Civic Intelligence

Highland Sports Association Inc

EIN 04-2654315 • 501(c)3 • Lowell, MA

Profile

Highland Sports Association only operates to support organized youth sports within the City of Lowell, MA. Our baseball and softball programs serve more than 200 children during the spring, summer, and early fall months. Our basketball program serves over 175 children during the winter months.

47 Newbury StreetLowell, MA 01851

hsabaseball.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

1st percentile

-12400%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

7th percentile

-90%

Faster revenue growth than 7% of similar nonprofits.

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

Assets

Down

$0

Down $6,820 (-100%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$0

Down $6,820 (-100%) from 2023

Revenue

Down

$55

Down $498 (-90%) from 2023

Expenses

Down

$6,875

Down $21,853 (-76%) from 2023

Net Income

Up

-$6,820

Up $21,355 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2014: $4,304Liabilities 2014: $02014Assets 2015: $2,485Liabilities 2015: $02015Assets 2016: $6,428Liabilities 2016: $02016Assets 2017: $3,926Liabilities 2017: $02017Assets 2018: $3,767Liabilities 2018: $02018Assets 2019: $25,031Liabilities 2019: $02019Assets 2020: $10,726Liabilities 2020: $02020Assets 2021: $22,356Liabilities 2021: $0Net Assets 2021: $22,3562021Assets 2022: $34,995Liabilities 2022: $0Net Assets 2022: $34,9952022Assets 2023: $6,820Liabilities 2023: $0Net Assets 2023: $6,8202023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$100K$50K$0-$50KRevenue 2014: $57,934Expenses 2014: $55,929Net Income 2014: $2,0052014Revenue 2015: $54,509Expenses 2015: $56,328Net Income 2015: -$1,8192015Revenue 2016: $63,164Expenses 2016: $55,357Net Income 2016: $7,8072016Revenue 2017: $75,137Expenses 2017: $80,127Net Income 2017: -$4,9902017Revenue 2018: $61,573Expenses 2018: $59,067Net Income 2018: $2,5062018Revenue 2019: $75,826Expenses 2019: $51,694Net Income 2019: $24,1322019Revenue 2020: $28,162Expenses 2020: $41,831Net Income 2020: -$13,6692020Revenue 2021: $56,362Expenses 2021: $44,090Net Income 2021: $12,2722021Revenue 2022: $54,494Expenses 2022: $41,855Net Income 2022: $12,6392022Revenue 2023: $553Expenses 2023: $28,728Net Income 2023: -$28,1752023Revenue 2024: $55Expenses 2024: $6,875Net Income 2024: -$6,8202024

Highlighted filing

2024

Revenue$55
Expenses$6,875
Net Income-$6,820

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Apr 6, 2025
Return Version
2023v6.0
Gross Receipts
$55
Mission and Program Overview

Mission

Highland Sports Association only operates to support organized youth sports within the City of Lowell, MA. Our baseball and softball programs serve more than 200 children during the spring, summer, and early fall months. Our basketball program serves over 175 children during the winter months.

Highland Sports Association operated to support organized youth sports within the City of Lowell, MA.

Program Services

DescriptionGrantsExpenses
Highland Sports Association historically introduced recreational basketball, baseball, and softball to over 100 children under the age of six. This exposure was usually the first time these children played any organized sport, so the focus our efforts were to teach the basics in a safe and fun environment. For the older children in our league, we continued to enhance our teachings about the fundamentals and mechanics, while also instilling the values of sportsmanship, fair play, and mutual respect. Highland Sports Association has officially ceased operating, and disbanded as of December 4th, 2023.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan RourkePresidentPT$0--
Patrick CoitVice PresidentPT$0--
Brendan FlynnTreasurerPT$0--
David McNeilSecretaryPT$0--
Bo SaysongkhamCommunications OfficerPT$0--
Filing and Contact Details

Filer

Filer Name
Highland Sports Association Inc
EIN
04-2654315
Phone
6035313189
Address
47 Newbury Street, Lowell, MA 01851

Signing Officer

Name
Brendan Flynn
Title
Treasurer
Phone
6035313189
Signed
2025-04-06
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

Description;Amount^Trophies for 2023 Baseball Season;1466|Supplies for Winter Basketball Season;655|Administrative Supplies;266^Total;2387^

Form 990-EZ, Part V, Line 33

In December of 2023, Highland Sports officially merged its' operations with Lowell Youth Baseball and Softball League. This return will be the last filing for Highland Sports Association.

Form 990-EZ, Part V, Line 34

As mentioned prior, Highland Sports Association merged into Lowell Youth Baseball and Softball. The board of directors officially disbanded December 4, 2023.

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

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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Highland Sports Association historically introduced recreational basketball, baseball, and softball to over 100 children under the age of six. This exposure was usually the first time these children played any organized sport, so the focus our efforts were to teach the basics in a safe and fun environment. For the older children in our league, we continued to enhance our teachings about the fundamentals and mechanics, while also instilling the values of sportsmanship, fair play, and mutual respect. Highland Sports Association has officially ceased operating, and disbanded as of December 4th, 2023.
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0No formal assets were distributed as part of this merger, however, the entirety of the basketball equipment and supplies, (balls, portable scoreboards, and other miscellaneous materials and supplies), were provided to Lowell Youth Baseball and Softball League as part of this merger.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Lowell Youth Baseball and Softball League
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-12-04
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0The President of Highland Sports Association, Ryan Rourke, was elected to be the President of Lowell Youth Baseball and Softball League.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1Highland Sports Association did not have any assets at the time of the dissolution
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule N, Part I, Line 2
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule N, Part I, Line 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Trophies for 2023 Baseball Season;1466|Supplies for Winter Basketball Season;655|Administrative Supplies;266^Total;2387^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In December of 2023, Highland Sports officially merged its' operations with Lowell Youth Baseball and Softball League. This return will be the last filing for Highland Sports Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2As mentioned prior, Highland Sports Association merged into Lowell Youth Baseball and Softball. The board of directors officially disbanded December 4, 2023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part V, Line 33
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part V, Line 34
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Brendan Flynn
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06035313189
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND SPORTS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0042654315
ReturnHeader/Filer/PhoneNum06035313189
ReturnHeader/Filer/USAddress/AddressLine1Txt047 Newbury Street
ReturnHeader/Filer/USAddress/CityNm0Lowell
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001851
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-04-11T13:41:40-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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Peer Organizations

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