Civic Intelligence

Kenilworth-Winnetka Baseball Association Inc.

990 • Fiscal year 2018 • EIN 23-7176478

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 13, 2019

1477 Edgewood LaneWinnetka, IL 60093

(203) 733-3623

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

87th percentile

43%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

87th percentile

52%

Faster revenue growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$554,370

Up $165,522 (+43%) from 2017

Net Assets

Up

$550,082

Up $161,234 (+41%) from 2017

Liabilities

Up

$4,288

Up $4,288 from 2017

Revenue

Up

$635,890

Up $217,379 (+52%) from 2017

Expenses

Up

$474,656

Up $53,688 (+13%) from 2017

Net Income

Up

$161,234

Up $163,691 (+6662%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $358,749Liabilities 2015: $1,445Net Assets 2015: $357,3042015Assets 2016: $391,305Liabilities 2016: $0Net Assets 2016: $391,3052016Assets 2017: $388,848Liabilities 2017: $0Net Assets 2017: $388,8482017Assets 2018: $554,370Liabilities 2018: $4,288Net Assets 2018: $550,0822018Assets 2019: $705,670Liabilities 2019: $247,856Net Assets 2019: $457,8142019Assets 2020: $725,356Liabilities 2020: $267,550Net Assets 2020: $457,8062020Assets 2021: $729,753Liabilities 2021: $265,759Net Assets 2021: $463,9942021Assets 2022: $701,486Liabilities 2022: $310,179Net Assets 2022: $391,3072022Assets 2023: $511,193Liabilities 2023: $213,391Net Assets 2023: $297,8022023

Highlighted filing

2018

Assets$554,370
Liabilities$4,288
Net Assets$550,082

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $344,611Expenses 2015: $386,564Net Income 2015: -$41,9532015Revenue 2016: $431,893Expenses 2016: $397,892Net Income 2016: $34,0012016Revenue 2017: $418,511Expenses 2017: $420,968Net Income 2017: -$2,4572017Revenue 2018: $635,890Expenses 2018: $474,656Net Income 2018: $161,2342018Revenue 2019: $475,161Expenses 2019: $467,429Net Income 2019: $7,7322019Revenue 2020: $425,018Expenses 2020: $425,026Net Income 2020: -$82020Revenue 2021: $552,954Expenses 2021: $546,766Net Income 2021: $6,1882021Revenue 2022: $494,047Expenses 2022: $566,734Net Income 2022: -$72,6872022Revenue 2023: $557,922Expenses 2023: $651,427Net Income 2023: -$93,5052023

Highlighted filing

2018

Revenue$635,890
Expenses$474,656
Net Income$161,234
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 13, 2019
Return Version
2018v3.1
Gross Receipts
$635,890
Mission and Program Overview

Mission

To conduct organized youth baseball programs for kenilworth, winnetka and northfield illinois elementary and middle school children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$269,351$462,020▲ $192,669
Land, Buildings, and Equipment, Net$111,587$92,350▼ $19,237
Prepaid Expenses and Deferred Charges$7,910$0▼ $7,910
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$388,848$554,370▲ $165,522
Other Assets Total-$0-
Liabilities
Deferred Revenue-$4,288-
Total Liabilities$0$4,288▲ $4,288
Net Assets / Fund Balance
Unrestricted Net Assets$388,848$550,082▲ $161,234
Total Net Assets Fund Balance$388,848$550,082▲ $161,234
Total Liabilities and Net Assets / Fund Balance$388,848$554,370▲ $165,522

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$92,350$196,208$288,558
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt HuffPresident
Mike NigroVice President
Bill SchumacherDirector
Chris DonaldsonDirector
Chris LolliDirector
Darin SchmalzDirector
Dave McgranahanDirector
David DonaldsonDirector
Drew DuffDirector
Greg BaileyDirector
Jake MatyasDirector
Jon BuckDirector
Kevin CarlsonDirector
Matt AlshouseDirector
Tim DrehkoffDirector
Peter RuckSecretary
Manny RiveraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$635,873
Investment Income
$17
Other Revenue
$0
Change in Net Assets
$161,234

Audited Revenue Reconciliation

Revenue per Audited Statements
$635,890
Total Revenue per Audited Statements
$635,890
Total Revenue per Form 990
$635,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$474,656
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
All Other Expenses$68,454$33,853-$102,307
Other Expenses$40,565--$40,565
Depreciation Depletion$19,237--$19,237
Advertising$6,800--$6,800
Insurance-$6,100-$6,100
Fees for Services Accounting-$5,419-$5,419
Total Functional Expenses$429,284$45,372$0$474,656

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$474,656
Total Expenses per Audited Statements$474,656
Total Expenses per Form 990$474,656
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nicole RiveraB.o.d. SpouseIndependent ContractorNo$11,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
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, Line 11B: Form 990 Review Process

The board of directors reviews the form 990.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Kenilworth-winnetka Baseball
EIN
23-7176478
Phone
2037333623
Address
1477 EDGEWOOD LANE, WINNETKA, IL 60093

Signing Officer

Name
Manny Rivera
Title
Treasurer
Signed
2019-09-13
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
20

Preparer

Firm
Manning Silverman & Company
Address
175 Olde Half Day Road 290, Lincolnshire, IL 60069
Preparer
Wayne E Silverman
Phone
8474598850
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

ADMIN SUPPORT: Column (A) - Total = $13667; Column (B) - Program Services = $0; Column (C) - Management & General = $13667; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $9063; Column (B) - Program Services = $0; Column (C) - Management & General = $9063; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INDOOR PRACTICE FACILITY: Column (A) - Total = $2910; Column (B) - Program Services = $2910; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $10437; Column (B) - Program Services = $4997; Column (C) - Management & General = $5440; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PLAYING FIELD RENTAL: Column (A) - Total = $27881; Column (B) - Program Services = $27881; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

STORAGE FEES: Column (A) - Total = $5683; Column (B) - Program Services = $0; Column (C) - Management & General = $5683; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TROPHIES AND AWARDS: Column (A) - Total = $5328; Column (B) - Program Services = $5328; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UNIFORMS: Column (A) - Total = $27338; Column (B) - Program Services = $27338; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Financial Statement Notes

Part X : FIN48 Footnote

The association is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and is not considered to be a private foundation. It is also required to recognize or derecognize in its financial statements positions taken or expected to be taken in a tax return on a "more likely than not" threshold. The association does not believe its financial statements include any uncertain tax positions. The association's income tax filings for the years 2015 and thereafter remain subject to examination by the internal revenue service.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
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