Civic Intelligence

Buckhead Baseball Inc.

990 • Fiscal year 2020 • EIN 23-7114393

Jul 01, 2019 to Jun 30, 2020 • Filed on Sep 20, 2021

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

74th percentile

0.35x

Higher debt load relative to assets than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.73x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

50th percentile

$59,580

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

6th percentile

-16%

Faster asset growth than 6% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-8.1%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,360,539

Down $267,992 (-16%) from 2019

Net Assets

Down

$880,005

Down $188,770 (-18%) from 2019

Liabilities

Down

$480,534

Down $79,222 (-14%) from 2019

Revenue

Down

$658,973

Down $58,266 (-8.1%) from 2019

Expenses

Down

$847,743

Down $6,535 (-0.8%) from 2019

Net Income

Down

-$188,770

Down $51,731 (-38%) from 2019

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 2020: $1,360,539Liabilities 2020: $480,534Net Assets 2020: $880,0052020Assets 2021: $1,323,731Liabilities 2021: $526,027Net Assets 2021: $797,7042021

Highlighted filing

2020

Assets$1,360,539
Liabilities$480,534
Net Assets$880,005

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 2020: $658,973Expenses 2020: $847,743Net Income 2020: -$188,7702020Revenue 2021: $666,103Expenses 2021: $748,404Net Income 2021: -$82,3012021

Highlighted filing

2020

Revenue$658,973
Expenses$847,743
Net Income-$188,770
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Sep 20, 2021
Return Version
2019v5.2
Gross Receipts
$668,534
Mission and Program Overview

Mission

Manage recreational baseball league for children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,172,980$1,120,523▼ $52,457
Savings and Temporary Cash Investments$225,374$136,297▼ $89,077
Cash and Non-Interest-Bearing Accounts$230,177$103,719▼ $126,458
Total Assets$1,628,531$1,360,539▼ $267,992
Liabilities
Other Liabilities$400,000$400,000→ $0
Deferred Revenue$148,432$51,134▼ $97,298
Accounts Payable and Accrued Expenses$11,324$29,400▲ $18,076
Total Liabilities$559,756$480,534▼ $79,222
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,068,775$880,005▼ $188,770
Total Net Assets Fund Balance$1,068,775$880,005▼ $188,770
Total Liabilities and Net Assets / Fund Balance$1,628,531$1,360,539▼ $267,992

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$741,688$2,071,589$2,813,277
Land$376,835-$376,835
Equipment$2,000$25,116$27,116
Other Land Buildings$0$10,000$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cedric HunterUmpire CoordinatorPT$59,580$59,580
Jennifer RogersRegistrar/secretaryPT$33,500$33,500
Bret WhiteFacilities DirectorPT$24,960$24,960
Jake JohnstonFacilitiesPT$6,780$6,780

Board Members and Trustees

NameTitle
Ryan LevensonPast President
Tommy TidwellPresident
Jon BalchVice President
Michael RollauerAll-star Coordinator
Andrew LindsayCity of Atlanta Coordinator
Bill MelvinCoaches Clinics
Pablo AyalaFacilities
Gene WarrenFacilities/advisory
Mark MckinneyHead of League Development
Bill SmithInsurance
Pat StevensLeague Development
Nathan AllenLegal Counsel
Pierce LowreyLegal Counsel
Bobby MitchellSales & Marketing Coordinator
Charlie WickliffeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$112,932
Program Service Revenue
$544,605
Investment Income
$0
Other Revenue
$1,436
All Other Contributions
$112,932
Change in Net Assets
$-188,770

Audited Revenue Reconciliation

Revenue per Audited Statements
$658,973
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,561
Total Revenue per Audited Statements
$668,534
Total Revenue per Form 990
$658,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$804,119
Salaries, Compensation, and Employee Benefits$43,624
Total Fundraising Expense$15,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$346,811--$346,811
Depreciation Depletion$141,767--$141,767
Fees for Services Other$48,390-$15,680$64,070
Current Officers, Directors, Trustees, and Key Employees-$43,624-$43,624
Interest-$34,056-$34,056
All Other Expenses$20,220$8,347-$28,567
Insurance-$19,849-$19,849
Fees for Services Legal-$12,225-$12,225
Other Expenses$20,560$11,937-$11,937
Office Expenses-$5,225-$5,225
Total Functional Expenses$696,800$135,263$15,680$847,743

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$857,304
Expenses per Audited Statements$847,743
Total Expenses per Form 990$847,743
Expenses Not Reported on Form 990$9,561
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$400,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

Form 990, Part VI, Section B, Line 11B

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
Charlie Wickliffe
Title
Treasurer
Phone
4042312143
Signed
2021-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlie Wickliffe
Formed
1952
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Bennett Thrasher Llp
Address
3300 RIVERWOOD PARKWAY 700, ATLANTA, GA 30339
Preparer
Jennings P Pitts
Phone
7703962200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization applies the provisions of financial accounting standards board (fasb) accounting standard codification (asc) for income taxes, which 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 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 examination by tax authorities for years prior to 2017.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

MERCHANDISE COSTS 9,561.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

MERCHANDISE COSTS 9,561.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt13UMPIRE COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14COACHES CLINICS
IRS990/Form990PartVIISectionAGrp/TitleTxt15LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt16LEGAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt17INSURANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt18CITY OF ATLANTA COORDINATOR
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MANAGE RECREATIONAL BASEBALL LEAGUE FOR CHILDREN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01068775
IRS990/NetAssetsOrFundBalancesEOYAmt0880005
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-7850
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-7850
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01068775
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0880005
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0346811
IRS990/OccupancyGrp/TotalAmt0346811
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05225
IRS990/OfficeExpensesGrp/TotalAmt05225
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0UNIFORMS
IRS990/OtherExpensesGrp/Desc1BASEBALLS & EQUIPMENT
IRS990/OtherExpensesGrp/Desc2SECURITY
IRS990/OtherExpensesGrp/Desc3MISCELLEANOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011937
IRS990/OtherExpensesGrp/ProgramServicesAmt093703
IRS990/OtherExpensesGrp/ProgramServicesAmt125349
IRS990/OtherExpensesGrp/ProgramServicesAmt220560
IRS990/OtherExpensesGrp/TotalAmt093703
IRS990/OtherExpensesGrp/TotalAmt125349
IRS990/OtherExpensesGrp/TotalAmt220560
IRS990/OtherExpensesGrp/TotalAmt311937
IRS990/OtherLiabilitiesGrp/BOYAmt0400000
IRS990/OtherLiabilitiesGrp/EOYAmt0400000
IRS990/OtherRevenueMiscGrp/BusinessCd0731990
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt09286
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09286
IRS990/OtherRevenueTotalAmt09286
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHARLIE WICKLIFFE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0544605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0544605
IRS990/ProgSrvcAccomActy2Grp/Desc0MAINTENANCE AND GROUNDSKEEPING OF FACILITY AND DEPRECIATION OF IMPROVEMENTS TO PROPERTY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0488578
IRS990/ProgSrvcAccomActy3Grp/Desc0PAYMENTS TO UMPIRES AND SECURITY DURING THE REGULAR SEASON AND PLAYOFFS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt068950
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt094386
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0808798
IRS990/PYOtherRevenueAmt0-1525
IRS990/PYProgramServiceRevenueAmt0624378
IRS990/PYRevenuesLessExpensesAmt0-137039
IRS990/PYSalariesCompEmpBnftPaidAmt045480
IRS990/PYTotalExpensesAmt0854278
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0717239
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-188770
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0544605
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0225374
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0136297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0112932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt094386
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0233410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0186527
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0190207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0817462
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03077597
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09286
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt05793
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt067425
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02756
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt06631
IRS990ScheduleA/OtherIncome170Grp/TotalAmt091891
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89890
IRS990ScheduleA/PublicSupportPY170Pct00.91770
IRS990ScheduleA/PublicSupportTotal170Amt0817462
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0112932
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt094386
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0233410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0186527
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0190207
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0817462
IRS990ScheduleA/TotalSupportAmt0909353
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt02000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025116
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027116
IRS990ScheduleD/ExpensesNotReportedAmt09561
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0847743
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0376835
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0376835
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0741688
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02071589
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02813277
IRS990ScheduleD/OtherExpensesIncludedAmt09561
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0400000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherRevenueAmt09561
IRS990ScheduleD/RevenueNotReportedAmt09561
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0658973
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION APPLIES THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD CODIFICATION (ASC) FOR INCOME TAXES, WHICH 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 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 EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MERCHANDISE COSTS 9,561.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MERCHANDISE COSTS 9,561.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01120523
IRS990ScheduleD/TotalExpensesPerForm990Amt0847743
IRS990ScheduleD/TotalLiabilityAmt0400000
IRS990ScheduleD/TotalRevenuePerForm990Amt0658973
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0668534

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