Civic Intelligence

First Swing Foundation

990EZ • Fiscal year 2021 • EIN 06-1652947

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 20, 2022

Organization ProfileFIRSTSWINGBASEBALL.ORG
PO Box 529Medina, WA 98039

(425) 451-8276

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.33x

Higher debt load relative to assets than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

96th percentile

1.53x

Higher debt load relative to revenue than 96% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

24th percentile

-11%

Higher net margin than 24% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

90th percentile

$40,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 49.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

32nd percentile

-4.7%

Faster asset growth than 32% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

15%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$378,791

Down $18,633 (-4.7%) from 2020

Net Assets

$254,791

No earlier filing loaded for comparison.

Liabilities

Down

$124,000

Down $10,000 (-7.5%) from 2020

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin24th percentile

Revenue

Up

$81,190

Up $10,706 (+15%) from 2020

Expenses

Down

$89,823

Down $15,659 (-15%) from 2020

Net Income

Up

-$8,633

Up $26,365 (+75%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$378,791
Liabilities$124,000
Net Assets$254,791
Open 2021 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$81,190
Expenses$89,823
Net Income-$8,633
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 20, 2022
Return Version
2021v4.2
Gross Receipts
$81,190
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 Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILIP A ROGNIERExecutive DirectorFT$35,000$5,000$40,000
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
2022-04-20
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

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

“Description: interest. Amount: 80.”

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

“Description: insurance office equipment licenses program costs. Amount: 22,023.”

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

“Description: inventory. Beg. Of year amount: 2,100. End of year amount: 3,500.”

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

“Description: accrued salaries and accounts payable. Beg. Of year amount: 134,000. End of year amount: 124,000.”

Raw XML Appendix148 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/BOYAmt0395324
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0375291
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IRS990EZ/ContributionsGiftsGrantsEtcAmt033327
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/GrossReceiptsAmt081190
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0263424
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0254791
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0263424
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0254791
IRS990EZ/OccupancyRentUtltsAndMaintAmt014944
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt060.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt035000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt05000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILIP A ROGNIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02100
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03500
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt022023
IRS990EZ/OtherRevenueTotalAmt080
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE YOUTH BASEBALL GIVING DISADVANTAGED YOUTHS AN OUTLET
IRS990EZ/PrintingPublicationsPostageAmt0991
IRS990EZ/ProgramServiceRevenueAmt047783
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/SalariesOtherCompEmplBnftAmt035000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0134000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0124000
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt089823
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt081190
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0FIRSTSWINGBASEBALL.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt081110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt070392
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0141107
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0197992
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0184828
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0675429
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt080
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0286
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0254
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0806
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt0675429
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt081110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt070392
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0141107
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0197992
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0184828
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0675429
IRS990ScheduleA/TotalSupportAmt0676235
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 80.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INSURANCE OFFICE EQUIPMENT LICENSES PROGRAM COSTS. AMOUNT: 22,023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: INVENTORY. BEG. OF YEAR AMOUNT: 2,100. END OF YEAR AMOUNT: 3,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCRUED SALARIES AND ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 134,000. END OF YEAR AMOUNT: 124,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILIP A ROGNIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04254518276
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-20
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/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/PreparerPersonGrp/PreparerPersonNm0RICHARD CASH
ReturnHeader/ReturnTs02022-05-02T16:54:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PHILIP
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROGNIER
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$378,791
Liabilities
$124,000
Net assets
$254,791
Revenue
$81,190
Expenses
$89,823
Net income
-$8,633
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
2021Detailed filing. Detailed filing data is available for this year.$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