Civic Intelligence

Sioux Empire Fastpitch Softball Assn Inc.

EIN 23-7223489 • 501(c)3 • Sioux Falls, SD

Pub. 78 Eligible

Profile

YOUTH FASTPITCH SOFTBALL

605 S Watson Ave Suite 100Sioux Falls, SD 57106

www.sefsa.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

35th percentile

-6.0%

Higher net margin than 35% 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

40th percentile

-10%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

38th percentile

-14%

Faster revenue growth than 38% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$81,480

Down $9,364 (-10%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$81,480

Down $7,859 (-8.8%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin35th percentile

Revenue

Down

$130,304

Down $22,021 (-14%) from 2023

Expenses

Down

$138,163

Down $16,863 (-11%) from 2023

Net Income

Down

-$7,859

Down $5,158 (-191%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$150K$100K$50K$0Assets 2017: $67,912Liabilities 2017: $1,424Net Assets 2017: $66,4882017Assets 2018: $67,181Liabilities 2018: $1,849Net Assets 2018: $65,3322018Assets 2019: $112,297Liabilities 2019: $713Net Assets 2019: $111,5842019Assets 2020: $44,325Liabilities 2020: $6,325Net Assets 2020: $38,0002020Assets 2021: $97,515Liabilities 2021: $2,496Net Assets 2021: $95,0192021Assets 2022: $93,546Liabilities 2022: $1,505Net Assets 2022: $92,0412022Assets 2023: $90,844Liabilities 2023: $1,505Net Assets 2023: $89,3392023Assets 2024: $81,480Net Assets 2024: $81,4802024

Highlighted filing

2024

Assets$81,480
Liabilities-
Net Assets$81,480
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$200K$100K$0-$100KRevenue 2017: $178,602Expenses 2017: $169,344Net Income 2017: $9,2582017Revenue 2018: $178,136Expenses 2018: $179,291Net Income 2018: -$1,1552018Revenue 2019: $186,162Expenses 2019: $139,909Net Income 2019: $46,2532019Revenue 2020: $20,281Expenses 2020: $93,864Net Income 2020: -$73,5832020Revenue 2021: $198,870Expenses 2021: $141,851Net Income 2021: $57,0192021Revenue 2022: $156,812Expenses 2022: $159,792Net Income 2022: -$2,9802022Revenue 2023: $152,325Expenses 2023: $155,026Net Income 2023: -$2,7012023Revenue 2024: $130,304Expenses 2024: $138,163Net Income 2024: -$7,8592024

Highlighted filing

2024

Revenue$130,304
Expenses$138,163
Net Income-$7,859
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$81,480
Liabilities
-
Net assets
$81,480
Revenue
$130,304
Expenses
$138,163
Net income
-$7,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.81$1.30$1.38$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.89$1.52$1.55$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.02$0.92$1.57$1.60$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.95$1.99$1.42$0.57
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.06$0.38$0.20$0.94$0.74
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.12$1.86$1.40$0.46
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.02$0.65$1.78$1.79$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.66$1.79$1.69$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$130,304
Mission and Program Overview

Mission

YOUTH FASTPITCH SOFTBALL

Program Services

DescriptionGrantsExpenses
OUR ORGANIZATION PROVIDES EQUIPMENT, UMPIRES, FIELDS, AND UNIFORMS TO OVER 2500 CHILDREN WHO PARTICIPATE IN YOUTH FASTPITCH SOFTBALL-$90,315
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TOM REEDPresident-$0--
DARIN FREESEVice Preside-$0--
KRISTOFOR BAHRSecretary-$0--
CELEST LARSONTreasurer-$0--
RICK GRAFFBoard Member-$0--
JAMES ELLEDGEBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Sioux Empire Fastpitch Softball
EIN
23-7223489
Phone
6055534513
Address
605 S WATSON AVE SUITE 100, SIOUX FALLS, SD 57106

Signing Officer

Name
Darin Freese
Title
Vice President
Phone
6053718836
Signed
2025-10-29
Discuss with paid preparer
Yes

Preparer

Firm
Kmwf & Associates Pc
Address
6009 S SHARON AVE STE 101, SIOUX FALLS, SD 57108
Preparer
Mary Pat Mullen
Phone
6053367213
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses league advertising 474 supplies 19,784 utilities 1,686 phone 1,485 liability insurance 8,914 equipment 64 misc 6,279 t-shirts 4,662 umpires 46,030 trophies 5,494 total 94,872”

Form 990-ez, Part II, Line 26

“Accrued payroll liabilities 1,505 0”

Raw XML Appendix143 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DARIN FREESE
IRS990EZ/BooksInCareOfDetail/PhoneNum06052511037
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0605 S WATSON AVE STE 100
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIOUX FALLS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057106
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt090844
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt081480
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-7859
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02644
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt090844
IRS990EZ/Form990TotalAssetsGrp/EOYAmt081480
IRS990EZ/GrossReceiptsAmt0130304
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0130304
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt089339
IRS990EZ/NetAssetsOrFundBalancesEOYAmt081480
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt089339
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt081480
IRS990EZ/OccupancyRentUtltsAndMaintAmt016712
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOM REED
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DARIN FREESE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KRISTOFOR BAHR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CELEST LARSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4RICK GRAFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JAMES ELLEDGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt094872
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0YOUTH FASTPITCH SOFTBALL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OUR ORGANIZATION PROVIDES EQUIPMENT, UMPIRES, FIELDS, AND UNIFORMS TO OVER 2500 CHILDREN WHO PARTICIPATE IN YOUTH FASTPITCH SOFTBALL
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt090315
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt023935
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01505
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0138163
IRS990EZ/TotalProgramServiceExpensesAmt090315
IRS990EZ/TotalRevenueAmt0130304
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SEFSA.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt022689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012634
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt035323
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0130304
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0152325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0156812
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0176181
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt07647
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0623269
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0658592
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0130304
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0152325
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0156812
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0198870
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt020281
IRS990ScheduleA/Total509Grp/TotalAmt0658592
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0130304
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0152325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0156812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0198870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt020281
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0658592
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES LEAGUE ADVERTISING 474 SUPPLIES 19,784 UTILITIES 1,686 PHONE 1,485 LIABILITY INSURANCE 8,914 EQUIPMENT 64 MISC 6,279 T-SHIRTS 4,662 UMPIRES 46,030 TROPHIES 5,494 TOTAL 94,872
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCRUED PAYROLL LIABILITIES 1,505 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARIN FREESE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053718836
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIOUX EMPIRE FASTPITCH SOFTBALL
ReturnHeader/Filer/BusinessNameControlTxt0SIOU
ReturnHeader/Filer/EIN0237223489
ReturnHeader/Filer/PhoneNum06055534513
ReturnHeader/Filer/USAddress/AddressLine1Txt0605 S WATSON AVE SUITE 100
ReturnHeader/Filer/USAddress/CityNm0SIOUX FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460387944
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KMWF & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06009 S SHARON AVE STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057108
ReturnHeader/PreparerPersonGrp/PhoneNum06053367213
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY PAT MULLEN
ReturnHeader/ReturnTs02025-10-29T16:24:52-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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