Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liberty Baseball Partners
EIN 26-3160297 • 501(c)3 • Lehigh Valley, PA
Profile
To provide our neighborhood youth earmarked for liberty high school with an opportunity to develop teamwork, sportsmanship, character and community spirit through the challenge and enjoyment of baseball.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.16x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Balance Sheet
Assets
Up$43,190
Up $17,158 (+66%) from 2024
Liabilities
Up$7,036
Up $2,481 (+54%) from 2024
Net Assets
Up$36,154
Up $14,677 (+68%) from 2024
Revenue
Up$82,412
Up $17,399 (+27%) from 2024
Expenses
Up$66,634
Up $8,861 (+15%) from 2024
Net Income
Up$15,778
Up $8,538 (+118%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $43,190
- Liabilities
- $7,036
- Net assets
- $36,154
- Revenue
- $82,412
- Expenses
- $66,634
- Net income
- $15,778
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Dec 16, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $86,051
Mission and Program Overview
Mission
To provide our neighborhood youth earmarked for liberty high school with an opportunity to develop teamwork, sportsmanship, character and community spirit through the challenge and enjoyment of baseball.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| BASEBALL SUPPLIES AND EXPENSES | - | $62,624 |
| BASEBALL SUPPLIES AND EXPENSES | - | $622 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| EVAN DWYER | President | - | $0 | - | - |
| ALEXANDER SPECHT | Vice Preside | - | $0 | - | - |
| ANDRE BALAZIUK | Secretary | - | $0 | - | - |
| GLENN DWYER | Treasurer | - | $0 | - | - |
| ANDY PITSILOS | Member | - | $0 | - | - |
| JACOB COLLINS | Vice Preside | - | $0 | - | - |
| CHARLES RAINERI | Member | - | $0 | - | - |
| CORY KEMPINSKI | Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Liberty Baseball Partners
- EIN
- 26-3160297
- Phone
- 8778295500
- Address
- PO BOX 21716, LEHIGH VALLEY, PA 18002
Signing Officer
- Name
- Glenn Dwyer
- Title
- Treasurer
- Phone
- 8778295500
- Signed
- 2025-12-16
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Molinari Oswald LLC
- Address
- 4508 OLD BETHLEHEM PIKE, CENTER VALLEY, PA 18034-9424
- Preparer
- Carl M Detwiler Jr CPA
- Phone
- 6108716700
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office 811 all other baseball expens 19,363 league fees 720 general field improvement 12,715 tournament fees 29,546 meals 1,657 website 280 business license & permit 410 bank charges 3 non-investment depreciation 622 total 66,127”
Form 990-ez, Part I, Line 20
“UNREALIZED GAIN 462”
Form 990-ez, Part II, Line 24
“10,408 13,516 less accumulated depreciation 10,408 11,030 total 0 2,486”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 4,554 7,036”
Form 990-ez, Part III
“To provide our neighborhood youth earmarked for liberty high school with an opportunity to develop teamwork, sportsmanship, character and community spirit through the challenge and enjoyment of baseball.”
Form 990-ez, Part III, Line 31
“Baseball supplies and expenses”
Raw XML Appendix169 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | GLENN DWYER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8778295500 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 21716 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LEHIGH VALLEY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 18002 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 24468 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 40704 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4500 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15778 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 507 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 24468 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 43190 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 7310 |
| IRS990EZ/GrossReceiptsAmt | 0 | 86051 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 591 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 19914 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 36154 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 19914 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 36154 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | EVAN DWYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALEXANDER SPECHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ANDRE BALAZIUK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GLENN DWYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANDY PITSILOS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JACOB COLLINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CHARLES RAINERI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CORY KEMPINSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2486 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 462 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66127 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE OUR NEIGHBORHOOD YOUTH EARMARKED FOR LIBERTY HIGH SCHOOL WITH AN OPPORTUNITY TO DEVELOP TEAMWORK, SPORTSMANSHIP, CHARACTER AND COMMUNITY SPIRIT THROUGH THE CHALLENGE AND ENJOYMENT OF BASEBALL. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 73650 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | BASEBALL SUPPLIES AND EXPENSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | BASEBALL SUPPLIES AND EXPENSES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 62624 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 622 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 3639 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 3671 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4554 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7036 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 66634 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 63246 |
| IRS990EZ/TotalRevenueAmt | 0 | 82412 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16744 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 300 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 21544 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 81551 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 69697 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 64999 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29083 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3135 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 248465 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 270009 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 86051 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 69697 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 81743 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29383 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3135 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 270009 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 86051 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 69697 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 81743 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29383 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3135 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 270009 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE 811 ALL OTHER BASEBALL EXPENS 19,363 LEAGUE FEES 720 GENERAL FIELD IMPROVEMENT 12,715 TOURNAMENT FEES 29,546 MEALS 1,657 WEBSITE 280 BUSINESS LICENSE & PERMIT 410 BANK CHARGES 3 NON-INVESTMENT DEPRECIATION 622 TOTAL 66,127 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED GAIN 462 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 10,408 13,516 LESS ACCUMULATED DEPRECIATION 10,408 11,030 TOTAL 0 2,486 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 4,554 7,036 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO PROVIDE OUR NEIGHBORHOOD YOUTH EARMARKED FOR LIBERTY HIGH SCHOOL WITH AN OPPORTUNITY TO DEVELOP TEAMWORK, SPORTSMANSHIP, CHARACTER AND COMMUNITY SPIRIT THROUGH THE CHALLENGE AND ENJOYMENT OF BASEBALL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BASEBALL SUPPLIES AND EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GLENN DWYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8778295500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY BASEBALL PARTNERS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 263160297 |
| ReturnHeader/Filer/PhoneNum | 0 | 8778295500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 21716 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEHIGH VALLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 18002 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 233015901 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MOLINARI OSWALD LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4508 OLD BETHLEHEM PIKE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CENTER VALLEY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 180349424 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6108716700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CARL M DETWILER JR CPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-27T09:57:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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