Civic Intelligence

Spencer County Youth Baseball

EIN 26-1514882 • 501(c)3 • Taylorsville, KY

Profile

To provide educational youth baseball program for spencer county, ky

PO Box 563Taylorsville, KY 40071

n/A

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

88th percentile

45%

Higher net margin than 88% 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

79th percentile

27%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

47th percentile

-4.6%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$162,038

Up $34,576 (+27%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$162,038

Up $34,576 (+27%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin88th percentile

Revenue

Down

$77,017

Down $3,748 (-4.6%) from 2023

Expenses

Up

$42,443

Up $3,886 (+10%) from 2023

Net Income

Down

$34,574

Down $7,634 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$200K$150K$100K$50K$0Assets 2019: $41,716Liabilities 2019: $0Net Assets 2019: $41,7162019Assets 2020: $44,948Liabilities 2020: $0Net Assets 2020: $44,9482020Assets 2021: $53,465Liabilities 2021: $0Net Assets 2021: $53,4652021Assets 2022: $85,254Liabilities 2022: $0Net Assets 2022: $85,2542022Assets 2023: $127,462Net Assets 2023: $127,4622023Assets 2024: $162,038Net Assets 2024: $162,0382024

Highlighted filing

2024

Assets$162,038
Liabilities-
Net Assets$162,038
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $88,453Expenses 2019: $105,921Net Income 2019: -$17,4682019Revenue 2020: $31,043Expenses 2020: $28,761Net Income 2020: $2,2822020Revenue 2021: $38,534Expenses 2021: $30,017Net Income 2021: $8,5172021Revenue 2022: $75,077Expenses 2022: $43,288Net Income 2022: $31,7892022Revenue 2023: $80,765Expenses 2023: $38,557Net Income 2023: $42,2082023Revenue 2024: $77,017Expenses 2024: $42,443Net Income 2024: $34,5742024

Highlighted filing

2024

Revenue$77,017
Expenses$42,443
Net Income$34,574
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$162,038
Liabilities
-
Net assets
$162,038
Revenue
$77,017
Expenses
$42,443
Net income
$34,574
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.62$1.62$0.77$0.42$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.27$1.27$0.81$0.39$0.42
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.75$0.43$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.39$0.30$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.31$0.29$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.88$1.06$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 27, 2025
Return Version
2024v5.0
Gross Receipts
$77,017
Mission and Program Overview

Mission

To provide educational organized youth baseball program for spencer county, ky

To provide educational youth baseball program for spencer county, ky

Program Services

DescriptionGrantsExpenses
PARTICIPATION FEE AND CONCESSIONS-$42,387
EXPENSES-$56
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RAINA ALLENBaseball Pre-$0--
RACHEL MOOREBaseball Tre-$0--
ZACK MOOREBaseball V P-$0--
MARY DAYTONBaseball V P-$0--
BROOKE MCINTOSHBaseball Sec-$0--
Filing and Contact Details

Filer

Filer Name
Spencer County Youth Baseball
EIN
26-1514882
Phone
8595561154
Address
PO BOX 563, TAYLORSVILLE, KY 40071

Signing Officer

Name
Raina Allen
Title
Baseball President
Phone
8595561154
Signed
2025-05-27
Discuss with paid preparer
Yes

Preparer

Firm
Lisa T Kaleher CPA Inc
Address
210 WEST MAIN STREET PO BOX, TAYLORSVILLE, KY 40071-0188
Preparer
Lisa T Kaleher CPA
Phone
5024772591
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses sponser 250 office expense 72 insurance 2,581 bash day 795 concessions 7,992 equipment 1,273 field supplies 15,632 repair & maintenance 359 umpire 9,140 uniforms 740 non-investment depreciation 56 total 38,890”

Form 990-ez, Part II, Line 24

“41,718 48,718 less accumulated depreciation 39,357 39,413 total 2,361 9,305”

Form 990-ez, Part III, Line 31

“EXPENSES”

Raw XML Appendix142 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/BusinessName/BusinessNameLine1Txt0SPENCER CO YOUTH BASEBALL
IRS990EZ/BooksInCareOfDetail/PhoneNum05024772591
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 563
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TAYLORSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040071
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0125103
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0152733
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt034574
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03553
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0127464
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0162038
IRS990EZ/GrossReceiptsAmt077017
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0127464
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0162038
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0127464
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0162038
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RAINA ALLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RACHEL MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ZACK MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARY DAYTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BROOKE MCINTOSH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BASEBALL PRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BASEBALL TRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BASEBALL V P
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BASEBALL V P
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BASEBALL SEC
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02361
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09305
IRS990EZ/OtherExpensesTotalAmt038890
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EDUCATIONAL YOUTH BASEBALL PROGRAM FOR SPENCER COUNTY, KY
IRS990EZ/ProgramServiceRevenueAmt077017
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PARTICIPATION FEE AND CONCESSIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EXPENSES
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt042387
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt156
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt042443
IRS990EZ/TotalProgramServiceExpensesAmt042443
IRS990EZ/TotalRevenueAmt077017
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt077017
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt080765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt075077
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt038534
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt031043
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0302436
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0302436
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt077017
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt080765
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt075077
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt038534
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt031043
IRS990ScheduleA/Total509Grp/TotalAmt0302436
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt077017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt080765
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt075077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt038534
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt031043
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0302436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SPONSER 250 OFFICE EXPENSE 72 INSURANCE 2,581 BASH DAY 795 CONCESSIONS 7,992 EQUIPMENT 1,273 FIELD SUPPLIES 15,632 REPAIR & MAINTENANCE 359 UMPIRE 9,140 UNIFORMS 740 NON-INVESTMENT DEPRECIATION 56 TOTAL 38,890
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt141,718 48,718 LESS ACCUMULATED DEPRECIATION 39,357 39,413 TOTAL 2,361 9,305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReasonableCauseExplanation/ExplanationTxt0DISASTER RELIEF 11/3/25
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RAINA ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BASEBALL PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08595561154
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCER COUNTY YOUTH BASEBALL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0261514882
ReturnHeader/Filer/PhoneNum08595561154
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 563
ReturnHeader/Filer/USAddress/CityNm0TAYLORSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040071
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611359773
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LISA T KALEHER CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 WEST MAIN STREET PO BOX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TAYLORSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0400710188
ReturnHeader/PreparerPersonGrp/PhoneNum05024772591
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA T KALEHER CPA
ReturnHeader/ReturnTs02025-06-02T11:31:07-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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