White Bear Area Fastpitch Softball Assoc

Nonprofit profile at a glance

EIN
411753216
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
White Bear Lake, MN, USA
Phone
6124025499
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$239,532
Expenses
$218,043
Assets
$104,599
Liabilities
$3,128

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Carrie Rivard (President)
  • Joni Joy (Vice President)

Highest reported compensation

  • Jill Renneke (High School Liason): $1,238 total reported compensation

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

Overview

Mission

Educational: To foster the development of women aged eighteen (18) years of age or younger through the competitive sport of fastpitch softball. This includes but is not limited to: teaching proper safe techniques and ethical practices; fostering the growth of players' skills and furnishing opportunities for competitive play; encouraging effective communication, cooperation, and sportsmanship; developing the value and self-esteem of each individual participant; and creating an atmosphere where camaraderie, inclusiveness, accountability, learning and respect are valued. Charitable: To promote a sense of community and combat juvenile delinquency by creating and maintaining an organized fastpitch softball program for the young women of the White Bear Lake area and its environs.

What it reported doing in 2024

In 2024, the organization provided fastpitch softball programming to over 200 girls, ages 5 to 18, in the White Bear Lake area and surrounding communities. The program focused on teaching proper techniques, fostering ethical play, and providing structured opportunities for competitive softball. Through regular practices, clinics, and league games, participants developed athletic skills, self-confidence, and sportsmanship. The program also promoted community engagement and helped reduce juvenile delinquency by offering a safe, inclusive, and empowering environment for youth development. The organization sponsored competitive travel teams that provided advanced playing opportunities for select athletes. Players participated in regional tournaments, enhancing their skill development and exposure to higher levels of competition. The program emphasized accountability, teamwork, and leadership while maintaining a strong commitment to sportsmanship and personal growth. In 2024, four travel teams represented the organization at tournaments across Minnesota and neighboring states, reinforcing the organization's mission of fostering excellence in fastpitch softball.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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: 81
  • Transparency & Controls: 83
  • Accountability: 70
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.6%; rating input score 83
  • Program expense ratio: 90.5%; rating input score 91
  • Fundraising efficiency: $9.45 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 9%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 82.6% of revenue deployed · 90.5% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $197K in reported program spending
  • Leadership: top reported pay $1K · 14 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 4 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.