Civic Intelligence

Georgetown Youth Baseball Association

990 • Fiscal year 2020 • EIN 23-7433730

Sep 01, 2019 to Aug 31, 2020 • Filed on Dec 21, 2020

PO Box 687Georgetown, TX 78627-0687

(512) 971-2848

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

8th percentile

-100%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

4th percentile

-76%

Faster asset growth than 4% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

10th percentile

-77%

Faster revenue growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$50,574

Down $164,288 (-76%) from 2019

Net Assets

Down

$50,106

Down $164,756 (-77%) from 2019

Liabilities

Up

$468

Up $468 from 2019

Revenue

Down

$80,591

Down $272,558 (-77%) from 2019

Expenses

Down

$160,907

Down $104,004 (-39%) from 2019

Net Income

Down

-$80,316

Down $168,554 (-191%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2014: $97,983Liabilities 2014: $249Net Assets 2014: $97,7342014Assets 2015: $137,840Liabilities 2015: $6,534Net Assets 2015: $131,3062015Assets 2016: $145,241Liabilities 2016: $49,010Net Assets 2016: $96,2312016Assets 2017: $139,242Liabilities 2017: $48,210Net Assets 2017: $91,0322017Assets 2018: $126,624Liabilities 2018: $0Net Assets 2018: $126,6242018Assets 2019: $214,862Liabilities 2019: $0Net Assets 2019: $214,8622019Assets 2020: $50,574Liabilities 2020: $468Net Assets 2020: $50,1062020Assets 2021: $87,944Liabilities 2021: $0Net Assets 2021: $87,9442021Assets 2022: $56,798Liabilities 2022: $0Net Assets 2022: $56,7982022Assets 2023: $49,260Liabilities 2023: $0Net Assets 2023: $49,2602023Assets 2024: $57,705Liabilities 2024: $0Net Assets 2024: $57,7052024

Highlighted filing

2020

Assets$50,574
Liabilities$468
Net Assets$50,106

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $237,045Expenses 2014: $228,307Net Income 2014: $8,7382014Revenue 2015: $262,913Expenses 2015: $244,487Net Income 2015: $18,4262015Revenue 2016: $277,864Expenses 2016: $280,016Net Income 2016: -$2,1522016Revenue 2017: $286,746Expenses 2017: $291,945Net Income 2017: -$5,1992017Revenue 2018: $348,050Expenses 2018: $312,458Net Income 2018: $35,5922018Revenue 2019: $353,149Expenses 2019: $264,911Net Income 2019: $88,2382019Revenue 2020: $80,591Expenses 2020: $160,907Net Income 2020: -$80,3162020Revenue 2021: $258,218Expenses 2021: $220,380Net Income 2021: $37,8382021Revenue 2022: $311,924Expenses 2022: $343,070Net Income 2022: -$31,1462022Revenue 2023: $368,537Expenses 2023: $376,075Net Income 2023: -$7,5382023Revenue 2024: $493,379Expenses 2024: $484,934Net Income 2024: $8,4452024

Highlighted filing

2020

Revenue$80,591
Expenses$160,907
Net Income-$80,316
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Dec 21, 2020
Return Version
2019v5.0
Gross Receipts
$80,591
Mission and Program Overview

Mission

The mission of the organization is to provide the opportunity, for boys and girls between the ages of 3 and 14, to play baseball and softball in an environment that teaches the fundamentals of the game at each league's skill level. We aim to teach good sportsmanship, positive attitudes, fairness, and team values. We strive to provide the best possible fields and atmosphere to everyone, while providing the best volunteer coaches and assistant coaches available. Finally, the most important goal is to make sure the kids have fun.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$214,862$50,574▼ $164,288
Total Assets$214,862$50,574▼ $164,288
Liabilities
Accounts Payable and Accrued Expenses-$468-
Total Liabilities$0$468▲ $468
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$214,862$50,106▼ $164,756
Total Net Assets Fund Balance$214,862$50,106▼ $164,756
Total Liabilities and Net Assets / Fund Balance$214,862$50,574▼ $164,288
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roy MccormickPresident/tr
George Morin3u-4u Commis
Dina Hegseth4u and 6u as
Lindsey Lockwood6u Commissio
Jessica Rivera8u Commissio
Tommy Lockhart9u-10u Commi
Chistine GolaAsst Treasur
Charles ForemanAsst. 10u Co
Kurt DimasAsst. 12-14u
Randy BakerAsst. 8u COM
Mike GriffinAsst. Facili
Mason TomainoAsst. Umpire
Megan MorinEquipment Di
Amanda GlasscockSecretary
Heather RuschhauptSponsorship
Elizabeth BaileyVendor Manag
Derek RuschhauptVP of 3u-14u
Corey BaileyVP of Op/pre
Revenue and Support

Revenue Composition

Contributions and Grants
$743
Program Service Revenue
$60,454
Investment Income
$0
Other Revenue
$19,394
All Other Contributions
$743
Change in Net Assets
$-80,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$160,907
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
Occupancy$46,823--$46,823
Other Expenses$10,297--$10,297
Insurance$6,672--$6,672
All Other Expenses$6,344--$6,344
Office Expenses$2,382--$2,382
Total Functional Expenses$160,907$0$0$160,907
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
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 is prepared by a local cpa firm. Once prepared it is reviewed by the officers prior to signing and submission to the irs. Once submitted it is presented at the next scheduled board meeting.

Form 990, Page 6, Part VI, Line 12C

An annual review of business expenses is done to insure conflicts are noted and documented. A multi-proposal system is utilized on expenses over 500 to insure competitive pricing.

Form 990, Page 6, Part VI, Line 19

All governing documents and financial records are provided as required by irs code and texas law. Information requested can be reviewed at the office of the treasurer or an electronic copy provided if readily available.

Filing and Contact Details

Filer

Filer Name
Georgetown Youth Baseball
EIN
23-7433730
Phone
5129712848
Address
PO BOX 687, GEORGETOWN, TX 78627-0687

Signing Officer

Name
Corey Bailey
Title
VP of Op/pres. Elect
Phone
5126885122
Signed
2020-12-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Bailey
Formed
1978
Legal Domicile
TX
Voting Board Members
28
Independent Board Members
28
Employees
0
Volunteers
75

Preparer

Firm
John F Lewis Pc
Address
3613 WILLIAMS DRIVE STE 501, GEORGETOWN, TX 78628-1371
Preparer
John F Lewis Ii
Phone
5128635720
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the organization is to provide the opportunity, for boys and girls between the ages of 3 and 14, to play baseball and softball in an environment that teaches the fundamentals of the game at each league's skill level. We aim to teach good sportsmanship, positive attitudes, fairness, and team values. We strive to provide the best possible fields and atmosphere to everyone, while providing the best volunteer coaches and assistant coaches available. Finally, the most important goal is to make sure the kids have fun.

Form 990

Effective july 1, 2019, gygsa is no longer reported reported as part of the gyba operations. Pursuant to board action, gygsa started its own organization and will be reported under georgetown youh girls softball association, inc. A texas non-profit formed under the laws of the state of texas.

Form 990, Page 1, Part I, Line 6

Volunteers provide mostly manual labor to maintain fields and professional services in areas where there is a need, as well as coaching and other league needs.

Form 990, Part XI, Line 9

Distribution of gygsa to 0 to their new corporation -84,440 total -84,440

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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-84440
IRS990/OtherExpensesGrp/Desc0EQUIPMENT AND UNIFORMS
IRS990/OtherExpensesGrp/Desc1IMPROVEMENT PROJECTS
IRS990/OtherExpensesGrp/Desc2UMPIRE EXPENSES
IRS990/OtherExpensesGrp/Desc3LEAGUE OPS. EXPENSES
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IRS990/OtherExpensesGrp/ProgramServicesAmt118816
IRS990/OtherExpensesGrp/ProgramServicesAmt216940
IRS990/OtherExpensesGrp/ProgramServicesAmt310297
IRS990/OtherExpensesGrp/TotalAmt052633
IRS990/OtherExpensesGrp/TotalAmt118816
IRS990/OtherExpensesGrp/TotalAmt216940
IRS990/OtherExpensesGrp/TotalAmt310297
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15883
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt22460
IRS990/OtherRevenueTotalAmt019394
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0COREY BAILEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt060454
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IRS990/PYContributionsGrantsAmt07938
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IRS990/PYOtherExpensesAmt0264911
IRS990/PYOtherRevenueAmt072555
IRS990/PYProgramServiceRevenueAmt0272656
IRS990/PYRevenuesLessExpensesAmt088238
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0743
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02773
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0220
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012549
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt077388
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0300790
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0303462
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0255811
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0255422
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01192873
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02460
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt044421
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt041815
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt030715
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt021567
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0353149
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0348050
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0286746
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0277864
IRS990ScheduleA/Total509Grp/TotalAmt01346400
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt080591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0353149
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0348050
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0286746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0277864
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01346400
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE ORGANIZATION IS TO PROVIDE THE OPPORTUNITY, FOR BOYS AND GIRLS BETWEEN THE AGES OF 3 AND 14, TO PLAY BASEBALL AND SOFTBALL IN AN ENVIRONMENT THAT TEACHES THE FUNDAMENTALS OF THE GAME AT EACH LEAGUE'S SKILL LEVEL. WE AIM TO TEACH GOOD SPORTSMANSHIP, POSITIVE ATTITUDES, FAIRNESS, AND TEAM VALUES. WE STRIVE TO PROVIDE THE BEST POSSIBLE FIELDS AND ATMOSPHERE TO EVERYONE, WHILE PROVIDING THE BEST VOLUNTEER COACHES AND ASSISTANT COACHES AVAILABLE. FINALLY, THE MOST IMPORTANT GOAL IS TO MAKE SURE THE KIDS HAVE FUN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EFFECTIVE JULY 1, 2019, GYGSA IS NO LONGER REPORTED REPORTED AS PART OF THE GYBA OPERATIONS. PURSUANT TO BOARD ACTION, GYGSA STARTED ITS OWN ORGANIZATION AND WILL BE REPORTED UNDER GEORGETOWN YOUH GIRLS SOFTBALL ASSOCIATION, INC. A TEXAS NON-PROFIT FORMED UNDER THE LAWS OF THE STATE OF TEXAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOLUNTEERS PROVIDE MOSTLY MANUAL LABOR TO MAINTAIN FIELDS AND PROFESSIONAL SERVICES IN AREAS WHERE THERE IS A NEED, AS WELL AS COACHING AND OTHER LEAGUE NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 IS PREPARED BY A LOCAL CPA FIRM. ONCE PREPARED IT IS REVIEWED BY THE OFFICERS PRIOR TO SIGNING AND SUBMISSION TO THE IRS. ONCE SUBMITTED IT IS PRESENTED AT THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ANNUAL REVIEW OF BUSINESS EXPENSES IS DONE TO INSURE CONFLICTS ARE NOTED AND DOCUMENTED. A MULTI-PROPOSAL SYSTEM IS UTILIZED ON EXPENSES OVER 500 TO INSURE COMPETITIVE PRICING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS AND FINANCIAL RECORDS ARE PROVIDED AS REQUIRED BY IRS CODE AND TEXAS LAW. INFORMATION REQUESTED CAN BE REVIEWED AT THE OFFICE OF THE TREASURER OR AN ELECTRONIC COPY PROVIDED IF READILY AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DISTRIBUTION OF GYGSA TO 0 TO THEIR NEW CORPORATION -84,440 TOTAL -84,440
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TaxExemptBondsInd0false
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IRS990/TotalVolunteersCnt075
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IRS990/USAddress/AddressLine1Txt0PO BOX 687
IRS990/USAddress/CityNm0GEORGETOWN
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd0786270687
IRS990/VotingMembersGoverningBodyCnt028
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IRS990/WebsiteAddressTxt0HTTP://WWW.LEAGUELINEUP.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0COREY BAILEY

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