Civic Intelligence

Little League Baseball Inc

990 • Fiscal year 2020 • EIN 16-1434541

Oct 01, 2019 to Sep 30, 2020 • Filed on Dec 01, 2020

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

59th percentile

0.10x

Higher debt load relative to assets than 59% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

1.62x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

4th percentile

-114%

Higher net margin than 4% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

13th percentile

-9.1%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

4th percentile

-70%

Faster revenue growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Flat

$857,490

Flat from 2020

Net Assets

Flat

$770,507

Flat from 2020

Liabilities

Flat

$86,983

Flat from 2020

Revenue

Flat

$53,594

Flat from 2020

Expenses

Flat

$114,659

Flat from 2020

Net Income

Flat

-$61,065

Flat from 2020

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 2019: $943,118Liabilities 2019: $111,546Net Assets 2019: $831,5722019Assets 2020: $857,490Liabilities 2020: $86,983Net Assets 2020: $770,5072020Assets 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

2020

Assets$857,490
Liabilities$86,983
Net Assets$770,507

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 2019: $175,880Expenses 2019: $211,731Net Income 2019: -$35,8512019Revenue 2020: $53,594Expenses 2020: $114,659Net Income 2020: -$61,0652020Revenue 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

2020

Revenue$53,594
Expenses$114,659
Net Income-$61,065
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Dec 1, 2020
Return Version
2019v5.1
Gross Receipts
$54,521
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$866,905$808,887▼ $58,018
Savings and Temporary Cash Investments$58,673$32,754▼ $25,919
Cash and Non-Interest-Bearing Accounts$8,419$7,635▼ $784
Prepaid Expenses and Deferred Charges$4,704$4,687▼ $17
Intangible Assets$4,417$3,527▼ $890
Total Assets$943,118$857,490▼ $85,628
Liabilities
Mortgage Notes Payable Secured by Investment Property$108,500$77,203▼ $31,297
Unsecured Notes Loans Payable-$9,697-
Accounts Payable and Accrued Expenses$3,046$83▼ $2,963
Total Liabilities$111,546$86,983▼ $24,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$831,572$770,507▼ $61,065
Total Net Assets Fund Balance$831,572$770,507▼ $61,065
Total Liabilities and Net Assets / Fund Balance$943,118$857,490▼ $85,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$619,817$598,823$1,218,640
Land$188,441-$188,441
Equipment$629$89,828$90,457
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$19,111
Program Service Revenue
$23,018
Investment Income
$701
Other Revenue
$10,764
All Other Contributions
$19,095
Change in Net Assets
$-61,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,407
Salaries, Compensation, and Employee Benefits$14,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$58,018$890-$58,908
Occupancy$21,424--$21,424
Other Salaries and Wages$12,833--$12,833
Insurance-$8,085-$8,085
Interest$4,154--$4,154
Payroll Taxes$1,419--$1,419
Office Expenses$245$770-$1,015
Fees for Services Accounting-$925-$925
Advertising$677--$677
Other Expenses$374$554-$374
All Other Expenses$112$54-$166
Total Functional Expenses$100,647$14,012$0$114,659
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,306
Fundraising Direct Expenses$692
Professional Fundraising Fees$0
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
Business relationship with 35% controlled entity
No
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
Richard Rappold
Title
President
Phone
5853920072
Signed
2020-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Richardson
Formed
1954
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
16
Employees
46

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/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08085
IRS990/InsuranceGrp/TotalAmt08085
IRS990/IntangibleAssetsGrp/BOYAmt04417
IRS990/IntangibleAssetsGrp/EOYAmt03527
IRS990/InterestGrp/ProgramServicesAmt04154
IRS990/InterestGrp/TotalAmt04154
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0701
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0701
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0688651
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0866905
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0808887
IRS990/LandBldgEquipCostOrOtherBssAmt01497538
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt016
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/BOYAmt0108500
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt077203
IRS990/NetAssetsOrFundBalancesBOYAmt0831572
IRS990/NetAssetsOrFundBalancesEOYAmt0770507
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt010614
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt010614
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0150
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0150
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0831572
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0770507
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt021424
IRS990/OccupancyGrp/TotalAmt021424
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0770
IRS990/OfficeExpensesGrp/ProgramServicesAmt0245
IRS990/OfficeExpensesGrp/TotalAmt01015
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Charge Card Processing
IRS990/OtherExpensesGrp/Desc1Security
IRS990/OtherExpensesGrp/Desc2Payroll Service
IRS990/OtherExpensesGrp/Desc3Tournaments
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02734
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1554
IRS990/OtherExpensesGrp/ProgramServicesAmt01391
IRS990/OtherExpensesGrp/ProgramServicesAmt1374
IRS990/OtherExpensesGrp/TotalAmt02734
IRS990/OtherExpensesGrp/TotalAmt11391
IRS990/OtherExpensesGrp/TotalAmt2554
IRS990/OtherExpensesGrp/TotalAmt3374
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt012833
IRS990/OtherSalariesAndWagesGrp/TotalAmt012833
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01419
IRS990/PayrollTaxesGrp/TotalAmt01419
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04704
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04687
IRS990/PrincipalOfficerNm0Paul Richardson
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/Desc0Registration Fees
IRS990/ProgramServiceRevenueGrp/Desc1Training
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021818
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021818
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09249
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0512
IRS990/PYOtherExpensesAmt0176879
IRS990/PYOtherRevenueAmt057183
IRS990/PYProgramServiceRevenueAmt0108936
IRS990/PYRevenuesLessExpensesAmt0-35851
IRS990/PYSalariesCompEmpBnftPaidAmt034852
IRS990/PYTotalExpensesAmt0211731
IRS990/PYTotalRevenueAmt0175880
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-61065
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt058673
IRS990/SavingsAndTempCashInvstGrp/EOYAmt032754
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt019095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09231
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt011296
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09676
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt072532
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0512
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0328
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0315
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02290
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0512
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0328
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0315
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02290
IRS990ScheduleA/InvestmentIncomeCYPct00.03000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96940
IRS990ScheduleA/PublicSupportPY509Pct00.96900
IRS990ScheduleA/PublicSupportTotal509Amt072532
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt019095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt09231
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt011296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09676
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt023234
IRS990ScheduleA/Total509Grp/TotalAmt072532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt019796
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt09743
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt011730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt010004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt023549
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt074822
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0619817
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0598823
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01218640
IRS990ScheduleD/EquipmentGrp/BookValueAmt0629
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089828
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090457
IRS990ScheduleD/LandGrp/BookValueAmt0188441
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0188441

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
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.09$0.77$0.05$0.11$0.06
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
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