Ne Baseball INC FY2022 filing

Tax-deductible

Portsmouth, RI501(c)(3)Recreation & SportsEIN 46-3383823Revenue $295K in FY2022

On file with the IRSmakobaseball.comPo Box 631, 02871-0631 · Portsmouth, RITax-exempt since Jun 2014Publicly supported charity — 170(b)(1)(A)(vi)

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To form and administer youth Baseball teams, with a focus on skill and character development through a challenging schedule of instruction and game play locally and regionally.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$74K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
2 of 4
filings with a surplus
Average surplus $7K a year · 2% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$23K
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
1
of 6 voting members
Worth a look: 1 of 6 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$295K
-24% vs prior year
Spent
$276K
To programs
93%
Net assets
$22K
By yearFY2021–FY2024
Revenue
$295K
FY2022▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2021$391K
FY2022$295K
FY2023$353K
FY2024$301K
Expenses
$276K
FY2022▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2021$409K
FY2022$276K
FY2023$324K
FY2024$305K
Net assets
$22K
FY2022▲ +572%
Tap a bar for its year
Net assets by fiscal year
FY2021$3K
FY2022$22K
FY2023$51K
FY2024$48K

From the FY2022 Form 990 (year ending August 2022) · 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 Jun 2014.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $258K Management & general 7% · $19K

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

6 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Vice President
$42,575Pt VII · Sec A
$10,000Pt VII · Sec A
$8,578Pt VII · Sec A
President
$8,408Pt VII · Sec A
Director
$4,000Pt VII · Sec A
$0Pt VII · Sec A

Ryan M Westmoreland’s $70K as Vice President is at the 78th percentile of top reported officer pay among 1017 $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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Ryan M Westmoreland$70,000$42,575$42,575$42,730
Ronald Westmoreland—$10,000$10,000$53,725
James Degidio$15,000$8,408$8,408$26,695
Robert Downey$10,900$8,577$8,578—
Nick Colicci$5,000$4,000$4,000—

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 Ne Baseball 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Develops youth baseball skills and character through instruction and games.

Provided by the organization

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1 program · $258K · in their own filed words · FY2021
01

Approximately 78 youth participated in the program in 2020-2021.

$258Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $125K · 2020–2023
Unitemized GrantFY2023$23,980
Unitemized GrantFY2022$41,964
Unitemized GrantFY2021$34,450
Unitemized GrantFY2020$24,770

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$295K
Ln 12
Fees for servicesLn 2g$296K
Gifts and grantsLn 1h$1K
Money outPt IX
$276K
Ln 25
Programscol B$258K
Managementcol C$19K
Owns and owesPt X
$22K
net assets · Ln 32
Cash and savingsLn 1–2$14K
Total assetsLn 16$45K
LiabilitiesLn 26$23K
PeoplePt VI, VII
6
listed · VII A
PaidVII A5
Voting boardVI 1a6
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$296K
Gains on assetsLn 7$0
Total revenueLn 12$295K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$0
Cash and savings togetherLn 1–2$14K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$4K
Total assetsLn 16$45K
LiabilitiesLn 26$23K
Net assetsLn 32$22K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$14K$14K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$16K$13K
Total assetsLn 16$38K$45K
LiabilitiesLn 26$35K$23K
Net assetsLn 32$3K$22K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$34K$34K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$74K$74K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$90$90
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$632$632
Office expensesLn 13$11K$5K$5K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$11K$5K$5K
TravelLn 17$4K$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$525$525
Other expenses (24a–d)Ln 24$114K$114K
All other expensesLn 24e$22K$16K$6K
Total functional expensesLn 25$276K$258K$19K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $301K$305K−$4K$48K 990 PDF
FY2023 $353K$324K$29K$51K 990 PDF
FY2022 Viewing $295K$276K$19K$22K 990 PDF
FY2021 $391K$409K−$18K$3K 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 (6 parts)
Part I · Summary $295,235 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,416$1,050
I-9 Program service revenuePrior year $375,587$295,801
I-10 Investment income$0
I-11 Other revenuePrior year $13,702−$1,616
I-12 Total revenuePrior year $390,705$295,235
I-13 Grants and similar amounts paidPrior year $25,580$34,450
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $123,150$73,561
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $260,251$168,442
I-18 Total expensesPrior year $408,981$276,453
I-19 Revenue less expensesPrior year −$18,276$18,782
Part VI · Governance 1 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $295,235 across 9 lines filed
Lines not itemized here account for −$1,616 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,050
VIII-1h Total contributions, gifts and grants$1,050
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $295,801$295,801
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $294,185$295,235
Part IX · Statement of functional expenses $276,453 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $34,450$34,450
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $73,561$73,561
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $90$90
IX-11c Accounting feesManagement $1,250$1,250
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $632$632
IX-13 Office expensesPrograms $5,290 · Management $5,291$10,581
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,400 · Management $5,400$10,800
IX-17 TravelPrograms $4,443$4,443
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $3,604$3,604
IX-23 InsurancePrograms $525$525
IX-24 Other expenses (24a–d)Programs $114,373$114,373
IX-24e All other expensesPrograms $15,644 · Management $6,500$22,144
IX-25 Total functional expensesPrograms $257,922 · Management $18,531 · Fundraising $0$276,453
Part X · Balance sheet $44,967 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $14,036$14,487
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $7,555$12,540
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$1,107
X-10c Land, buildings and equipment, netStart of year $16,216$12,612
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$4,221
X-16 Total assetsStart of year $37,807$44,967
X-25 Other liabilitiesStart of year $22,500$22,900
X-26 Total liabilitiesStart of year $34,522$22,900
X-32 Total net assets or fund balancesStart of year $3,285$22,067
X-33 Total liabilities and net assetsStart of year $37,807$44,967
Part XI · Reconciliation of net assets $22,067 net assets at year end
XI-1 Total revenue$295,235
XI-2 Total expenses$276,453
XI-3 Revenue less expenses$18,782
XI-4 Net assets at start of year$3,285
XI-10 Net assets at end of year$22,067

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

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