The Amateur Softball Association of Pennsylvania Inc

Nonprofit profile at a glance

EIN
231995003
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Harrisburg, PA, USA
Phone
7175451217
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$672,172
Expenses
$581,810
Assets
$953,420
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • William Robison (Executive Director)

Highest reported compensation

  • William Robison (Executive Director): $45,722 total reported compensation
  • Suzanne Robison (Treasurer): $43,051 total reported compensation
  • Jeffrey Sell (State Commissioner): $15,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promotion of amateur softball throughout the Commonwealth of Pennsylvania

What it reported doing in 2024

Registration of softball teams, individuals, and umpires to provide support for softball activities throughout Pennsylvania.

Operating model

Revenue model
Membership-supported. 71% of the money available for current operations came from membership dues.
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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 61
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 100%; rating input score 100
  • 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 13.4%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 19.9%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -5.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -3.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 120 board members independent · 1 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $582K in reported program spending
  • Leadership: top reported pay $46K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 8 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.