Civic Intelligence

Freeport Baseball Association Inc

EIN 20-3069782 • 501(c)3 • Freeport, MN

Profile

To provide youth and amateur baseball activities for the area youth and amateur baseball players.

PO Box 187Freeport, MN 56331

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.40x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.60x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

86th percentile

38%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

66th percentile

8.2%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

68%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$475,375

Up $35,961 (+8.2%) from 2023

Liabilities

Down

$190,248

Down $9,681 (-4.8%) from 2023

Net Assets

Up

$285,127

Up $45,642 (+19%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin86th percentile

Revenue

Up

$118,555

Up $47,801 (+68%) from 2023

Expenses

Up

$72,913

Up $12,907 (+22%) from 2023

Net Income

Up

$45,642

Up $34,894 (+325%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $406,115Liabilities 2010: $172,8572010Assets 2011: $390,302Liabilities 2011: $158,3262011Assets 2012: $403,114Liabilities 2012: $158,326Net Assets 2012: $244,7882012Assets 2013: $432,665Liabilities 2013: $133,133Net Assets 2013: $299,5322013Assets 2014: $418,274Liabilities 2014: $78,687Net Assets 2014: $339,5872014Assets 2015: $620,470Liabilities 2015: $268,247Net Assets 2015: $352,2232015Assets 2016: $597,329Liabilities 2016: $261,733Net Assets 2016: $335,5962016Assets 2017: $568,100Liabilities 2017: $254,933Net Assets 2017: $313,1672017Assets 2018: $535,262Liabilities 2018: $254,298Net Assets 2018: $280,9642018Assets 2019: $504,459Liabilities 2019: $246,458Net Assets 2019: $258,0012019Assets 2020: $475,613Liabilities 2020: $238,633Net Assets 2020: $236,9802020Assets 2021: $451,047Liabilities 2021: $230,033Net Assets 2021: $221,0142021Assets 2022: $446,969Liabilities 2022: $218,232Net Assets 2022: $228,7372022Assets 2023: $439,414Liabilities 2023: $199,929Net Assets 2023: $239,4852023Assets 2024: $475,375Liabilities 2024: $190,248Net Assets 2024: $285,1272024

Highlighted filing

2024

Assets$475,375
Liabilities$190,248
Net Assets$285,127
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $63,966Expenses 2010: $69,667Net Income 2010: -$5,7012010Revenue 2011: $55,108Expenses 2011: $56,390Net Income 2011: -$1,2822011Revenue 2012: $83,994Expenses 2012: $71,182Net Income 2012: $12,8122012Revenue 2013: $101,880Expenses 2013: $47,136Net Income 2013: $54,7442013Revenue 2014: $95,807Expenses 2014: $55,752Net Income 2014: $40,0552014Revenue 2015: $97,806Expenses 2015: $85,170Net Income 2015: $12,6362015Revenue 2016: $79,735Expenses 2016: $96,362Net Income 2016: -$16,6272016Revenue 2017: $56,750Expenses 2017: $79,179Net Income 2017: -$22,4292017Revenue 2018: $57,334Expenses 2018: $82,985Net Income 2018: -$25,6512018Revenue 2019: $55,232Expenses 2019: $78,195Net Income 2019: -$22,9632019Revenue 2020: $56,828Expenses 2020: $77,849Net Income 2020: -$21,0212020Revenue 2021: $64,311Expenses 2021: $80,277Net Income 2021: -$15,9662021Revenue 2022: $92,732Expenses 2022: $85,009Net Income 2022: $7,7232022Revenue 2023: $70,754Expenses 2023: $60,006Net Income 2023: $10,7482023Revenue 2024: $118,555Expenses 2024: $72,913Net Income 2024: $45,6422024

Highlighted filing

2024

Revenue$118,555
Expenses$72,913
Net Income$45,642
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$475,375
Liabilities
$190,248
Net assets
$285,127
Revenue
$118,555
Expenses
$72,913
Net income
$45,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.75$1.90$2.85$1.19$0.73$0.46
2023Detailed filing. Detailed filing data is available for this year.$4.39$2.00$2.39$0.71$0.60$0.11
2022Detailed filing. Detailed filing data is available for this year.$4.47$2.18$2.29$0.93$0.85$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.51$2.30$2.21$0.64$0.80$0.16
2020Detailed filing. Detailed filing data is available for this year.$4.76$2.39$2.37$0.57$0.78$0.21
2019Detailed filing. Detailed filing data is available for this year.$5.04$2.46$2.58$0.55$0.78$0.23
2018Detailed filing. Detailed filing data is available for this year.$5.35$2.54$2.81$0.57$0.83$0.26
2017Detailed filing. Detailed filing data is available for this year.$5.68$2.55$3.13$0.57$0.79$0.22
2016Detailed filing. Detailed filing data is available for this year.$5.97$2.62$3.36$0.80$0.96$0.17
2015Detailed filing. Detailed filing data is available for this year.$6.20$2.68$3.52$0.98$0.85$0.13
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.79$3.40$0.96$0.56$0.40
2013Detailed filing. Detailed filing data is available for this year.$4.33$1.33$3.00$1.02$0.47$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$1.58$2.45$0.84$0.71$0.13
2011Summary only. Only limited summary data is available for this year.$3.90$1.58$0.55$0.56$0.01
2010Summary only. Only limited summary data is available for this year.$4.06$1.73$0.64$0.70$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$118,555
Mission and Program Overview

Mission

To provide youth and amateur baseball activities for the area youth and amateur baseball players.

Promote youth and amateur baseball

Program Services

DescriptionGrantsExpenses
EDUCATED AND PROMOTED THE SPORT FO BASEBALL FOR VARIOUS YOUTH LEAGUES. HIGH SCHOOL, VFW, AMERICAN LEGION AND AMATEUR LEAGUES-$0
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JIM HEMKERPresident-$0--
Filing and Contact Details

Filer

Filer Name
Freeport Baseball Association Inc
EIN
20-3069782
In Care Of
% JIM HENKER
Phone
3208362503
Address
PO BOX 187, FREEPORT, MN 56331

Signing Officer

Name
Jim Henker
Title
Member
Phone
3208362503
Signed
2025-11-13
Discuss with paid preparer
No

Preparer

Firm
Daniel Schleper CPA PSC
Address
PO Box 475, Cold Spring, MN 56320
Preparer
Daniel Schleper CPA
Phone
3206858634
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountINSURANCE PROCEEDS 44,413”

Description of other expenses Part I line 16

“Description AmountINTEREST EXPENSE 15,961PROGRAM SERVICES 45,627DEPRECIATION EXPENSE 10,000”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearNOTE PAYABLE 199,929 190,248”

Raw XML Appendix138 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0JIM HEMKER
IRS990EZ/BooksInCareOfDetail/PhoneNum03208362126
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 187
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FREEPORT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056331
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02445
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt048406
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt074142
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt045642
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01325
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0439414
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0475375
IRS990EZ/GrossReceiptsAmt0118555
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0436969
IRS990EZ/LandAndBuildingsGrp/EOYAmt0426969
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0239485
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0285127
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0239485
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0285127
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JIM HEMKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt071588
IRS990EZ/OtherRevenueTotalAmt044413
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE YOUTH AND AMATEUR BASEBALL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATED AND PROMOTED THE SPORT FO BASEBALL FOR VARIOUS YOUTH LEAGUES. HIGH SCHOOL, VFW, AMERICAN LEGION AND AMATEUR LEAGUES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0199929
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0190248
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072913
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0118555
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt074142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt070754
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt092732
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt064142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt056645
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0358415
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0352
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt044413
IRS990ScheduleA/OtherIncome509Grp/TotalAmt044413
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88980
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0358767
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt074142
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt070754
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt092732
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt064311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt056828
IRS990ScheduleA/Total509Grp/TotalAmt0358767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0118555
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt070754
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt092732
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt064311
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt056828
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0403180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountINSURANCE PROCEEDS 44,413
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountINTEREST EXPENSE 15,961PROGRAM SERVICES 45,627DEPRECIATION EXPENSE 10,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearNOTE PAYABLE 199,929 190,248
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM HENKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum03208362503
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEPORT BASEBALL ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0203069782
ReturnHeader/Filer/InCareOfNm0% JIM HENKER
ReturnHeader/Filer/PhoneNum03208362503
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 187
ReturnHeader/Filer/USAddress/CityNm0FREEPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056331
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274396326
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Daniel Schleper CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 475
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cold Spring
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056320
ReturnHeader/PreparerPersonGrp/PhoneNum03206858634
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL SCHLEPER CPA
ReturnHeader/ReturnTs02025-11-13T15:45:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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