Civic Intelligence

Battle Ground Summer Recreation

EIN 03-0410061 • 501(c)3 • Battle Ground, IN

Profile

The organization provides quality t-ball, softball, and baseball programs for youth between the ages of 5 and 15 in northern tippecanoe county, including students from battle ground elementary school, burnett creek elementary school, and battle ground middle school.

PO Box 66Battle Ground, IN 47920

www.bgsummerrec.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

75th percentile

18%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$243,891

Up $37,872 (+18%) from 2023

Liabilities

Flat

$12,111

Flat from 2023

Net Assets

Up

$231,780

Up $37,872 (+20%) from 2023

Revenue

Up

$195,911

Up $21,311 (+12%) from 2023

Expenses

Up

$158,039

Up $32,603 (+26%) from 2023

Net Income

Down

$37,872

Down $11,292 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $18,473Net Assets 2010: $18,4732010Assets 2011: $19,625Net Assets 2011: $19,6252011Assets 2012: $22,041Net Assets 2012: $22,0412012Assets 2013: $24,611Liabilities 2013: $0Net Assets 2013: $24,6112013Assets 2014: $27,308Liabilities 2014: $0Net Assets 2014: $27,3082014Assets 2015: $13,361Liabilities 2015: $0Net Assets 2015: $13,3612015Assets 2016: $15,589Liabilities 2016: $0Net Assets 2016: $15,5892016Assets 2017: $7,520Liabilities 2017: $0Net Assets 2017: $7,5202017Assets 2018: $10,445Liabilities 2018: $74Net Assets 2018: $10,3712018Assets 2019: $56,488Liabilities 2019: $0Net Assets 2019: $56,4882019Assets 2020: $49,726Liabilities 2020: $0Net Assets 2020: $49,7262020Assets 2021: $83,688Liabilities 2021: $0Net Assets 2021: $83,6882021Assets 2022: $198,648Liabilities 2022: $53,904Net Assets 2022: $144,7442022Assets 2023: $206,019Liabilities 2023: $12,111Net Assets 2023: $193,9082023Assets 2024: $243,891Liabilities 2024: $12,111Net Assets 2024: $231,7802024

Highlighted filing

2024

Assets$243,891
Liabilities$12,111
Net Assets$231,780

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2010: $63,560Expenses 2010: $61,216Net Income 2010: $2,3442010Revenue 2011: $75,873Expenses 2011: $74,721Net Income 2011: $1,1522011Revenue 2012: $76,161Expenses 2012: $73,744Net Income 2012: $2,4172012Revenue 2013: $64,692Expenses 2013: $62,122Net Income 2013: $2,5702013Revenue 2014: $69,817Expenses 2014: $67,120Net Income 2014: $2,6972014Revenue 2015: $48,525Expenses 2015: $62,472Net Income 2015: -$13,9472015Revenue 2016: $82,256Expenses 2016: $80,030Net Income 2016: $2,2262016Revenue 2017: $82,738Expenses 2017: $90,808Net Income 2017: -$8,0702017Revenue 2018: $87,932Expenses 2018: $85,083Net Income 2018: $2,8492018Revenue 2019: $108,092Expenses 2019: $61,976Net Income 2019: $46,1162019Revenue 2020: $68,016Expenses 2020: $74,778Net Income 2020: -$6,7622020Revenue 2021: $123,360Expenses 2021: $89,397Net Income 2021: $33,9632021Revenue 2022: $149,302Expenses 2022: $88,247Net Income 2022: $61,0552022Revenue 2023: $174,600Expenses 2023: $125,436Net Income 2023: $49,1642023Revenue 2024: $195,911Expenses 2024: $158,039Net Income 2024: $37,8722024

Highlighted filing

2024

Revenue$195,911
Expenses$158,039
Net Income$37,872

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.12$2.32$1.96$1.58$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.06$0.12$1.94$1.75$1.25$0.49
2022Detailed filing. Detailed filing data is available for this year.$1.99$0.54$1.45$1.49$0.88$0.61
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$1.23$0.89$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.00$0.50$0.68$0.75$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$1.08$0.62$0.46
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$0.88$0.85$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.83$0.91$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.82$0.80$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.49$0.62$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.70$0.67$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.65$0.62$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.22$0.76$0.74$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.20$0.76$0.75$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.18$0.64$0.61$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$230,592
Mission and Program Overview

Mission

The organization provides quality t-ball, softball, and baseball programs for youth between the ages of 5 and 15 in northern tippecanoe county, including students from battle ground elementary school, burnett creek elementary school, and battle ground middle school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$87,923$137,403▲ $49,480
Land, Buildings, and Equipment, Net$116,056$104,448▼ $11,608
Accounts Receivable$2,040$2,040→ $0
Total Assets$206,019$243,891▲ $37,872
Liabilities
Unsecured Notes Loans Payable$12,111$12,111→ $0
Total Liabilities$12,111$12,111→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$193,908$231,780▲ $37,872
Total Net Assets Fund Balance$193,908$231,780▲ $37,872
Total Liabilities and Net Assets / Fund Balance$206,019$243,891▲ $37,872

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$104,448$35,486$139,934
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin KeenPresident
Anthony WettschurackDirector of Equip
Jim PriestDirector of Spons
Alan HoltmanMaintenance
Kevin RumseyMaintenance
Rob LittleMaintenance
Mark TouheySecretary/tr
Kevin KeenVP Baseball
Bethany WhitfordVP of Softba
Revenue and Support

Revenue Composition

Contributions and Grants
$42,219
Program Service Revenue
$144,311
Investment Income
$0
Other Revenue
$9,381
All Other Contributions
$42,219
Change in Net Assets
$37,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,039
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$30,574$13,212-$43,786
Occupancy$24,388--$24,388
Other Expenses$11,745--$11,745
Depreciation Depletion$11,608--$11,608
Insurance$2,324--$2,324
Travel$284--$284
Interest$13--$13
Total Functional Expenses$144,827$13,212$0$158,039
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The document is reviewed by each member.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Battle Ground Summer Recreation
EIN
03-0410061
Phone
7658072710
Address
PO BOX 66, BATTLE GROUND, IN 47920

Signing Officer

Name
Mark Touhey
Title
Secretary/treasurer
Phone
7658072710
Signed
2025-11-14

Organization Details

Principal Officer
Kevin Keen
Formed
1981
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Heman Lawson Hawks Llp
Address
2549 YEAGER ROAD SUITE 190, WEST LAFAYETTE, IN 47906
Preparer
Bret a Hawks CPA
Phone
7654635566
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization provides quality t-ball, softball, and baseball programs for youth between the ages of 5 and 15 in northern tippecanoe county, including students from battle ground elementary school, burnett creek elementary school, and battle ground middle school.

Form 990, Part IX, Line 24E

Miscellaneous 11,144 0 0 fundraiser expense 0 7,387 0 field preparation fees 6,436 0 0 equipment 6,314 0 0 trophies and awards 3,006 0 0 dues and subscriptions 0 2,685 0 rent 0 2,396 0 repairs & maint - equipme 1,313 0 0 sponsorship banners 1,020 0 0 registration expense 621 0 0 postage and delivery 0 584 0 equipment rental 462 0 0 website 258 0 0 bank service charges 0 160 0 total 30,574 13,212 0

Raw XML Appendix348 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN KEEN
IRS990/Form990PartVIISectionAGrp/PersonNm3ROB LITTLE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0MAINTENANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP BASEBALL
IRS990/Form990PartVIISectionAGrp/TitleTxt3MAINTENANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIR OF SPONS
IRS990/Form990PartVIISectionAGrp/TitleTxt5MAINTENANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIR OF EQUIP
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP OF SOFTBA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES QUALITY T-BALL, SOFTBALL, AND BASEBALL PROGRAMS FOR YOUTH BETWEEN THE AGES OF 5 AND 15 IN NORTHERN TIPPECANOE COUNTY, INCLUDING STUDENTS FROM BATTLE GROUND ELEMENTARY SCHOOL, BURNETT CREEK ELEMENTARY SCHOOL, AND BATTLE GROUND MIDDLE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DOCUMENT IS REVIEWED BY EACH MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MISCELLANEOUS 11,144 0 0 FUNDRAISER EXPENSE 0 7,387 0 FIELD PREPARATION FEES 6,436 0 0 EQUIPMENT 6,314 0 0 TROPHIES AND AWARDS 3,006 0 0 DUES AND SUBSCRIPTIONS 0 2,685 0 RENT 0 2,396 0 REPAIRS & MAINT - EQUIPME 1,313 0 0 SPONSORSHIP BANNERS 1,020 0 0 REGISTRATION EXPENSE 621 0 0 POSTAGE AND DELIVERY 0 584 0 EQUIPMENT RENTAL 462 0 0 WEBSITE 258 0 0 BANK SERVICE CHARGES 0 160 0 TOTAL 30,574 13,212 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK TOUHEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07658072710
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BATTLE GROUND SUMMER RECREATION
ReturnHeader/Filer/BusinessNameControlTxt0BATT
ReturnHeader/Filer/EIN0030410061
ReturnHeader/Filer/PhoneNum07658072710
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351756461
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEMAN LAWSON HAWKS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02549 YEAGER ROAD SUITE 190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST LAFAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047906
ReturnHeader/PreparerPersonGrp/PhoneNum07654635566
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRET A HAWKS CPA
ReturnHeader/ReturnTs02025-11-17T08:50:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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