Three & Two Baseball Club of Kansas City Missouri

Nonprofit profile at a glance

EIN
440612233
IRS 990 coverage
2019–2021
Forms available
Form 990 2021
Location
Kansas City, MO, USA
Phone
8162108413
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$111,792
Expenses
$118,721
Assets
$607,002
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Sean Wilson (President)
  • Ray Clarke (Vice President)

People named in this filing

  • John Rellihan (Corresponding Secretary)
  • Adrian Mohn (Treasurer)
  • Sean Wilson (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. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Kansas City 3&2 Baseball provides youth baseball league and associated activities for the betterment of the community.

What it reported doing in 2021

Kansas City 3&2 Baseball provides youth baseball league and associated activities for the benefit of the community.

Operating model

Revenue model
Donor-supported. 72% 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

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 77
  • Accountability: 70
  • Sustainability: 51
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.5%; rating input score 73
  • Program expense ratio: 69.2%; rating input score 69
  • Fundraising efficiency: $2.19 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 3rd 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.2%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 5.11; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -30.8% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -13.2% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 73.5% of revenue deployed · 69.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $82K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 42 of 44 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2019 to 2021
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.