Northern Kentucky Baseball Association Inc

Analysis

Northern Kentucky Baseball Association Inc is a registered charity in United States, based in Walton, KY. It received its IRS tax-exemption ruling in March 2014, 12 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Northern Kentucky Baseball Association Inc reported income of $356k and spending of $411k, spending 116% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $479k to $356k (-26%), an average of -7.2% a year. The sharpest change came in the year to December 2021, when income rose by 153%. Over the whole period it spent 109% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Northern Kentucky Baseball Association Inc sits at the 80th percentile: it is larger than about 80% of them. Against every charity in United States with reported income it ranks in the 65th percentile, and in the 65th percentile within KY. Charities of a similar size with the same main cause include Project Prep Olympic Development Program Inc ($356k), Waseca County Agricultural Society ($356k) and Camp Attaway Inc ($355k).

On its Form 990 for the period ending December 2023, revenue came from program service revenue 98% of the total. Other salaries and wages came to $89k. At year end it held assets of $12k against liabilities of $147k, net assets of -$135k. It reported 15 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.