Civic Intelligence

Youth Baseball of Southwest Colorado

990 • Fiscal year 2023 • EIN 20-0669967

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

PO Box 4046Durango, CO 81302

(970) 903-1702

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$11,020

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

54th percentile

2.9%

Faster asset growth than 54% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2023

Revenue Growth

47th percentile

2.2%

Faster revenue growth than 47% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2023

Assets

Flat

$467,099

Flat from 2023

Net Assets

Flat

$453,024

Flat from 2023

Liabilities

Flat

$14,075

Flat from 2023

Revenue

Flat

$206,279

Flat from 2023

Expenses

Flat

$151,629

Flat from 2023

Net Income

Flat

$54,650

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $46,015Liabilities 2010: $0Net Assets 2010: $46,0152010Assets 2011: $49,502Liabilities 2011: $5,142Net Assets 2011: $44,3602011Assets 2012: $39,332Liabilities 2012: $6,6982012Assets 2013: $440,958Liabilities 2013: $3,938Net Assets 2013: $437,0202013Assets 2014: $435,564Liabilities 2014: $0Net Assets 2014: $435,5642014Assets 2015: $440,379Liabilities 2015: $8,216Net Assets 2015: $432,1632015Assets 2016: $425,520Liabilities 2016: -$1,206Net Assets 2016: $426,7262016Assets 2017: $409,193Liabilities 2017: -$1,306Net Assets 2017: $410,4992017Assets 2018: $415,729Liabilities 2018: -$1,405Net Assets 2018: $417,1342018Assets 2019: $403,415Liabilities 2019: $1,000Net Assets 2019: $402,4152019Assets 2020: $408,490Liabilities 2020: $0Net Assets 2020: $408,4902020Assets 2021: $441,475Liabilities 2021: $0Net Assets 2021: $441,4752021Assets 2023: $467,099Liabilities 2023: $14,075Net Assets 2023: $453,0242023Assets 2023: $467,099Liabilities 2023: $14,075Net Assets 2023: $453,0242023

Highlighted filing

2023

Assets$467,099
Liabilities$14,075
Net Assets$453,024

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $84,966Expenses 2010: $75,630Net Income 2010: $9,3362010Revenue 2011: $61,804Expenses 2011: $63,459Net Income 2011: -$1,6552011Revenue 2012: $74,214Expenses 2012: $85,940Net Income 2012: -$11,7262012Revenue 2013: $550,899Expenses 2013: $146,513Net Income 2013: $404,3862013Revenue 2014: $121,386Expenses 2014: $122,842Net Income 2014: -$1,4562014Revenue 2015: $124,968Expenses 2015: $128,369Net Income 2015: -$3,4012015Revenue 2016: $124,185Expenses 2016: $126,575Net Income 2016: -$2,3902016Revenue 2017: $105,829Expenses 2017: $118,147Net Income 2017: -$12,3182017Revenue 2018: $108,687Expenses 2018: $91,212Net Income 2018: $17,4752018Revenue 2019: $83,610Expenses 2019: $98,329Net Income 2019: -$14,7192019Revenue 2020: $96,218Expenses 2020: $90,143Net Income 2020: $6,0752020Revenue 2021: $197,478Expenses 2021: $160,993Net Income 2021: $36,4852021Revenue 2023: $206,279Expenses 2023: $151,629Net Income 2023: $54,6502023Revenue 2023: $206,279Expenses 2023: $151,629Net Income 2023: $54,6502023

Highlighted filing

2023

Revenue$206,279
Expenses$151,629
Net Income$54,650
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$206,279
Mission and Program Overview

Mission

To provide the youth of durango the opportunity to experience the game of softball and baseball through a quality program that provides a safe environment that involves letting them play, grow, and learn life skills.

Durango Baseball & Softball (DBS) instills in children of the community the ideals of good sportsmanship, honesty, loyalty, courage and respect for authority so that they may be well adjusted, stronger and happier children with a love of baseball and softball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$398,864$402,951▲ $4,087
Cash and Non-Interest-Bearing Accounts$28,101$59,148▲ $31,047
Accounts Receivable$1,630--
Total Assets$433,595$467,099▲ $33,504
Other Assets Total$5,000$5,000→ $0
Liabilities
Other Liabilities-$14,075-
Total Liabilities$0$14,075▲ $14,075
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$433,595$453,024▲ $19,429
Total Net Assets Fund Balance$433,595$453,024▲ $19,429
Total Liabilities and Net Assets / Fund Balance$433,595$467,099▲ $33,504

Asset Categories

AssetBook ValueDepreciationBasis
Land$341,332-$341,332
Leasehold Improvements$43,363$41,194$84,557
Equipment$18,256$24,754$43,010
Other Assets Org$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa McKnightFrm Executive DirectorPT$11,020$11,020
Kathryn CortisExecutive DirectorPT$7,929$7,929

Board Members and Trustees

NameTitle
Sara ClairPresident
Josh CamireVice President
Trent AndrewsAlpine Bank Representative
Alex KowalczykClinicCamp Coordinator
Eric HjermstadField Coordinator
John SimpsonLeague Baseball Coord
Darlene PopeSecretary
Tara FayeSoftball Coordinator
Jordan DimickTravel Baseball Coord
Bill KlineUmpire Chief
Revenue and Support

Revenue Composition

Contributions and Grants
$67,746
Program Service Revenue
$138,486
Investment Income
$47
Other Revenue
$0
All Other Contributions
$67,746
Change in Net Assets
$54,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,217
Salaries, Compensation, and Employee Benefits$19,412
Total Fundraising Expense$1,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$37,978--$37,978
Comp Disqual Persons$15,158$2,842$947$18,947
Fees for Services Other$17,202--$17,202
All Other Expenses$10,843$973$136$11,952
Occupancy$9,370--$9,370
Fees for Services Accounting$5,428$1,018$339$6,785
Advertising$6,782--$6,782
Depreciation Depletion$3,913--$3,913
Insurance$810$903-$1,713
Other Employee Benefits-$465-$465
Information Technology$50-$405$455
Office Expenses-$228-$228
Total Functional Expenses$143,373$6,429$1,827$151,629
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Assets held in trust- travel teams$14,075
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Governing body meeting documentation Part VI line 8A

The government body has not and does not plan to document meetings

Committee meeting documentation Part VI line 8B

The committee meeting has not and will not hold documentation of their meetings.

Form 990 governing body review Part VI line 11

No review was or will be conducted

Governing documents etc available to public Part VI line 19

NO other documents available to the public

Filing and Contact Details

Filer

Filer Name
Durango Baseball and Softball
EIN
20-0669967
Address
PO Box 4046, Durango, CO 81302
Doing Business As
Durango Youth Baseball

Signing Officer

Name
Reed Duval
Title
Member
Phone
9709031702
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Clair
Formed
2004
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
100

Preparer

Firm
Jamie Matthews CPA
Address
PO Box 2996, Durango, CO 81302
Preparer
Jamie Matthews
Phone
9704608575
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Umpire expense: $20,053

List of other expenses Part IX line 24E

Fall ball expense: $600Refunds: $550Dinner events: $100Mileage reimbursement: $104Repairs and maintenance: $3,031Field supplies: $18,167.50Uniform expense: $48,614Equipment rental: $1558

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IRS990/OtherExpensesGrp/TotalAmt221668
IRS990/OtherExpensesGrp/TotalAmt337978
IRS990/OtherLiabilitiesGrp/EOYAmt014075
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Sara Clair
IRS990/PriorPeriodAdjustmentsAmt0-27321
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ConcessionsUniforms
IRS990/ProgramServiceRevenueGrp/Desc1Tournament Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1131461
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1131461
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0154776
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt058
IRS990/PYOtherExpensesAmt0150992
IRS990/PYProgramServiceRevenueAmt03929
IRS990/PYRevenuesLessExpensesAmt0-13620
IRS990/PYSalariesCompEmpBnftPaidAmt021391
IRS990/PYTotalExpensesAmt0172383
IRS990/PYTotalRevenueAmt0158763
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt054650
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0138486
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0190332
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0158763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0197475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt097222
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt083599
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0727391
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt047
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0121
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0121
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0727391
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0190332
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0158763
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0197475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt097222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt083599
IRS990ScheduleA/Total509Grp/TotalAmt0727391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0190379
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0158821
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0197478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt097224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt083610
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0727512
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt018256
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024754
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043010
IRS990ScheduleD/LandGrp/BookValueAmt0341332
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0341332
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043363
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt041194
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt084557
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Field Rights
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Assets held in trust- travel teams
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0402951
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05000
IRS990ScheduleD/TotalLiabilityAmt014075
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The government body has not and does not plan to document meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The committee meeting has not and will not hold documentation of their meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was or will be conducted
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO other documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Umpire expense: $20,053
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Fall ball expense: $600Refunds: $550Dinner events: $100Mileage reimbursement: $104Repairs and maintenance: $3,031Field supplies: $18,167.50Uniform expense: $48,614Equipment rental: $1558
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0433595
IRS990/TotalAssetsEOYAmt0467099
IRS990/TotalAssetsGrp/BOYAmt0433595
IRS990/TotalAssetsGrp/EOYAmt0467099
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt067746
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01827
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06429
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0143373
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151629
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt014075
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt014075
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0433595
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0453024
IRS990/TotalOtherCompensationAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.67$0.14$4.53$2.06$1.52$0.55
2023Summary only. Only limited summary data is available for this year.$4.67$0.14$4.53$2.06$1.52$0.55
2021Summary only. Only limited summary data is available for this year.$4.41$0.00$4.41$1.97$1.61$0.36
2020Summary only. Only limited summary data is available for this year.$4.08$0.00$4.08$0.96$0.90$0.06
2019Summary only. Only limited summary data is available for this year.$4.03$0.01$4.02$0.84$0.98$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.01$4.17$1.09$0.91$0.17
2017Summary only. Only limited summary data is available for this year.$4.09$0.01$4.10$1.06$1.18$0.12
2016Summary only. Only limited summary data is available for this year.$4.26$0.01$4.27$1.24$1.27$0.02
2015Summary only. Only limited summary data is available for this year.$4.40$0.08$4.32$1.25$1.28$0.03
2014Summary only. Only limited summary data is available for this year.$4.36$0.00$4.36$1.21$1.23$0.01
2013Summary only. Only limited summary data is available for this year.$4.41$0.04$4.37$5.51$1.47$4.04
2012Summary only. Only limited summary data is available for this year.$0.39$0.07$0.74$0.86$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.05$0.44$0.62$0.63$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.00$0.46$0.85$0.76$0.09