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In Northern Indiana

BBB Charity Review


DOES NOT MEET ONE OR MORE STANDARDS.
This charity does not meet one or more of the 20 Standards for Charity Accountability.
BBB issues Charity Reports on all organizations, whether or not they are BBB accredited. If an organization is a BBB Accredited Charity, it is stated in this report.

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Name: The World Baseball Academy, Inc.
Phone: (260) 436-1507
Fax: (260) 436-1507
Address: 1701 Freeman Street
Fort Wayne, IN 46802
Website: www.worldbaseballacademy.com
Report Issued Date: November 5, 2012
Report Expiration Date: December 1, 2014
Principal: Mr. Caleb Kimmel, Executive Director
Customer Contact: Mr. Caleb Kimmel, Executive Director - (260) 436-1507 or
Email Address:
File Open Date: October 2007
Type of Business: Charity - Local

BBB Comments

The World baseball Academy just recently consolidated with Creative Sports, Inc. These non profit organization's were unanimously approved by both boards to consolidate as August 12, 2012. The World Baseball Academy is the name of the existing organization and the Executive Director is Caleb Kimmel.


Stated Purpose

The mission of the World Baseball Academy is to provide quality baseball instruction enhanced with character-building values that teach respect for the game, one's self and others and build mentoring relationships between parents, coaches and players. International connections empower the WBA to fulfill this mission locally and around the world


Evaluation Conclusions

This organization has been evaluated according to the 20 BBB Standards for Charity Accountability. Donors must decide for themselves the relative importance of the Standards in question.

The World Baseball Academy, Inc. does not meet the following 8 Standards for Charity Accountability.

06:Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

This standard is not met because the organization does not have a board policy stating that the organization's performance and effectiveness will be assess at least once every two years.

07:Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

This standard is not met because the organization has not completed a performance assessment, and does not have one planned to take place in the next two years.

08:Spend at least 65% of its total expenses on program activities.

The organization does not meet this standard because according to its IRS Form 990 for fiscal year ended December 31, 2011, the organization spent $149,728 or 57.1% of its total expenses ($262,166) on program service activities.

11:Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles.

This Standard is not met due to the following:
The organization does not have financial statements that were reviewed by a certified public accountant (CPA). A review is an accounting service providing some assurance to interested parties as to the reliability of financial data without the CPA conducting an examination in accordance with Generally Accepted Auditing Standards (GAAS).

12:Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities.

The organization's financial statements did not include a detailed functional breakdown of expenses by natural classification (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities.

13:Accurately report the charity's expenses, including any joint cost allocations, in its financial statements.

This Standard is not met due to the following:
The organization's financials reported zero fund raising expense.

16:Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

This Standard is not met due to the following:
The organization did not provide an annual report.

18:Address privacy concerns of donors by: (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

This Standard is not met due to the following:
The charity does not meet provision (b) of this standard because the organization's website does not provide access to a privacy policy that includes the recommended privacy information.

BBB was not able to verify the following 3 Standards for Charity Accountability.

01:A board of directors that provides adequate oversight of the charity's operations and its staff.

This Standard is unable to verify due to the following question:
Do you have a Budget?
Does the budget is approved by the board?

09:Spend no more than 35% of related contributions on fund raising.

BBB unable to determine if this standard is met because the organization's financials report zero fund raising expenses.

14:Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

This Standard is unable to verify due to the following question:
Have a board-approved annual budget for its current fiscal year.

The World Baseball Academy, Inc. meets the remaining 9 Standards for Charity Accountability.


Programs

The World Baseball Academy hosts quality baseball development programs throughout the year that include:
* Personal Instruction
* Fall Leagues
* October - December Group Training Programs
* The Eric Wedge Baseball Camps
* January - March Group Training Programs
* The Hoosier Classic Summer Baseball Tournaments
* The Fort Wayne RBI Program
* International Outreach Baseball Trips

Total Program Expenses:$149,728

Governance

Chief Executive Officer:Caleb Kimmel, Executive Director
Chair of the Board:Lee DeTurk
Chair's Profession / Business Affiliation:Former Athletic Director
Board Size:7
Paid Staff Size:3 full time and 4 part time

Fund Raising

Method(s) Used:Fund raising methods include: Invitations to Fund Raising Events, Radio, and Grant Proposals.

Related contributions include: Contributions & Grants, and Other Revenue.


Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


Financial

According to The World Baseball Academy, Inc.'s IRS Form 990 for the year ended December 31, 2011:

Income
 Contributions & Grants$39,051
 Program Service Revenue$238,325
 Investment Income$85
 Other Revenue$12,752
 Total Income:$290,213
 
Expenses  % of total
Expenses
% of total
Income
 Programs:$149,728 57.11%51.59%
 Fund Raising:$0 0.00%0.00%
 Administrative:$112,438 42.89%38.74%
 Total Expenses:$262,166
 
Excess of Income over Expenses$28,047
Beginning Net Assets$49,696
Ending Net Assets:$56,737
Total Assets$56,737

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Report as of April 18, 2014 02:45
Copyright© 2014 Better Business Bureau


An organization may change its practices at any time without notice. Donors must decide for themselves the significance of any variation from BBB Standards, taking into account the relative importance of the practice in question in the context of the organization's total performance.

This report reflects the results of an evaluation of informational materials provided voluntarily by the organization. The report is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgement.

This report is not to be used for fund raising or promotional purposes.


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