Civic Intelligence

Otterbein Recreation Association Inc.

990 • Fiscal year 2023 • EIN 20-2491523

Jan 01, 2023 to Dec 31, 2023 • Filed on May 09, 2024

PO Box 412Otterbein, IN 47970

(765) 426-5969

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

40th percentile

0.0%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$504,780

Flat from 2023

Net Assets

Flat

$504,780

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Flat

$53,834

Flat from 2023

Expenses

Flat

$53,749

Flat from 2023

Net Income

Flat

$85

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$0Assets 2011: $486,120Liabilities 2011: $0Net Assets 2011: $486,1202011Assets 2012: $494,106Liabilities 2012: $0Net Assets 2012: $494,1062012Assets 2013: $483,903Liabilities 2013: $0Net Assets 2013: $483,9032013Assets 2014: $477,871Liabilities 2014: $0Net Assets 2014: $477,8712014Assets 2015: $473,887Liabilities 2015: $0Net Assets 2015: $473,8872015Assets 2016: $484,238Liabilities 2016: $0Net Assets 2016: $484,2382016Assets 2017: $488,192Liabilities 2017: $0Net Assets 2017: $488,1922017Assets 2018: $496,356Liabilities 2018: $0Net Assets 2018: $496,3562018Assets 2019: $504,487Liabilities 2019: $0Net Assets 2019: $504,4872019Assets 2020: $491,506Liabilities 2020: $0Net Assets 2020: $491,5062020Assets 2021: $484,946Liabilities 2021: $0Net Assets 2021: $484,9462021Assets 2022: $504,695Liabilities 2022: $0Net Assets 2022: $504,6952022Assets 2023: $504,780Liabilities 2023: $0Net Assets 2023: $504,7802023Assets 2023: $504,780Liabilities 2023: $0Net Assets 2023: $504,7802023Assets 2024: $505,773Liabilities 2024: $0Net Assets 2024: $505,7732024

Highlighted filing

2023

Assets$504,780
Liabilities$0
Net Assets$504,780

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $62,554Expenses 2011: $68,616Net Income 2011: -$6,0622011Revenue 2012: $76,936Expenses 2012: $68,950Net Income 2012: $7,9862012Revenue 2013: $62,179Expenses 2013: $72,382Net Income 2013: -$10,2032013Revenue 2014: $39,775Expenses 2014: $45,807Net Income 2014: -$6,0322014Revenue 2015: $41,845Expenses 2015: $45,829Net Income 2015: -$3,9842015Revenue 2016: $54,088Expenses 2016: $43,737Net Income 2016: $10,3512016Revenue 2017: $48,290Expenses 2017: $44,336Net Income 2017: $3,9542017Revenue 2018: $41,208Expenses 2018: $35,954Net Income 2018: $5,2542018Revenue 2019: $50,829Expenses 2019: $42,698Net Income 2019: $8,1312019Revenue 2020: $18,907Expenses 2020: $31,888Net Income 2020: -$12,9812020Revenue 2021: $31,593Expenses 2021: $38,153Net Income 2021: -$6,5602021Revenue 2022: $64,119Expenses 2022: $44,370Net Income 2022: $19,7492022Revenue 2023: $53,834Expenses 2023: $53,749Net Income 2023: $852023Revenue 2023: $53,834Expenses 2023: $53,749Net Income 2023: $852023Revenue 2024: $105,985Expenses 2024: $104,992Net Income 2024: $9932024

Highlighted filing

2023

Revenue$53,834
Expenses$53,749
Net Income$85
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 9, 2024
Return Version
2023v5.0
Gross Receipts
$53,834
Mission and Program Overview

Mission

The organization currently provides a youth summer recreatuinal baseball abd softball program. Specific activities of the organization include selection and mangement op volunteers, purchasing and mainyenance of equipment and supplies, maintenance and upkeep of community owned fields and managementand organization of season activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$463,358$463,358→ $0
Cash and Non-Interest-Bearing Accounts$35,635$35,720▲ $85
Savings and Temporary Cash Investments$5,702$5,702→ $0
Total Assets$504,695$504,780▲ $85
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$504,695$504,780▲ $85
Total Net Assets Fund Balance$504,695$504,780▲ $85
Total Liabilities and Net Assets / Fund Balance$504,695$504,780▲ $85

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$463,358$8,356$471,714
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barry TolenPresident
Bryce SextonDirector
Carly ButlerDirector
Casey MastDirector
Kyle WrightDirector
Shawn JohnsonDirector
Amy TolenTreasurer
Austin SimsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$9,067
Program Service Revenue
$39,581
Investment Income
$17
Other Revenue
$5,169
Change in Net Assets
$85
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,749
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$8,843--$8,843
All Other Expenses$7,510--$7,510
Occupancy$6,368--$6,368
Other Expenses$2,725$13,412-$2,725
Advertising-$90-$90
Total Functional Expenses$40,247$13,502$0$53,749
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

BOARD APPOINTS MEMBERS

Form 990, Page 6, Part VI, Line 7B

All management decisions made by members

Form 990, Page 6, Part VI, Line 11B

Board given copy to review

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Otterbein Recreation Assoc Inc
EIN
20-2491523
Phone
7654265969
Address
PO BOX 412, OTTERBEIN, IN 47970

Signing Officer

Name
Barry Tolen
Title
President
Phone
7654265969
Signed
2024-05-09

Organization Details

Principal Officer
Barry Tolen
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
50

Preparer

Firm
Russell Leigh & Associates
Address
228 E MAIN ST, HOOPESTON, IL 60942
Preparer
Russ Leigh
Phone
2172839336
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization currently provides a youth summer recreatuinal baseball abd softball program. Specific activities of the organization include selection and mangement op volunteers, purchasing and mainyenance of equipment and supplies, maintenance and upkeep of community owned fields and managementand organization of season activities

Form 990, Part IX, Line 24E

Umpires 2,570 0 0 field expense 1,500 0 0 contract labor 1,500 0 0 disposal 616 0 0 awards 615 0 0 reimbursements 325 0 0 fuel 249 0 0 equipment 135 0 0 total 7,510 0 0

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CURRENTLY PROVIDES A YOUTH SUMMER RECREATUINAL BASEBALL ABD SOFTBALL PROGRAM. SPECIFIC ACTIVITIES OF THE ORGANIZATION INCLUDE SELECTION AND MANGEMENT OP VOLUNTEERS, PURCHASING AND MAINYENANCE OF EQUIPMENT AND SUPPLIES, MAINTENANCE AND UPKEEP OF COMMUNITY OWNED FIELDS AND MANAGEMENTAND ORGANIZATION OF SEASON ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD APPOINTS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MANAGEMENT DECISIONS MADE BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD GIVEN COPY TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UMPIRES 2,570 0 0 FIELD EXPENSE 1,500 0 0 CONTRACT LABOR 1,500 0 0 DISPOSAL 616 0 0 AWARDS 615 0 0 REIMBURSEMENTS 325 0 0 FUEL 249 0 0 EQUIPMENT 135 0 0 TOTAL 7,510 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0504695
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0504780
IRS990/TotalProgramServiceExpensesAmt040247
IRS990/TotalProgramServiceRevenueAmt039581
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt044767
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt053834
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0504695
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0504780
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BARRY TOLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07654265969
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OTTERBEIN RECREATION ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0OTTE
ReturnHeader/Filer/EIN0202491523
ReturnHeader/Filer/PhoneNum07654265969
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 412
ReturnHeader/Filer/USAddress/CityNm0OTTERBEIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047970
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823717292
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUSSELL LEIGH & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0228 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOOPESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060942
ReturnHeader/PreparerPersonGrp/PhoneNum02172839336
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUSS LEIGH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-15T16:50:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TOLEN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$0.00$5.06$1.06$1.05$0.01
2023Detailed filing. Detailed filing data is available for this year.$5.05$0.00$5.05$0.54$0.54$0.00
2023Summary only. Only limited summary data is available for this year.$5.05$0.00$5.05$0.54$0.54$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.05$0.00$5.05$0.64$0.44$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.00$4.85$0.32$0.38$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.00$4.92$0.19$0.32$0.13
2019Summary only. Only limited summary data is available for this year.$5.04$0.00$5.04$0.51$0.43$0.08
2018Summary only. Only limited summary data is available for this year.$4.96$0.00$4.96$0.41$0.36$0.05
2017Summary only. Only limited summary data is available for this year.$4.88$0.00$4.88$0.48$0.44$0.04
2016Summary only. Only limited summary data is available for this year.$4.84$0.00$4.84$0.54$0.44$0.10
2015Summary only. Only limited summary data is available for this year.$4.74$0.00$4.74$0.42$0.46$0.04
2014Summary only. Only limited summary data is available for this year.$4.78$0.00$4.78$0.40$0.46$0.06
2013Summary only. Only limited summary data is available for this year.$4.84$0.00$4.84$0.62$0.72$0.10
2012Summary only. Only limited summary data is available for this year.$4.94$0.00$4.94$0.77$0.69$0.08
2011Summary only. Only limited summary data is available for this year.$4.86$0.00$4.86$0.63$0.69$0.06