Civic Intelligence

Little League Baseball Inc

990 • Fiscal year 2018 • EIN 16-1434541

Oct 01, 2017 to Sep 30, 2018 • Filed on Nov 29, 2018

PO Box 16133Rochester, NY 14616-0133

(585) 392-0072

Siviq Scores

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

Liabilities / Assets

57th percentile

0.14x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

0.72x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

36th percentile

-1.1%

Higher net margin than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

24th percentile

-4.8%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

43rd percentile

1.4%

Faster revenue growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Flat

$1,004,132

Flat from 2018

Net Assets

Flat

$867,423

Flat from 2018

Liabilities

Flat

$136,709

Flat from 2018

Revenue

Flat

$189,221

Flat from 2018

Expenses

Flat

$191,350

Flat from 2018

Net Income

Flat

-$2,129

Flat from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $887,434Liabilities 2011: $166,802Net Assets 2011: $720,6322011Assets 2012: $892,513Liabilities 2012: $120,958Net Assets 2012: $771,5552012Assets 2013: $955,787Liabilities 2013: $128,845Net Assets 2013: $826,9422013Assets 2014: $937,416Liabilities 2014: $114,588Net Assets 2014: $822,8282014Assets 2015: $959,772Liabilities 2015: $103,751Net Assets 2015: $856,0212015Assets 2016: $1,063,223Liabilities 2016: $185,395Net Assets 2016: $877,8282016Assets 2017: $1,054,733Liabilities 2017: $185,181Net Assets 2017: $869,5522017Assets 2018: $1,004,132Liabilities 2018: $136,709Net Assets 2018: $867,4232018Assets 2018: $1,004,132Liabilities 2018: $136,709Net Assets 2018: $867,4232018Assets 2019: $943,118Liabilities 2019: $111,546Net Assets 2019: $831,5722019Assets 2020: $857,490Liabilities 2020: $86,983Net Assets 2020: $770,5072020Assets 2021: $829,290Liabilities 2021: $47,326Net Assets 2021: $781,9642021Assets 2022: $811,342Liabilities 2022: $23,791Net Assets 2022: $787,5512022Assets 2023: $779,560Liabilities 2023: $8,165Net Assets 2023: $771,3952023

Highlighted filing

2018

Assets$1,004,132
Liabilities$136,709
Net Assets$867,423

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $127,9512011Expenses 2012: $139,4982012Expenses 2013: $149,4532013Revenue 2014: $163,275Expenses 2014: $167,389Net Income 2014: -$4,1142014Revenue 2015: $192,315Expenses 2015: $159,122Net Income 2015: $33,1932015Revenue 2016: $204,182Expenses 2016: $182,375Net Income 2016: $21,8072016Revenue 2017: $186,623Expenses 2017: $194,899Net Income 2017: -$8,2762017Revenue 2018: $189,221Expenses 2018: $191,350Net Income 2018: -$2,1292018Revenue 2018: $189,221Expenses 2018: $191,350Net Income 2018: -$2,1292018Revenue 2019: $175,880Expenses 2019: $211,731Net Income 2019: -$35,8512019Revenue 2020: $53,594Expenses 2020: $114,659Net Income 2020: -$61,0652020Revenue 2021: $171,939Expenses 2021: $160,482Net Income 2021: $11,4572021Revenue 2022: $199,021Expenses 2022: $193,434Net Income 2022: $5,5872022Revenue 2023: $150,040Expenses 2023: $166,196Net Income 2023: -$16,1562023

Highlighted filing

2018

Revenue$189,221
Expenses$191,350
Net Income-$2,129
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Nov 29, 2018
Return Version
2017v2.2
Gross Receipts
$215,582
Mission and Program Overview

Mission

Promote the ideals of sportsmanship, honesty, loyalty, courage and teamwork by providing a supervised program under the rules and regulations of little league baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$957,245$918,622▼ $38,623
Savings and Temporary Cash Investments$84,834$79,620▼ $5,214
Intangible Assets$6,916$5,452▼ $1,464
Prepaid Expenses and Deferred Charges$5,397$4,932▼ $465
Cash and Non-Interest-Bearing Accounts$341$-4,494▼ $4,835
Total Assets$1,054,733$1,004,132▼ $50,601
Liabilities
Mortgage Notes Payable Secured by Investment Property$181,396$135,630▼ $45,766
Accounts Payable and Accrued Expenses$3,785$1,079▼ $2,706
Total Liabilities$185,181$136,709▼ $48,472
Net Assets / Fund Balance
Unrestricted Net Assets$869,552$867,423▼ $2,129
Total Net Assets Fund Balance$869,552$867,423▼ $2,129
Total Liabilities and Net Assets / Fund Balance$1,054,733$1,004,132▼ $50,601

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$698,851$513,164$1,212,015
Land$188,441-$188,441
Equipment$31,330$59,127$90,457
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$11,313
Program Service Revenue
$117,085
Investment Income
$434
Other Revenue
$60,389
All Other Contributions
$11,296
Change in Net Assets
$-2,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,306
Salaries, Compensation, and Employee Benefits$31,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$57,917$1,464-$59,381
Occupancy$39,361--$39,361
Other Salaries and Wages$28,239--$28,239
Insurance-$10,685-$10,685
All Other Expenses$4,399$5,677-$10,076
Interest$6,990--$6,990
Other Expenses$3,357--$3,357
Payroll Taxes$2,805--$2,805
Office Expenses$487$1,410-$1,897
Advertising$1,097--$1,097
Fees for Services Accounting-$900-$900
Total Functional Expenses$171,214$20,136$0$191,350
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,300
Fundraising Direct Expenses$1,841
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$17,590$17,590$656$16,934
Tornado$8,000$8,000-$8,000
Total Events$54,300$54,300$1,841$52,459
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The board vice president and the treasurer are married.

Members or stockholder classes and rights Part VI line 6

There are four classes of members: Player members have no rights, duties, or obligations. Regular members after election and payment of dues may vote at meetings. Honorary members have no rights, duties, or obligations. Sustaining members have no rights, duties, or obligations.

Member election for additional members Part VI line 7A

The board of directors may appoint a membership committee consisting of three directors and other appointed regular members. The committee shall receive the names of prospective honorary, sustaining, and regular members, investigate for eligibility and recommend those qualified for election at the annual, regular, or any special meeting of the board of directors as the case may be.

Form 990 governing body review Part VI line 11

A draft copy of Form 990 is presented to members of the board of directors for their evaluation and approval before filing.

Conflict of interest policy compliance Part VI line 12C

The board may delegate to the audit committee, which shall be composed solely of independent directors, the adoption, implementation of, and compliance with the conflict of interest policy.

CEO executive director top management comp Part VI line 15A

No director, officer, or member of the local league shall receive, directly or indirectly, any salary, compensation, or emolument from the local league for services rendered as director, officer, or member.

Other officer or key employee compensation Part VI line 15B

When considering compensation, the board may consider, but are not limited to (1) conpensation levels paid by similarly situated organizations, both exempt and non-exempt; (2) The availability of similar services within the same geographic area; (3) Current compensation surveys compiled by independent firms; and (4) Written offers from similar institutions competing for the same persons services.

Governing documents etc available to public Part VI line 19

Governing documents, policies, and finacial statements are made available upon proper request.

Filing and Contact Details

Filer

Filer Name
Greece Little League Inc
EIN
16-1434541
Address
PO Box 16133, Rochester, NY 14616-0133

Signing Officer

Name
Paul Richardson
Title
President
Phone
5853920072
Signed
2018-11-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Richardson
Formed
1954
Legal Domicile
Ny
Voting Board Members
17
Independent Board Members
15
Employees
45

Preparer

Firm
Sean Hucko CPA LLC
Address
1851 Stone Rd Ste102, Rochester, NY 14615
Preparer
Sean Hucko CPA
Phone
5858652420
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IRS990/InterestGrp/ProgramServicesAmt06990
IRS990/InterestGrp/TotalAmt06990
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0434
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0434
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0572291
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0957245
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0918622
IRS990/LandBldgEquipCostOrOtherBssAmt01490913
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt017
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Promote the ideals of sportsmanship, honesty, loyalty, courage and teamwork by providing a supervised program under the rules and regulations of little league baseball.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0181396
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0135630
IRS990/NetAssetsOrFundBalancesBOYAmt0869552
IRS990/NetAssetsOrFundBalancesEOYAmt0867423
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt052459
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt052459
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07930
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt07930
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt039361
IRS990/OccupancyGrp/TotalAmt039361
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01410
IRS990/OfficeExpensesGrp/ProgramServicesAmt0487
IRS990/OfficeExpensesGrp/TotalAmt01897
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Clothing
IRS990/OtherExpensesGrp/Desc1Baseball Equipment
IRS990/OtherExpensesGrp/Desc2Trophies
IRS990/OtherExpensesGrp/Desc3Tournaments
IRS990/OtherExpensesGrp/ProgramServicesAmt015041
IRS990/OtherExpensesGrp/ProgramServicesAmt15708
IRS990/OtherExpensesGrp/ProgramServicesAmt25813
IRS990/OtherExpensesGrp/ProgramServicesAmt33357
IRS990/OtherExpensesGrp/TotalAmt015041
IRS990/OtherExpensesGrp/TotalAmt15708
IRS990/OtherExpensesGrp/TotalAmt25813
IRS990/OtherExpensesGrp/TotalAmt33357
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028239
IRS990/OtherSalariesAndWagesGrp/TotalAmt028239
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt02805
IRS990/PayrollTaxesGrp/TotalAmt02805
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05397
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04932
IRS990/PrincipalOfficerNm0Paul Richardson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/Desc0Registration Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0117085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0117085
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09676
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0328
IRS990/PYOtherExpensesAmt0164073
IRS990/PYOtherRevenueAmt052989
IRS990/PYProgramServiceRevenueAmt0123630
IRS990/PYRevenuesLessExpensesAmt0-8276
IRS990/PYSalariesCompEmpBnftPaidAmt030826
IRS990/PYTotalExpensesAmt0194899
IRS990/PYTotalRevenueAmt0186623
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2129
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0117102
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084834
IRS990/SavingsAndTempCashInvstGrp/EOYAmt079620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011296
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09676
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt023234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05222
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt015446
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt064874
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0328
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0315
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0288
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0334
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0328
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0315
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0288
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0334
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01699
IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97450
IRS990ScheduleA/PublicSupportPY509Pct00.98290
IRS990ScheduleA/PublicSupportTotal509Amt064874
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt011296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt09676
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt023234
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt015446
IRS990ScheduleA/Total509Grp/TotalAmt064874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt011730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt010004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt023549
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05510
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt015780
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt066573
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0698851
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0513164
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01212015
IRS990ScheduleD/EquipmentGrp/BookValueAmt031330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059127
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090457
IRS990ScheduleD/LandGrp/BookValueAmt0188441
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0188441
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0918622
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01841
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Tornado
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Raffle
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt028710
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt028710
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt054300
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt052459

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.78$0.01$0.77$0.15$0.17$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.02$0.79$0.20$0.19$0.01
2021Summary only. Only limited summary data is available for this year.$0.83$0.05$0.78$0.17$0.16$0.01
2020Summary only. Only limited summary data is available for this year.$0.86$0.09$0.77$0.05$0.11$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.11$0.83$0.18$0.21$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.00$0.14$0.87$0.19$0.19$0.00
2018Summary only. Only limited summary data is available for this year.$1.00$0.14$0.87$0.19$0.19$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.19$0.87$0.19$0.19$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.19$0.88$0.20$0.18$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.10$0.86$0.19$0.16$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.11$0.82$0.16$0.17$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.13$0.83$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.12$0.77$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.17$0.72$0.13