Civic Intelligence

First Swing Foundation

EIN 06-1652947 • 501(c)3 • Medina, WA

Profile

Promote youth baseball giving disadvantaged youths an outlet

PO Box 529Medina, WA 98039

firstswingbaseball.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.38x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.93x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

64th percentile

10%

Higher net margin than 64% 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

62nd percentile

4.7%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

85th percentile

53%

Faster revenue growth than 85% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$373,878

Up $16,795 (+4.7%) from 2023

Liabilities

Up

$141,000

Up $1,000 (+0.7%) from 2023

Net Assets

Up

$232,878

Up $15,795 (+7.3%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin64th percentile

Revenue

Up

$151,146

Up $52,530 (+53%) from 2023

Expenses

Up

$135,351

Up $35,034 (+35%) from 2023

Net Income

Up

$15,795

Up $17,496 (+1029%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$600K$400K$200K$0Assets 2011: $126,209Liabilities 2011: $98,5632011Assets 2012: $152,677Liabilities 2012: $149,0632012Assets 2013: $245,577Liabilities 2013: $209,5632013Assets 2014: $236,090Liabilities 2014: $169,2142014Assets 2015: $26,830Liabilities 2015: $158,2552015Assets 2016: $340,393Liabilities 2016: $174,0302016Assets 2017: $365,431Liabilities 2017: $132,0412017Assets 2018: $393,580Liabilities 2018: $119,6332018Assets 2019: $426,422Liabilities 2019: $128,0002019Assets 2020: $397,424Liabilities 2020: $134,0002020Assets 2021: $378,791Liabilities 2021: $124,000Net Assets 2021: $254,7912021Assets 2022: $348,784Liabilities 2022: $130,000Net Assets 2022: $218,7842022Assets 2023: $357,083Liabilities 2023: $140,000Net Assets 2023: $217,0832023Assets 2024: $373,878Liabilities 2024: $141,000Net Assets 2024: $232,8782024

Highlighted filing

2024

Assets$373,878
Liabilities$141,000
Net Assets$232,878
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$200K$100K$0-$100KRevenue 2011: $79,925Expenses 2011: $70,849Net Income 2011: $9,0762011Revenue 2012: $79,571Expenses 2012: $70,801Net Income 2012: $8,7702012Revenue 2013: $74,723Expenses 2013: $68,084Net Income 2013: $6,6392013Revenue 2014: $99,103Expenses 2014: $75,282Net Income 2014: $23,8212014Revenue 2015: $139,771Expenses 2015: $96,799Net Income 2015: $42,9722015Revenue 2016: $162,615Expenses 2016: $106,100Net Income 2016: $56,5152016Revenue 2017: $184,528Expenses 2017: $117,501Net Income 2017: $67,0272017Revenue 2018: $198,246Expenses 2018: $157,689Net Income 2018: $40,5572018Revenue 2019: $141,393Expenses 2019: $116,918Net Income 2019: $24,4752019Revenue 2020: $70,484Expenses 2020: $105,482Net Income 2020: -$34,9982020Revenue 2021: $81,190Expenses 2021: $89,823Net Income 2021: -$8,6332021Revenue 2022: $65,437Expenses 2022: $101,444Net Income 2022: -$36,0072022Revenue 2023: $98,616Expenses 2023: $100,317Net Income 2023: -$1,7012023Revenue 2024: $151,146Expenses 2024: $135,351Net Income 2024: $15,7952024

Highlighted filing

2024

Revenue$151,146
Expenses$135,351
Net Income$15,795
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$373,878
Liabilities
$141,000
Net assets
$232,878
Revenue
$151,146
Expenses
$135,351
Net income
$15,795
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.74$1.41$2.33$1.51$1.35$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.57$1.40$2.17$0.99$1.00$0.02
2022Detailed filing. Detailed filing data is available for this year.$3.49$1.30$2.19$0.65$1.01$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$1.24$2.55$0.81$0.90$0.09
2020Summary only. Only limited summary data is available for this year.$3.97$1.34$0.70$1.05$0.35
2019Summary only. Only limited summary data is available for this year.$4.26$1.28$1.41$1.17$0.24
2018Summary only. Only limited summary data is available for this year.$3.94$1.20$1.98$1.58$0.41
2017Summary only. Only limited summary data is available for this year.$3.65$1.32$1.85$1.18$0.67
2016Summary only. Only limited summary data is available for this year.$3.40$1.74$1.63$1.06$0.57
2015Summary only. Only limited summary data is available for this year.$0.27$1.58$1.40$0.97$0.43
2014Summary only. Only limited summary data is available for this year.$2.36$1.69$0.99$0.75$0.24
2013Summary only. Only limited summary data is available for this year.$2.46$2.10$0.75$0.68$0.07
2012Summary only. Only limited summary data is available for this year.$1.53$1.49$0.80$0.71$0.09
2011Summary only. Only limited summary data is available for this year.$1.26$0.99$0.80$0.71$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$151,146
Mission and Program Overview

Mission

Promote youth baseball giving disadvantaged youths an outlet

Program Services

DescriptionGrantsExpenses
CAMPS: PROVIDE EDUCATIONAL CAMP FOR CHILDREN 3-14 YEARS OLD TEACH FUNDIMENTALS OF THE GAME AND FOCUS ON LIFE LESSONS$0$0
CLINICS: PROVIDES HANDS ON CLINICS FOR COACHES AND PARENTS IN FUNDIMENTALS OF TEACHING AND COACHING THE GAME$0$0
TOURNAMENTS: PROVIDE TOURNAMENTS FOR AGES 8-12 WITH CLINICS AND EXHIBITIONS$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILIP A ROGNIERExecutive DirectorFT$0--
Filing and Contact Details

Filer

Filer Name
First Swing Foundation
EIN
06-1652947
Phone
4254518276
Address
PO BOX 529, MEDINA, WA 98039

Signing Officer

Name
Philip a Rognier
Title
Executive Director
Phone
4254518276
Signed
2025-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Novogradac & Company Llp
Address
1300 114TH AVE SE SUITE 240, BELLEVUE, WA 98004
Phone
4254535783
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest. Amount: 1,024.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: scholarships. Grantee name: multiple. Grantee relationship: none. Property description: cash. Amount given: 4,883.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: insurance office equipment licenses program costs. Amount: 46,619.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: inventory. Beg. Of year amount: 5,000. End of year amount: 6,000.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accrued salaries and accounts payable. Beg. Of year amount: 140,000. End of year amount: 141,000.”

Raw XML Appendix147 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PHILIP A ROGNIER
IRS990EZ/BooksInCareOfDetail/PhoneNum04254518276
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 497
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MEDINA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098039
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0352083
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0367878
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt027865
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt015795
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt039788
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0357083
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0373878
IRS990EZ/GrantsAndSimilarAmountsPaidAmt04883
IRS990EZ/GrossReceiptsAmt0151146
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0217083
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0232878
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0217083
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0232878
IRS990EZ/OccupancyRentUtltsAndMaintAmt013728
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt060.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILIP A ROGNIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06000
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt046619
IRS990EZ/OtherRevenueTotalAmt01024
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE YOUTH BASEBALL GIVING DISADVANTAGED YOUTHS AN OUTLET
IRS990EZ/PrintingPublicationsPostageAmt01233
IRS990EZ/ProgramServiceRevenueAmt0122257
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CAMPS: PROVIDE EDUCATIONAL CAMP FOR CHILDREN 3-14 YEARS OLD TEACH FUNDIMENTALS OF THE GAME AND FOCUS ON LIFE LESSONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CLINICS: PROVIDES HANDS ON CLINICS FOR COACHES AND PARENTS IN FUNDIMENTALS OF TEACHING AND COACHING THE GAME
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2TOURNAMENTS: PROVIDE TOURNAMENTS FOR AGES 8-12 WITH CLINICS AND EXHIBITIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt029100
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0140000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0141000
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0135351
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0151146
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0FIRSTSWINGBASEBALL.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt027865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt024160
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt065385
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt081110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt070392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0268912
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0167
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt080
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01414
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99480
IRS990ScheduleA/PublicSupportPY170Pct00.99820
IRS990ScheduleA/PublicSupportTotal170Amt0268912
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt027865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt024160
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt065385
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt081110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt070392
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0268912
IRS990ScheduleA/TotalSupportAmt0270326
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 1,024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: MULTIPLE. GRANTEE RELATIONSHIP: NONE. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 4,883.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: INSURANCE OFFICE EQUIPMENT LICENSES PROGRAM COSTS. AMOUNT: 46,619.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 5,000. END OF YEAR AMOUNT: 6,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCRUED SALARIES AND ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 140,000. END OF YEAR AMOUNT: 141,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP A ROGNIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04254518276
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST SWING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0061652947
ReturnHeader/Filer/PhoneNum04254518276
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 529
ReturnHeader/Filer/USAddress/CityNm0MEDINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098039
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943108253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVOGRADAC & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01300 114TH AVE SE SUITE 240
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum04254535783
ReturnHeader/ReturnTs02025-05-14T13:13:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits