Civic Intelligence

Buckhead Baseball Inc.

990 • Fiscal year 2016 • EIN 23-7114393

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 07, 2017

1266 W Paces Ferry Road Box 273Atlanta, GA 30327

(404) 231-2143

Siviq Scores

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

Liabilities / Assets

60th percentile

0.18x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

69th percentile

0.29x

Higher debt load relative to revenue than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

66th percentile

8.2%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

38th percentile

$24,083

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

42nd percentile

-0.4%

Faster asset growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

34th percentile

-2.9%

Faster revenue growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,300,002

Down $5,425 (-0.4%) from 2015

Net Assets

Up

$1,064,235

Up $66,483 (+6.7%) from 2015

Liabilities

Down

$235,767

Down $71,908 (-23%) from 2015

Revenue

Down

$809,967

Down $24,059 (-2.9%) from 2015

Expenses

Down

$743,484

Down $37,905 (-4.9%) from 2015

Net Income

Up

$66,483

Up $13,846 (+26%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $1,201,791Liabilities 2013: $261,397Net Assets 2013: $940,3942013Assets 2015: $1,305,427Liabilities 2015: $307,675Net Assets 2015: $997,7522015Assets 2016: $1,300,002Liabilities 2016: $235,767Net Assets 2016: $1,064,2352016Assets 2018: $1,740,591Liabilities 2018: $534,777Net Assets 2018: $1,205,8142018Assets 2019: $1,628,531Liabilities 2019: $559,756Net Assets 2019: $1,068,7752019Assets 2021: $1,323,731Liabilities 2021: $526,027Net Assets 2021: $797,7042021

Highlighted filing

2016

Assets$1,300,002
Liabilities$235,767
Net Assets$1,064,235

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $554,4602013Revenue 2015: $834,026Expenses 2015: $781,389Net Income 2015: $52,6372015Revenue 2016: $809,967Expenses 2016: $743,484Net Income 2016: $66,4832016Revenue 2018: $926,581Expenses 2018: $844,735Net Income 2018: $81,8462018Revenue 2019: $717,239Expenses 2019: $854,278Net Income 2019: -$137,0392019Revenue 2021: $666,103Expenses 2021: $748,404Net Income 2021: -$82,3012021

Highlighted filing

2016

Revenue$809,967
Expenses$743,484
Net Income$66,483
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 7, 2017
Return Version
2015v3.0
Gross Receipts
$818,764
Mission and Program Overview

Mission

Manage recreational baseball league for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$935,880$942,399▲ $6,519
Savings and Temporary Cash Investments$150,521$175,418▲ $24,897
Cash and Non-Interest-Bearing Accounts$185,003$153,216▼ $31,787
Prepaid Expenses and Deferred Charges$34,023$28,969▼ $5,054
Total Assets$1,305,427$1,300,002▼ $5,425
Liabilities
Deferred Revenue$219,339$221,202▲ $1,863
Accounts Payable and Accrued Expenses$88,336$14,565▼ $73,771
Total Liabilities$307,675$235,767▼ $71,908
Net Assets / Fund Balance
Unrestricted Net Assets$997,752$1,064,235▲ $66,483
Total Net Assets Fund Balance$997,752$1,064,235▲ $66,483
Total Liabilities and Net Assets / Fund Balance$1,305,427$1,300,002▼ $5,425

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$933,957$1,553,404$2,487,361
Equipment$8,442$18,673$27,115
Other Land Buildings$0$10,000$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer RogersProgram Administator/RegisPT$24,083$24,083

Board Members and Trustees

NameTitle
Dow KirkpatrickPast President
Matthew T WoodsPresident
Walt DerisoVice President
Charles W Wickliffe IIITreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$190,207
Program Service Revenue
$610,601
Investment Income
$0
Other Revenue
$9,159
All Other Contributions
$190,207
Change in Net Assets
$66,483

Audited Revenue Reconciliation

Revenue per Audited Statements
$809,967
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,797
Total Revenue per Audited Statements
$818,764
Total Revenue per Form 990
$809,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$706,184
Salaries, Compensation, and Employee Benefits$37,300
Total Fundraising Expense$13,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$235,861--$235,861
Depreciation Depletion$118,602--$118,602
All Other Expenses$58,468$7,371-$65,839
Fees for Services Other$46,900-$13,630$60,530
Current Officers, Directors, Trustees, and Key Employees-$37,300-$37,300
Other Expenses$19,134--$19,134
Insurance-$16,718-$16,718
Fees for Services Legal-$14,714-$14,714
Office Expenses-$2,255-$2,255
Total Functional Expenses$651,496$78,358$13,630$743,484

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$752,281
Expenses per Audited Statements$743,484
Total Expenses per Form 990$743,484
Expenses Not Reported on Form 990$8,797
Expenses Not Reported on Financial Statements$0
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
Yes
Audit committee
No
Backup withholding compliance
Yes
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

Form 990, Part VI, Section B, line 11

The Form 990 is prepared by the organization's outside accountant, Bennett Thrasher, and reviewed by the organization's Treasurer.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Buckhead Baseball Inc
EIN
23-7114393
Phone
4042312143
Address
1266 W Paces Ferry Road Box 273, Atlanta, GA 30327

Signing Officer

Name
Matthew T Woods
Title
President
Phone
4042312143
Signed
2017-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew T Woods
Formed
1952
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Bennett Thrasher LLP
Address
3300 Riverwood Parkway 700, Atlanta, GA 30339
Preparer
Timothy S Oberst
Phone
7703962200
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Organization adopted the provisions of Financial Accounting Standards Board Accounting Standard Codification (ASC) for income taxes. This ASC requires that a tax position be recognized or derecognized based on a "more-likely-than-not" threshold. This applies to positions taken or expected to be taken in a tax return. The implementation of this ASC had no impact on the Organization's statement of financial position or statements of activities and changes in net assets. The Organization does not believe its financial statements include any material uncertain tax positions. The organization is no longer subject to federal and state income tax examinations by tax authorities for years prior to 2012.

Part XI, Line 2D - Other Adjustments:

Merchandise Costs 8,797.

Part XII, Line 2D - Other Adjustments:

Merchandise Costs 8,797.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization adopted the provisions of Financial Accounting Standards Board Accounting Standard Codification (ASC) for income taxes. This ASC requires that a tax position be recognized or derecognized based on a "more-likely-than-not" threshold. This applies to positions taken or expected to be taken in a tax return. The implementation of this ASC had no impact on the Organization's statement of financial position or statements of activities and changes in net assets. The Organization does not believe its financial statements include any material uncertain tax positions. The organization is no longer subject to federal and state income tax examinations by tax authorities for years prior to 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Merchandise Costs 8,797.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Merchandise Costs 8,797.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0942399
IRS990ScheduleD/TotalExpensesPerForm990Amt0743484
IRS990ScheduleD/TotalRevenuePerForm990Amt0809967
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0818764
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0752281
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by the organization's outside accountant, Bennett Thrasher, and reviewed by the organization's Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization makes its governing documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01305427
IRS990/TotalAssetsEOYAmt01300002
IRS990/TotalAssetsGrp/BOYAmt01305427
IRS990/TotalAssetsGrp/EOYAmt01300002
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0190207
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013630
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078358
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0651496
IRS990/TotalFunctionalExpensesGrp/TotalAmt0743484
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0307675
IRS990/TotalLiabilitiesEOYAmt0235767
IRS990/TotalLiabilitiesGrp/BOYAmt0307675
IRS990/TotalLiabilitiesGrp/EOYAmt0235767
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0997752
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01064235
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0651496
IRS990/TotalProgramServiceRevenueAmt0610601
IRS990/TotalReportableCompFromOrgAmt024083
IRS990/TotalRevenueGrp/ExclusionAmt09159
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0610601
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0809967
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01305427
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01300002
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0997752
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01064235
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01266 W Paces Ferry Road Box 273
IRS990/USAddress/CityNm0Atlanta
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030327
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.buckheadbaseball.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Matthew T Woods
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04042312143
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Buckhead Baseball Inc
ReturnHeader/Filer/BusinessNameControlTxt0BUCK
ReturnHeader/Filer/EIN0237114393
ReturnHeader/Filer/PhoneNum04042312143
ReturnHeader/Filer/USAddress/AddressLine1Txt01266 W Paces Ferry Road Box 273
ReturnHeader/Filer/USAddress/CityNm0Atlanta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030327
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581673613
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bennett Thrasher LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03300 Riverwood Parkway 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030339
ReturnHeader/PreparerPersonGrp/PhoneNum07703962200
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Timothy S Oberst
ReturnHeader/ReturnTs02017-08-14T08:10:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

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