Integrity of the Game vs Economic Impact in Youth Sports: A Case Study of the Moore Youth Baseball Association

MYBA (Moore Youth Baseball Association) and USSSA (United States Specialty Sports Association) Events

1. Executive Summary

This report presents the findings from an in-depth research project on the financial operations of the Moore Youth Baseball Association (MYBA) and its connection to the United States Specialty Sports Association (USSSA) events held at Buck Thomas Park. Over the period of 2016-2023, research reveals discrepancies in financial reporting, lack of governance, and potential ethical violations in the operations of both organizations. This report provides a comprehensive analysis, cross-referencing publicly available data, internal communications, and city oversight records, aiming to bring transparency and legal accountability to youth sports organizations.

2. Introduction

Youth sports in Oklahoma play a pivotal role in community development, yet they have faced increasing scrutiny over financial transparency, accountability, and ethics. This research centers on the MYBA and USSSA, specifically focusing on events at Buck Thomas Park. The objective of this study is to examine the ethical and legal responsibilities of these organizations while assessing the financial impact on the local economy, governance issues, and the effectiveness of oversight mechanisms.

3. Overview of Research Findings

The key findings include: ● $1.3M Unaccounted for in Tournament Fees (2016-2023): Extensive financial discrepancies identified in tournament entry fees, which were not accurately reported by MYBA and USSSA. ● MYBA Governance Failures: The association’s leadership, including figures such as Matt Purser, Lyndsey Purser, and Kacee Coberly, has demonstrated significant gaps in governance and ethical oversight. ● City of Moore Oversight: Despite public records requests and several communications, the City of Moore has failed to address the financial irregularities linked to Buck Thomas Park and MYBA’s operations.

4. Detailed Data Analysis a. USSSA Financials (2016-2024)

Revenue Sources: Tournament entry fees, gate fees, officials’ pay, and vendor sales for both baseball and softball events. Integrity of the Game vs Economic Impact (Politics), The Oklahoma Business Plan 2 Doctoral Lecture Report Integrity of the Game vs Economic Impact in Youth Sports: A Case Study of the Moore Youth Baseball Association MYBA (Moore Youth Baseball Association) and USSSA (United States Specialty Sports Association) Events Date: September 9, 2024 ● Key Discrepancies: Over $1.3M in unreported fees. Discrepancies were found between USSSA financial reports and MYBA-reported figures. b. MYBA Financials (2016-2023): ● ProPublica Tax Filings: Analysis of the MYBA Form 990 filings reveals inconsistencies in reporting revenue from tournaments and operations at Buck Thomas Park. ● Personnel & Accountability: Leadership roles (e.g., Matt Purser, Lyndsey Purser, Kacee Coberly) failed to ensure financial transparency, leading to governance issues. c. Communications with the City of Moore: ● FOIA Requests: Records requests have been largely ignored or incomplete, with missing financial audits and lease agreements between MYBA and the City. ● City Accountability: The City of Moore’s Parks & Recreation department has demonstrated a lack of due diligence in overseeing MYBA’s activities.

5. Cross-Referenced Data & Review Cycle

This section details how various data points were cross-referenced, including financial records, board member responsibilities, and city communications. The review cycle methodology involved: ● Phase 1: Initial financial audit and comparison of MYBA and USSSA revenue. ● Phase 2: Cross-referencing public records with MYBA’s reported financials. ● Phase 3: Identifying gaps and inconsistencies in reporting, alongside the ongoing communications with city officials.

6. Ethics and Governance Violations

The research highlights key ethical violations within MYBA, including: ● Conflict of Interest: Board member relationships (e.g., Lyndsey and Matt Purser) contravened MYBA’s bylaws. ● Lack of Financial Integrity: Repeated failures to provide accurate financial reports to city officials. ● Absence of Oversight: MYBA has operated with little to no oversight, leading to possible misappropriation of funds.

7. Legal and Compliance Considerations

Integrity of the Game vs Economic Impact (Politics), The Oklahoma Business Plan 3 Doctoral Lecture Report Integrity of the Game vs Economic Impact in Youth Sports: A Case Study of the Moore Youth Baseball Association MYBA (Moore Youth Baseball Association) and USSSA (United States Specialty Sports Association) Events Date: September 9, 2024 Given the financial discrepancies and governance failures, the following legal considerations are discussed: ● Potential Violations: MYBA may be in violation of both federal tax laws (due to inaccurate 990 filings) and Oklahoma state laws regarding financial transparency for non-profits. ● Attorney General’s Office: A request for further investigation by the Oklahoma Attorney General is recommended, focusing on the ethical and legal failings of MYBA and USSSA.

8. Recommendations for Immediate Action

Enhanced FOIA Request: Update the records request to include comprehensive financial audits, including missing data from 2016-2024. ● Independent Audit: Conduct an external financial audit of MYBA’s operations. ● Stakeholder Engagement: Notify all stakeholders, including sponsors, city officials, and parents, of the current state of affairs.

9. Long-Term Solutions

To restore trust and ensure the integrity of youth sports in Moore, OK, the following solutions are proposed: ● Oversight Board: Create a permanent financial oversight board, including city officials and community representatives. ● Ethics Committee: Establish a third-party ethics review board to ensure compliance with MYBA bylaws and financial standards. ● Transparent Reporting: Implement quarterly financial reporting to the City of Moore and make all reports public.

10. Conclusion

This report brings to light serious governance failures and financial discrepancies within MYBA and USSSA events in Moore, OK. Immediate corrective actions, as well as long-term solutions, are required to restore public trust and ensure the financial integrity of youth sports operations.

11. Appendices

a. Tables: ● Table 1: MYBA Financial Discrepancies (2016-2023) vs. City Reported Data ● Table 2: USSSA Event Fees vs. Reported Tournament Income ● Table 3: MYBA Board Members (2016-2024) and Their Roles b. Charts: ● Chart 1: Missing/Unreported Tournament Fees vs. Documented City Reports (2016-2023) ● Chart 2: Leadership Timeline of Accountability Updated Records Request (FOIA): Revised Date: September 9, 2024 Addressed to: City of Moore, Oklahoma Requested Information: 1. Financial Audits (2016-2024): All financial audits (internal, external, forensic) conducted on MYBA’s operations at Buck Thomas Park. 2. Lease Agreements: All contracts and financial agreements between MYBA, USSSA, and the City of Moore regarding Buck Thomas Park. 3. Financial Statements: Complete financial statements for MYBA from 2016-2024, including revenue from tournament fees, gate fees, and vendor sales. 4. Meeting Minutes: All meeting minutes from the Moore Parks & Recreation Board, particularly those where MYBA’s operations were discussed. 5. Vendor Agreements: Complete documentation of vendor agreements (2016-2024) related to USSSA events held at Buck Thomas Park. Integrity of the Game vs Economic Impact (Politics), The Oklahoma Business Plan

Integrity of the Game vs Economic Impact (Politics), The Oklahoma Business Plan