Needham Baseball and Softball INC

Tax-deductible

Needham, MA501(c)(3)Since 2014Recreation & SportsEIN 46-3060188

The Organization's goal is to teach the game of baseball and softball to the youth of Needham through participation in the league programs.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 75 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$7K
to officers and key staff · 1% of spending
Top officer’s pay higher than 52% of similar orgs
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 17.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$313K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
32
of 32 voting members
Looks good: 32 of 32 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$658K
+243% vs prior year
Spent
$505K
To programs
87%
Net assets
$429K
By yearFY2023–FY2023
Revenue
$658K
FY2023▲ +243%
Revenue by fiscal year
FY2023$192K
FY2023$658K
Net assets
$429K
FY2023▲ +100%
Net assets by fiscal year
FY2023$215K
FY2023$429K

From the FY2023 Form 990 · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2024-02-15). Per the IRS revocation list. Latest filing on record: FY2023. IRS ruling in Aug 2024.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $442K Management & general 12% · $60K Fundraising 1% · $4K

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

Who runs it and what they're paid

33 people listed on the 990; $7K paid to officers and key staff.

Part VII, Section A · reportable compensation
$7,200Pt VII · Sec A
Secretary
$0Pt VII · Sec A
VP of Baseball Operations
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Equipment
$0Pt VII · Sec A
$0Pt VII · Sec A

Melissa Gerber Lassonde’s $7K as Director is at the 52nd percentile of top reported officer pay among 98 <$100K 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.

See Needham Baseball and Softball 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 15aNo

Programs and updates

Needham Baseball and Softball INC is a recreation and sports nonprofit based in Needham, MA, formed in 2014.

Provided by the organization

This section is blank until Needham Baseball and Softball INC claims this page.

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1 program service account for $442K of program spending, described in the organization's own filed words · FY2023.
01

The Organization operates seasonal baseball and softball leagues throughout the year, including Spring, Summer, and Fall programs, which offer recreational and developmental opportunities for youth participants across various age groups.

$442Kprogram 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 · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$658K
Ln 12
Fees for servicesLn 2g$647K
Gifts and grantsLn 1h$10K
Investment incomeLn 3$1K
Money outPt IX
$505K
Ln 25
Programscol B$442K
Managementcol C$60K
Fundraisingcol D$4K
Owns and owesPt X
$429K
net assets · Ln 32
Cash and savingsLn 1–2$742K
Total assetsLn 16$742K
LiabilitiesLn 26$313K
PeoplePt VI, VII
33
listed · VII A
PaidVII A1
Voting boardVI 1a32
IndependentVI 1b32
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Fees for servicesLn 2g$647K
Investment incomeLn 3$1K
Total revenueLn 12$658K
Assets in detailPt X, end of year
CashLn 1$742K
Cash and savings togetherLn 1–2$742K
Total assetsLn 16$742K
LiabilitiesLn 26$313K
Net assetsLn 32$429K
OperationsPt I, VI
EmployeesI 50
VolunteersI 675
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 FY23End FY23
Cash and savingsLn 1–2$514K$742K
Total assetsLn 16$514K$742K
LiabilitiesLn 26$237K$313K
Net assetsLn 32$276K$429K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$2K$2K
Pay of current officers, directors and key staffLn 5$7K$7K
Other fees for servicesLn 11g$109K$109K
Office expensesLn 13$11K$7K$3K$898
Information technologyLn 14$3K$3K$411$274
InsuranceLn 23$12K$8K$2K$934
Other expenses (24a–d)Ln 24$258K$205K$54K
All other expensesLn 24e$103K$101K$2K
Total functional expensesLn 25$505K$442K$60K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 $192K$215K 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $657,915 across 5 lines filed
VIII-1f All other contributions, gifts and grants$9,600
VIII-1h Total contributions, gifts and grants$9,600
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $647,246$647,246
VIII-3 Investment incomeExcluded from tax $1,069$1,069
VIII-12 Total revenueRelated to mission $647,246 · Unrelated business $0 · Excluded from tax $1,069$657,915
Part IX · Statement of functional expenses $505,466 across 8 lines filed
IX-2 Grants to domestic individualsPrograms $2,000$2,000
IX-5 Pay of current officers, directors and key staffPrograms $7,200$7,200
IX-11g Other fees for servicesPrograms $109,295$109,295
IX-13 Office expensesPrograms $6,959 · Management $3,367 · Fundraising $898$11,224
IX-14 Information technologyPrograms $2,741 · Management $411 · Fundraising $274$3,426
IX-23 InsurancePrograms $8,408 · Management $2,336 · Fundraising $934$11,678
IX-24 Other expenses (24a–d)Programs $204,568 · Management $53,554$258,122
IX-24e All other expensesPrograms $100,657 · Fundraising $1,864$102,521
IX-25 Total functional expensesPrograms $441,828 · Management $59,668 · Fundraising $3,970$505,466
Part X · Balance sheet $742,373 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $513,808$742,373
X-16 Total assetsStart of year $513,808$742,373
X-17 Accounts payable and accrued expensesStart of year $26,628$5,894
X-19 Deferred revenueStart of year $210,685$307,535
X-26 Total liabilitiesStart of year $237,313$313,429
X-27 Net assets without donor restrictionsStart of year $276,495$428,944
X-32 Total net assets or fund balancesStart of year $276,495$428,944
X-33 Total liabilities and net assetsStart of year $513,808$742,373
Part XI · Reconciliation of net assets $428,944 net assets at year end
XI-1 Total revenue$657,915
XI-2 Total expenses$505,466
XI-3 Revenue less expenses$152,449
XI-4 Net assets at start of year$276,495
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$428,944

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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