Ludlow Baseball Association Inc

990EZ • Fiscal year 2013 • EIN 10-0002526

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 31, 2014

Organization Profile N/A

29 Lafayette Lane P O Box 197Ludlow, MA 01056

(413) 583-4001

Siviq Scores

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

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-16%

Higher net margin than 18% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

-19%

Faster asset growth than 21% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

-11%

Faster revenue growth than 30% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$25,646

Down $6,063 (-19%) from 2012

Net Assets

Down

$25,646

Down $6,063 (-19%) from 2012

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue56th percentile Net Margin18th percentile

Revenue

Down

$37,527

Down $4,826 (-11%) from 2012

Expenses

Down

$43,590

Down $15,999 (-27%) from 2012

Net Income

-$6,063

Up $11,173 (+65%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

Highlighted filing

2013

Assets$25,646

Liabilities$0

Net Assets$25,646

Open 2013 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2013

Revenue$37,527

Expenses$43,590

Net Income-$6,063

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2013 to Dec 31, 2013
Signed: Mar 31, 2014
Return Version: 2013v3.1
Gross Receipts: $40,413

Mission and Program Overview

Mission

YOUTH BASEBALL

Program Services

Description	Grants	Expenses
TO PROMOTE A YOUTH BASEBALL TEAM	$1,826	$43,590
YOUTH BASEBALL TEAM TO PROMOTE YOUTH SPORTS	-	-

Compensation and Service Providers

Top Officer Pay73rd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
STEVE TATRO	President Dr	-	$0	-	-
MARC LAFAYETTE	Trea - Director	-	$0	-	-
CARL GREGOIRE	Clerk -Director	-	$0	-	-
DAVID CORBIN	V Pres Director	-	$0	-	-
NORMAN BATES	Director	-	$0	-	-
DAVE BEDORE	Player Reg	-	$0	-	-
DEREK DEBARGE	Director	-	$0	-	-
ROBERT BOHL	Director	-	$0	-	-

Filing and Contact Details

Filer

EIN: 10-0002526
Phone: 4135834001

Signing Officer

Name: Marc F Lafayette
Title: Treasurer
Phone: 4135834001
Signed: 2014-03-31
Discuss with paid preparer: Yes

Preparer

Preparer: Mark a Germain
Phone: 4135897831

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 755 2,167 misc 1,675 mass filing fees 72 trophies 1,286 umpire fees 12,971 league fees 2,413 donations 75 training 20 uniforms 17,524 tournament fees 350 bank fees 15 total 39,323”

Form 990-ez, Part III, Line 31

“Youth baseball team to promote youth sports”

Raw XML Appendix157 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
CompensationExplanation/CompensationExplanationGrp/PersonNm	0	STEVE TATRO
CompensationExplanation/CompensationExplanationGrp/PersonNm	1	MARC LAFAYETTE
CompensationExplanation/CompensationExplanationGrp/PersonNm	2	CARL GREGOIRE
CompensationExplanation/CompensationExplanationGrp/PersonNm	3	DAVID CORBIN
CompensationExplanation/CompensationExplanationGrp/PersonNm	4	NORMAN BATES
CompensationExplanation/CompensationExplanationGrp/PersonNm	5	DAVE BEDORE
CompensationExplanation/CompensationExplanationGrp/PersonNm	6	DEREK DEBARGE
CompensationExplanation/CompensationExplanationGrp/PersonNm	7	ROBERT BOHL
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	MARC LAFAYETTE
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	4135834001
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1	0	29 LAFAYETTE LANE
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2	0	29 LAFAYATTE LANE
IRS990EZ/BooksInCareOfDetail/USAddress/City	0	LUDLOW
IRS990EZ/BooksInCareOfDetail/USAddress/State	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode	0	01056
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	31709
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	25646
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	4076
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-6063
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	575
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	31709
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	25646
IRS990EZ/FundraisingGrossIncomeAmt	0	7657
IRS990EZ/GrantsAndSimilarAmountsPaidAmt	0	1826
IRS990EZ/GrossReceiptsAmt	0	40413
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	28680
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	31709
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	25646
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	31709
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	25646
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	1753
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	2.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	4	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	5	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	6	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	7	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	5	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	6	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	7	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	STEVE TATRO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	MARC LAFAYETTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	CARL GREGOIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	DAVID CORBIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	NORMAN BATES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	5	DAVE BEDORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	6	DEREK DEBARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	7	ROBERT BOHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT DR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREA - DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	CLERK -DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	V PRES DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	5	PLAYER REG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	6	DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	7	DIRECTOR
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherExpensesTotalAmt	0	39323
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	YOUTH BASEBALL
IRS990EZ/PrintingPublicationsPostageAmt	0	113
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO PROMOTE A YOUTH BASEBALL TEAM
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	YOUTH BASEBALL TEAM TO PROMOTE YOUTH SPORTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	1826
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	43590
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/SpecialEventsDirectExpensesAmt	0	2886
IRS990EZ/SpecialEventsNetIncomeLossAmt	0	4771
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	MA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	43590
IRS990EZ/TotalProgramServiceExpensesAmt	0	43590
IRS990EZ/TotalRevenueAmt	0	37527
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt	0	33186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt	0	34212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt	0	34725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt	0	49500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt	0	41888
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt	0	193511
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt	0	36337
IRS990ScheduleA/PublicOrganization170Ind	0	X
IRS990ScheduleA/PublicSupportCY170Pct	0	1.00000
IRS990ScheduleA/PublicSupportPY170Pct	0	0.98000
IRS990ScheduleA/PublicSupportTotal170Amt	0	193511
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind	0	X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt	0	33186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt	0	34212
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt	0	34725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt	0	49500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt	0	41888
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt	0	193511
IRS990ScheduleA/TotalSupportAmt	0	193511
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	EXPENSES 755 2,167 MISC 1,675 MASS FILING FEES 72 TROPHIES 1,286 UMPIRE FEES 12,971 LEAGUE FEES 2,413 DONATIONS 75 TRAINING 20 UNIFORMS 17,524 TOURNAMENT FEES 350 BANK FEES 15 TOTAL 39,323
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	YOUTH BASEBALL TEAM TO PROMOTE YOUTH SPORTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MARC F LAFAYETTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	4135834001
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2014-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1	0	LUDLOW BASEBALL ASSOCIATION INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2	0	C/O MARC F LAFAYETTE
ReturnHeader/Filer/BusinessNameControlTxt	0	LUDL
ReturnHeader/Filer/EIN	0	100002526
ReturnHeader/Filer/PhoneNum	0	4135834001
ReturnHeader/Filer/USAddress/AddressLine1	0	29 LAFAYETTE LANE P O BOX 197
ReturnHeader/Filer/USAddress/City	0	LUDLOW
ReturnHeader/Filer/USAddress/State	0	MA
ReturnHeader/Filer/USAddress/ZIPCode	0	01056
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1	0	GOMES DACRUZ & TRACY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1	0	77 WINSOR STREET PO BOX 588
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City	0	LUDLOW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State	0	MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode	0	010563469
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4135897831
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2014-04-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	MARK A GERMAIN
ReturnHeader/ReturnTs	0	2014-04-21T08:45:39-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2013-01-01
ReturnHeader/TaxPeriodEndDt	0	2013-12-31
ReturnHeader/TaxYr	0	2013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $25,646
Liabilities: $0
Net assets: $25,646
Revenue: $37,527
Expenses: $43,590
Net income: -$6,063

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2018Detailed filing. Detailed filing data is available for this year.	$9.69	$0.00	$9.69	$27.0	$25.9	$1.04
2017Detailed filing. Detailed filing data is available for this year.	$8.65	$0.00	$8.65	$19.8	$31.6	$11.8
2016Detailed filing. Detailed filing data is available for this year.	$20.4	$0.00	$20.4	$27.5	$29.2	$1.64
2015Detailed filing. Detailed filing data is available for this year.	$22.0	$0.00	$22.0	$29.4	$38.8	$9.34
2014Detailed filing. Detailed filing data is available for this year.	$31.4	$0.00	$31.4	$41.4	$35.7	$5.73
2013Detailed filing. Detailed filing data is available for this year.	$25.6	$0.00	$25.6	$37.5	$43.6	$6.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$31.7		$31.7	$42.4	$59.6	$17.2
2011Summary only. Only limited summary data is available for this year.	$48.9	$0.00		$50.0	$45.5	$4.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$44.4		$44.4	$55.7	$65.3	$9.60