESIDENT)
  • TIM SANTOS (2ND VICE PRESIDENT)
  • LANCE MELLO (3RD VICE PRESIDENT)

People named in this filing

  • TODD COSTA (PRESIDENT)
  • ROGER LEBEOUF (1ST VICE PRESIDENT)
  • TIM SANTOS (2ND 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 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

See schedule o

What it reported doing in 2014

Player registration income is collected in order to fund the activities of the baseball league i, e, coaches, training, equipment, field maintenance and other related expenses.

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 89% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.4%; rating input score 66
  • Program expense ratio: 71.6%; rating input score 72

Transparency & Controls

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

Sustainability

  • Operating margin: 7.2%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: -8.4% per year; rating input score 0; 33rd percentile among comparable filings
  • Asset growth: 1.4% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 66.4% of revenue deployed · 71.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $54K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.