The Rockwall Baseball Association
Nonprofit profile at a glance
- EIN
- 752082513
- IRS 990-EZ coverage
- 2009–2011
- Forms available
- Form 990-EZ 2011
- Location
- Rockwall, TX, USA
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Baseball, Softball
Reported finances
- Revenue
- $83,875
- Expenses
- $73,395
- Assets
- $61,386
Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.
Leadership & pay
4 people listed
Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The rockwall baseball association provides youth baseball leagues for children 5-14 years of age living in the rockwall Texas area.
What it reported doing in 2011
Youth baseball leagues for children ages 5-14
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.5%; rating input score 88
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 12.5%; rating input score 69; 69th percentile among comparable filings
- Total-asset coverage ratio: 0.84; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: Limited
Growth
- Program expense growth: 32.8% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 4.4% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 35.2% per year; rating input score 100; 87th percentile among comparable filings
Details
- Where the money goes: 87.5% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $73K 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: 3 filing years from 2009 to 2011
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.