Pacer Baseball Inc

Pacer Baseball Inc. faces significant liabilities despite recent positive net income, showing inconsistent financial health.

EIN: 202314116 · Lake Oswego, OR · NTEE: N63 · Updated: 2026-03-28

$232KRevenue
$18KAssets
60/100Mission Score (Good)
N63
Pacer Baseball Inc Financial Summary
MetricValue
Total Revenue$232K
Total Expenses$112K
Program Spending80%
Net Assets$-359,139
Transparency Score60/100

Is Pacer Baseball Inc Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
3 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Pacer Baseball Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Pacer Baseball Inc

Pacer Baseball Inc (EIN: 202314116) is a nonprofit organization based in Lake Oswego, OR, classified under NTEE code N63. The organization reported total revenue of $232K and total assets of $18K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Pacer Baseball Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

21Years Operating
SmallSize Classification
12Years of Filings
MixedRevenue Trajectory

Pacer Baseball Inc is a small nonprofit that has been operating for 21 years, with 12 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.4%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$168K
Total Expenses$112K
Surplus / Deficit+$56K
Total Assets$41K
Total Liabilities$400K
Net Assets$-359,139
Operating Margin33.2%
Debt-to-Asset Ratio978.9%
Months of Reserves4.4 months

Financial Health Grade: A

In 2023, Pacer Baseball Inc reported a surplus of $56K with revenue exceeding expenses, holds 4.4 months of operating reserves (adequate), has a debt-to-asset ratio of 978.9% (high leverage).

Financial Trends

Over 12 years of filings (2011–2023), Pacer Baseball Inc's revenue has grown at a compound annual growth rate (CAGR) of 7.4%.

YearRevenue ChangeExpense ChangeAsset Change
2023-22.0%-82.8%+667.2%
2022+96.0%+606.9%-76.1%
2021+71.3%-2.8%+356.2%
2020-51.0%-43.8%-81.0%
2018-7.9%-10.2%-59.8%

IRS Tax-Exempt Classification

IRS Classification Codes1200
IRS Ruling Date2005

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Pacer Baseball Inc. exhibits inconsistent financial performance and significant liabilities in recent years. While the organization reported a positive net income in its latest filing (202308) with revenues of $167,515 exceeding expenses of $111,980, this follows a substantial deficit in 202212 where expenses ($651,856) far outstripped revenues ($214,864). The organization also reported very high liabilities of $400,000 in 202308 and $420,000 in 202212, which is concerning given its relatively low asset base of $40,861 and $5,326 in those respective periods. This indicates a potential reliance on debt or significant outstanding obligations. The organization's program spending efficiency is difficult to fully assess without a detailed breakdown of expenses, but the overall financial instability, particularly the large liabilities, raises questions about long-term sustainability. The consistent reporting of 0% officer compensation across all filings suggests a volunteer-led or minimally compensated leadership structure, which can be a positive for donor confidence regarding administrative costs. However, the lack of detailed expense categories in the provided data limits a precise evaluation of spending efficiency. Transparency regarding executive compensation is excellent, with no reported officer compensation. However, the significant and fluctuating liabilities, especially in relation to assets, warrant further scrutiny to understand their nature and the organization's plan for managing them. The overall financial picture suggests a need for improved financial stability and clearer reporting on the nature of its substantial liabilities.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Pacer Baseball Inc with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 15%
  • programs: 80%
  • fundraising: 5%

According to IRS 990 filings, Pacer Baseball Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$168KTotal Revenue
$112KTotal Expenses
$41KTotal Assets
$400KTotal Liabilities
$-359,139Net Assets
  • The organization reported a surplus of $56K, with revenue exceeding expenses.
  • Debt-to-asset ratio: 978.9%.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all filings, indicating a volunteer-led organization or one with no paid officers, which is highly favorable for minimizing administrative overhead.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Pacer Baseball Inc's IRS 990 filings:

  • High liabilities relative to assets ($400,000 liabilities vs. $40,861 assets in 202308).
  • Significant financial deficit in 202212 (Expenses $651,856 vs. Revenue $214,864).
  • Inconsistent financial performance with large fluctuations in revenue and expenses.

Strengths

The following positive indicators were identified for Pacer Baseball Inc:

  • No reported officer compensation, indicating efficient use of funds for leadership.
  • Positive net income in the latest filing (202308), showing a recent operational surplus.
  • Long filing history (12 filings) suggests sustained operation over time.

Frequently Asked Questions about Pacer Baseball Inc

Is Pacer Baseball Inc a legitimate charity?

Pacer Baseball Inc (EIN: 202314116) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 60/100. It has 12 years of IRS 990 filings on record. Total revenue: $232K. 3 red flags identified. 3 strengths noted. Financial health grade: A.

How does Pacer Baseball Inc spend its money?

Pacer Baseball Inc directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Pacer Baseball Inc tax-deductible?

Pacer Baseball Inc is registered as a tax-exempt nonprofit (EIN: 202314116). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Pacer Baseball Inc's spending goes to programs?

Pacer Baseball Inc directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Pacer Baseball Inc compare to similar nonprofits?

With a transparency score of 60/100 (Good), Pacer Baseball Inc is above average for NTEE category N63 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Pacer Baseball Inc located?

Pacer Baseball Inc is headquartered in Lake Oswego, Oregon and files with the IRS under EIN 202314116. It is classified under NTEE code N63.

How many years of IRS 990 filings does Pacer Baseball Inc have?

Pacer Baseball Inc has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $232K in total revenue.

What is the nature of the $400,000 in liabilities reported in 202308 and $420,000 in 202212?

The provided data does not specify the nature of these significant liabilities. Understanding if they are program-related, operational debt, or other obligations is crucial for assessing financial risk.

How does Pacer Baseball Inc. plan to address its substantial liabilities relative to its assets?

With assets of $40,861 in 202308 and liabilities of $400,000, the organization has a negative net asset position. A clear strategy for managing and reducing these liabilities is essential for long-term viability.

What caused the large expense increase to $651,856 in 202212, significantly exceeding revenue?

The 202212 filing shows an unusual spike in expenses. Identifying the specific activities or events that led to this substantial outlay is important for understanding financial management.

Filing History

IRS 990 filing history for Pacer Baseball Inc showing financial trends over 12 years of public records:

Over 12 years of IRS 990 filings (2011–2023), Pacer Baseball Inc's revenue has grown by 134.6%, moving from $71K to $168K. Total assets increased by 255.6% over the same period, from $11K to $41K. Total functional expenses rose by 28%, from $87K to $112K. In its most recent filing year (2023), Pacer Baseball Inc reported a surplus of $56K, with revenue exceeding expenses. The organization holds $400K in liabilities against $41K in assets (debt-to-asset ratio: 978.9%), resulting in net assets of $-359,139.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $168K $112K $41K $400K
2022 $215K $652K $5K $420K View 990
2021 $110K $92K $22K $0 View 990
2020 $64K $95K $5K $0 View 990
2018 $131K $169K $26K $0 View 990
2017 $142K $188K $64K $0 View 990
2016 $115K $125K $110K $0 View 990
2015 $82K $69K $120K $0 View 990
2014 $119K $67K $52K $0 View 990
2013 $144K $95K $55K $0 View 990
2012 $80K $86K $6K $0 View 990
2011 $71K $87K $11K $0 View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $168K, expenses of $112K, and assets of $41K (revenue -22.0% year-over-year).
  • 2022: Revenue of $215K, expenses of $652K, and assets of $5K (revenue +96.0% year-over-year).
  • 2021: Revenue of $110K, expenses of $92K, and assets of $22K (revenue +71.3% year-over-year).
  • 2020: Revenue of $64K, expenses of $95K, and assets of $5K (revenue -51.0% year-over-year).
  • 2018: Revenue of $131K, expenses of $169K, and assets of $26K (revenue -7.9% year-over-year).
  • 2017: Revenue of $142K, expenses of $188K, and assets of $64K (revenue +22.8% year-over-year).
  • 2016: Revenue of $115K, expenses of $125K, and assets of $110K (revenue +40.2% year-over-year).
  • 2015: Revenue of $82K, expenses of $69K, and assets of $120K (revenue -30.5% year-over-year).
  • 2014: Revenue of $119K, expenses of $67K, and assets of $52K (revenue -17.5% year-over-year).
  • 2013: Revenue of $144K, expenses of $95K, and assets of $55K (revenue +78.8% year-over-year).
  • 2012: Revenue of $80K, expenses of $86K, and assets of $6K (revenue +12.5% year-over-year).
  • 2011: Revenue of $71K, expenses of $87K, and assets of $11K.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Pacer Baseball Inc:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Pacer Baseball Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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