Cape Cod Baseball League INC FY2022 filing

Tax-deductible

Cotuit, MA501(c)(3)Recreation & SportsEIN 04-2687718

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The mission of this League is to promote, govern, and conduct non-professional Baseball on Cape Cod; to encourage good sportsmanship and closer relationships among communities represented in the League; to foster wholesome recreation; and to provide interest and entertainment for residents and visitors to Cape Cod.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $32K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
64
of 64 voting members
Looks good: 64 of 64 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+41% vs prior year
Spent
$829K
To programs
85%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.0M
FY2022▲ +41%
Revenue by fiscal year
FY2020$339K
FY2021$724K
FY2022$1.0M
FY2023$1.2M
FY2024$908K
Expenses
$829K
FY2022▼ -26%
Expenses by fiscal year
FY2020$219K
FY2021$1.1M
FY2022$829K
FY2023$940K
FY2024$914K
Net assets
$1.1M
FY2022▲ +2%
Net assets by fiscal year
FY2020$1.5M
FY2021$1.1M
FY2022$1.1M
FY2023$1.4M
FY2024$1.4M

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1985.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $703K Management & general 4% · $32K Fundraising 11% · $95K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

61 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Commissioner
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Honorary Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

John Castleberry’s $5K as Commissioner is at the 12th percentile of top reported officer pay among 1016 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2021FY2020
Bill Bussiere——$83,353$52,600
Ben Brink———$36,000
John Castleberry$5,000———
Andrew Lang$5,000$5,000——
Paul Logan$3,500——$450
Chuck Sturtevant———$2,500
Eric Zmuda———$2,500
Steven Wilson———$1,750

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cape Cod Baseball League INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Operates a ten-team collegiate summer baseball league on Cape Cod, providing free community entertainment and promoting sportsmanship through high-caliber amateur competition.

Provided by the organization

This section is blank until Cape Cod Baseball League INC claims this page.

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1 program service account for $703K of program spending, described in the organization's own filed words · FY2022.
01

The purpose of this league is to promote, govern and conduct amateur baseball. The league consists of ten (10) town teams made up of collegiate players recruited nationally and sanctioned by the ncaa.

$703Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$25K
Grants paid · 51 grants · $995K · 2020–2024
Falmouth Baseball Club INCMA · FY2024$30,336
Yarmouth Dennis Red Sox INCMA · FY2024$30,335
Hyannis Athletic Association INC DBA Hyannis Harbor HawksFY2024$30,335
Hyannis Athletic Association INC DBA Hyannis Harbor HawksFY2023$14,150
Falmouth Baseball Club INCMA · FY2023$14,150
Yarmouth Dennis Red Sox INCMA · FY2023$12,750
See all 51 grants →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$891K
Other incomeLn 4–11$87K
Investment incomeLn 3$41K
Money outPt IX
$829K
Ln 25
Programscol B$703K
Managementcol C$32K
Fundraisingcol D$95K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$66K
Total assetsLn 16$1.1M
LiabilitiesLn 26$2K
PeoplePt VI, VII
61
listed · VII A
PaidVII A0
Voting boardVI 1a64
IndependentVI 1b64
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$891K
Noncash giftsLn 1g$51K
Investment incomeLn 3$41K
Other incomeLn 4–11$87K
Gains on assetsLn 7$19K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$19K
SavingsLn 2$47K
Cash and savings togetherLn 1–2$66K
InvestmentsLn 11–13$978K
Other assetsLn 15$4K
Total assetsLn 16$1.1M
LiabilitiesLn 26$2K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 652
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$180K$66K
InvestmentsLn 11–13$1.3M$978K
Total assetsLn 16$1.5M$1.1M
LiabilitiesLn 26$435K$2K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$153K$153K
Pay of current officers, directors and key staffLn 5$87K$18K$18K$52K
Management feesLn 11a$38K$38K
Legal feesLn 11b$12K$12K
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$2K$2K
Office expensesLn 13$5K$5K
TravelLn 17$4K$4K
Payments to affiliatesLn 21$9K$9K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$298K$298K
All other expensesLn 24e$198K$193K$4K
Total functional expensesLn 25$829K$703K$32K$95K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $908K$914K−$5K$1.4M 990 PDF
FY2023 $1.2M$940K$261K$1.4M 990 PDF
FY2022 Viewing $1.0M$829K$190K$1.1M 990 PDF
FY2021 $724K$1.1M−$404K$1.1M 990 PDF
FY2020 $339K$219K$120K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $1,019,115 across 8 lines filed
Lines not itemized here account for $11,565 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$891,045
VIII-1g Noncash contributions (included above)$50,944
VIII-1h Total contributions, gifts and grants$891,045
VIII-3 Investment incomeExcluded from tax $22,475$22,475
VIII-7 Net gain or loss on sales of assetsExcluded from tax $18,879$18,879
VIII-8 Net income from fundraising eventsExcluded from tax $151$151
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $75,000$75,000
VIII-12 Total revenueRelated to mission $86,565 · Unrelated business $0 · Excluded from tax $41,505$1,019,115
Part IX · Statement of functional expenses $829,292 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $153,403$153,403
IX-5 Pay of current officers, directors and key staffPrograms $17,760 · Management $17,700 · Fundraising $52,000$87,460
IX-11a Management feesFundraising $38,321$38,321
IX-11b Legal feesPrograms $12,162$12,162
IX-11c Accounting feesManagement $7,846$7,846
IX-11g Other fees for servicesManagement $1,528$1,528
IX-13 Office expensesManagement $4,673$4,673
IX-17 TravelPrograms $4,327$4,327
IX-21 Payments to affiliatesPrograms $9,270$9,270
IX-23 InsurancePrograms $15,087$15,087
IX-24 Other expenses (24a–d)Programs $297,572$297,572
IX-24e All other expensesPrograms $193,461 · Fundraising $4,182$197,643
IX-25 Total functional expensesPrograms $703,042 · Management $31,747 · Fundraising $94,503$829,292
Part X · Balance sheet $1,098,594 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $25,302$18,605
X-2 Savings and temporary cash investmentsStart of year $154,440$46,966
X-4 Accounts receivableStart of year $17,118$42,774
X-8 Inventories for sale or useStart of year $13,000$8,000
X-11 Publicly traded securitiesStart of year $1,303,444$978,229
X-15 Other assets$4,020
X-16 Total assetsStart of year $1,513,304$1,098,594
X-17 Accounts payable and accrued expensesStart of year $35,345$2,360
X-25 Other liabilitiesStart of year $400,000$0
X-26 Total liabilitiesStart of year $435,345$2,360
X-27 Net assets without donor restrictionsStart of year $1,077,959$1,096,234
X-32 Total net assets or fund balancesStart of year $1,077,959$1,096,234
X-33 Total liabilities and net assetsStart of year $1,513,304$1,098,594
Part XI · Reconciliation of net assets $1,096,234 net assets at year end
XI-1 Total revenue$1,019,115
XI-2 Total expenses$829,292
XI-3 Revenue less expenses$189,823
XI-4 Net assets at start of year$1,077,959
XI-5 Net unrealized gains (losses) on investments−$161,431
XI-7 Investment expenses−$10,117
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,096,234

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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