Civic Intelligence

Mountain Top Area Little League Inc

EIN 23-2907706 • 501(c)3 • Mountain Top, PA

Profile

The mission of Mountain Top Area Little League is to instill in the youth of our community the ideals of good sportsmanship, honesty, loyalty, courage, and respect for authority and each other. To promote strength of character, mind, and body toward the development of good, decent, and trustworthy citizens. The three (3) Guiding Principals of the league are to: 1). Use baseball/softball as the vehicle by which we implement the objectives of our mission. 2). Emphasis is placed upon teamwork, comradeship, fair play, and skills development while maintaining a fun atmosphere for all participants. 3). Emphasis shall be given to promoting the greatest good for the greatest number of children.

375 Alberdeen RdMountain Top, PA 18707

www.mttopll.com

Siviq Scores

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

Liabilities / Assets

88th percentile

0.44x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.55x

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

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

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

62nd percentile

4.9%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

49th percentile

-3.1%

Faster revenue growth than 49% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$175,519

Up $8,170 (+4.9%) from 2023

Liabilities

Down

$77,861

Down $6,539 (-7.7%) from 2023

Net Assets

Up

$97,658

Up $14,709 (+18%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin64th percentile

Revenue

Down

$141,977

Down $4,575 (-3.1%) from 2023

Expenses

Down

$127,268

Down $4,631 (-3.5%) from 2023

Net Income

Up

$14,709

Up $56 (+0.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$200K$150K$100K$50K$0Assets 2011: $46,372Net Assets 2011: $46,3722011Assets 2012: $45,012Net Assets 2012: $45,0122012Assets 2013: $55,690Liabilities 2013: $02013Assets 2014: $63,574Net Assets 2014: $63,5742014Assets 2015: $75,933Liabilities 2015: $8,342Net Assets 2015: $67,5912015Assets 2016: $74,456Liabilities 2016: $6,078Net Assets 2016: $68,3782016Assets 2017: $68,533Liabilities 2017: $3,720Net Assets 2017: $64,8132017Assets 2018: $55,386Liabilities 2018: $1,051Net Assets 2018: $54,3352018Assets 2019: $67,348Net Assets 2019: $67,3482019Assets 2020: $175,123Liabilities 2020: $84,400Net Assets 2020: $90,7232020Assets 2021: $146,371Liabilities 2021: $83,678Net Assets 2021: $62,6932021Assets 2022: $152,696Liabilities 2022: $84,400Net Assets 2022: $68,2962022Assets 2023: $167,349Liabilities 2023: $84,400Net Assets 2023: $82,9492023Assets 2024: $175,519Liabilities 2024: $77,861Net Assets 2024: $97,6582024

Highlighted filing

2024

Assets$175,519
Liabilities$77,861
Net Assets$97,658
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $80,178Expenses 2011: $86,123Net Income 2011: -$5,9452011Revenue 2012: $79,224Expenses 2012: $80,584Net Income 2012: -$1,3602012Revenue 2013: $98,765Expenses 2013: $88,087Net Income 2013: $10,6782013Revenue 2014: $97,282Expenses 2014: $89,398Net Income 2014: $7,8842014Revenue 2015: $98,996Expenses 2015: $94,979Net Income 2015: $4,0172015Revenue 2016: $97,413Expenses 2016: $96,626Net Income 2016: $7872016Revenue 2017: $98,740Expenses 2017: $102,305Net Income 2017: -$3,5652017Revenue 2018: $105,274Expenses 2018: $115,752Net Income 2018: -$10,4782018Revenue 2019: $112,383Expenses 2019: $99,370Net Income 2019: $13,0132019Revenue 2020: $111,557Expenses 2020: $88,182Net Income 2020: $23,3752020Revenue 2021: $70,665Expenses 2021: $98,695Net Income 2021: -$28,0302021Revenue 2022: $137,944Expenses 2022: $132,341Net Income 2022: $5,6032022Revenue 2023: $146,552Expenses 2023: $131,899Net Income 2023: $14,6532023Revenue 2024: $141,977Expenses 2024: $127,268Net Income 2024: $14,7092024

Highlighted filing

2024

Revenue$141,977
Expenses$127,268
Net Income$14,709
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$175,519
Liabilities
$77,861
Net assets
$97,658
Revenue
$141,977
Expenses
$127,268
Net income
$14,709
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.78$0.98$1.42$1.27$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.84$0.83$1.47$1.32$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.84$0.68$1.38$1.32$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.84$0.63$0.71$0.99$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.75$0.84$0.91$1.12$0.88$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.67$1.12$0.99$0.13
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$1.05$1.16$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.69$0.04$0.65$0.99$1.02$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.06$0.68$0.97$0.97$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.08$0.68$0.99$0.95$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.64$0.97$0.89$0.08
2013Summary only. Only limited summary data is available for this year.$0.56$0.00$0.99$0.88$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.45$0.79$0.81$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.46$0.80$0.86$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Dec 14, 2024
Return Version
2023v5.1
Gross Receipts
$183,889
Mission and Program Overview

Mission

Provide recreational baseball for area youths

The mission of Mountain Top Area Little League is to instill in the youth of our community the ideals of good sportsmanship, honesty, loyalty, courage, and respect for authority and each other. To promote strength of character, mind, and body toward the development of good, decent, and trustworthy citizens. The three 3 Guiding Principals of the league are to: 1. Use baseball/softball as the vehicle by which we implement the objectives of our mission. 2. Emphasis is placed upon teamwork, comradeship, fair play, and skills development while maintaining a fun atmosphere for all participants. 3. Emphasis shall be given to promoting the greatest good for the greatest number of children.

Program Services

DescriptionGrantsExpenses
Provided educational and recreational baseball and softball to over 500 boys and girls ranging in ages 7 to 12. Added girls coach program, hosted girls 8-9-10 softball tournament and several local travel softball tournaments during the summer.-$71,412
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Justin KrommesPresidentPT$0--
David SkutnikVice PresidentPT$0--
Harry O'NeillDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Mountain Top Area Little League Inc
EIN
23-2907706
Phone
5702624032
Address
375 Alberdeen Rd, Mountain Top, PA 18707

Signing Officer

Name
Justin Krommes
Title
President
Signed
2024-12-14
Discuss with paid preparer
Yes

Preparer

Firm
Castellani Consulting LLC
Address
137 Long Run Rd, Drums, PA 18222
Preparer
Patrick Castellani
Phone
5708529578
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Field rentals $4620”

Other Revenue.2

“Sponsorships/Ad Boards $36700”

Other Expenses.1

“Equipment Exp $71412”

Other Assets.1003

“Machinery and Equipment - Beginning $88866 Machinery and Equipment - Ending $81174”

Total Liabilities.1

“SBA Loan - Beginning $84400 SBA Loan - Ending $77861”

Raw XML Appendix171 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/GrossReceiptsAmt0183889
IRS990EZ/GrossSalesOfInventoryAmt070095
IRS990EZ/GroupExemptionNum03158
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt082949
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt081174
IRS990EZ/OtherExpensesTotalAmt071412
IRS990EZ/OtherRevenueTotalAmt041320
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProgramServiceRevenueAmt055905
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IRS990EZ/SpecialEventsDirectExpensesAmt06258
IRS990EZ/SpecialEventsNetIncomeLossAmt07667
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PA
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Field rentals $4620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Sponsorships/Ad Boards $36700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Equipment Exp $71412
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Machinery and Equipment - Beginning $88866 Machinery and Equipment - Ending $81174
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Justin Krommes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mountain Top Area Little League Inc
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0232907706
ReturnHeader/Filer/PhoneNum05702624032
ReturnHeader/Filer/USAddress/AddressLine1Txt0375 Alberdeen Rd
ReturnHeader/Filer/USAddress/CityNm0Mountain Top
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018707
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883430460
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0137 Long Run Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Drums
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018222
ReturnHeader/PreparerPersonGrp/PhoneNum05708529578
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Patrick Castellani
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-12-14T07:52:22-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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