Civic Intelligence

Visalia Youth Baseball Inc

EIN 26-4167282 • 501(c)3 • Visalia, CA

Profile

Promote visalia youth baseball through a supervised program of baseball tournaments for the purpose of improving and developing the skills of children 12 and under.

PO Box 8064Visalia, CA 93290

visaliacalripken.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

39th percentile

-0.5%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

40th percentile

-0.4%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.8%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$583,562

Down $2,060 (-0.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$583,562

Down $2,060 (-0.4%) from 2023

Revenue

Up

$417,601

Up $37,138 (+9.8%) from 2023

Expenses

Up

$419,661

Up $92,012 (+28%) from 2023

Net Income

Down

-$2,060

Down $54,874 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $341,186Liabilities 2014: $0Net Assets 2014: $341,1862014Assets 2015: $373,101Liabilities 2015: $0Net Assets 2015: $373,1012015Assets 2016: $392,035Liabilities 2016: $0Net Assets 2016: $392,0352016Assets 2017: $369,856Liabilities 2017: $0Net Assets 2017: $369,8562017Assets 2018: $398,281Liabilities 2018: $0Net Assets 2018: $398,2812018Assets 2019: $394,907Liabilities 2019: $0Net Assets 2019: $394,9072019Assets 2020: $377,163Liabilities 2020: $0Net Assets 2020: $377,1632020Assets 2021: $462,025Liabilities 2021: $0Net Assets 2021: $462,0252021Assets 2022: $532,808Liabilities 2022: $0Net Assets 2022: $532,8082022Assets 2023: $585,622Liabilities 2023: $0Net Assets 2023: $585,6222023Assets 2024: $583,562Liabilities 2024: $0Net Assets 2024: $583,5622024

Highlighted filing

2024

Assets$583,562
Liabilities$0
Net Assets$583,562

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $307,454Expenses 2014: $224,098Net Income 2014: $83,3562014Revenue 2015: $299,094Expenses 2015: $267,179Net Income 2015: $31,9152015Revenue 2016: $289,788Expenses 2016: $270,854Net Income 2016: $18,9342016Revenue 2017: $282,225Expenses 2017: $304,404Net Income 2017: -$22,1792017Revenue 2018: $283,043Expenses 2018: $254,618Net Income 2018: $28,4252018Revenue 2019: $446,378Expenses 2019: $449,752Net Income 2019: -$3,3742019Revenue 2020: $135,439Expenses 2020: $153,183Net Income 2020: -$17,7442020Revenue 2021: $245,823Expenses 2021: $160,961Net Income 2021: $84,8622021Revenue 2022: $334,313Expenses 2022: $263,530Net Income 2022: $70,7832022Revenue 2023: $380,463Expenses 2023: $327,649Net Income 2023: $52,8142023Revenue 2024: $417,601Expenses 2024: $419,661Net Income 2024: -$2,0602024

Highlighted filing

2024

Revenue$417,601
Expenses$419,661
Net Income-$2,060

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$417,601
Mission and Program Overview

Mission

Promote visalia youth baseball through a supervised program of baseball tournaments for the purpose of improving and developing the skills of children 12 and under.

Providing a supervised program of competitive baseball in the visalia area of california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$387,354$416,894▲ $29,540
Cash and Non-Interest-Bearing Accounts$169,502$140,575▼ $28,927
Land, Buildings, and Equipment, Net$28,766$26,093▼ $2,673
Total Assets$585,622$583,562▼ $2,060
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$585,622$583,562▼ $2,060
Total Net Assets Fund Balance$585,622$583,562▼ $2,060
Total Liabilities and Net Assets / Fund Balance$585,622$583,562▼ $2,060

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,093$100,945$127,038
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank DurazoPresident
Alex CastellanozBoard Member
Alex FlenoryBoard Member
Brian T LongBoard Member
Chris AlbaneseBoard Member
David LamoraBoard Member
Dino SimoniBoard Member
Drew AntenoreBoard Member
Gerardo VillarralBoard Member
Gina RamosBoard Member
Greg GibbonsBoard Member
Jennifer PhamBoard Member
Joe YbarraBoard Member
Jose VegaBoard Member
Katie LamoraBoard Member
Maddie DayBoard Member
Mark GreenBoard Member
Mark JordanBoard Member
Nathan StewartBoard Member
Ramon CoronadoBoard Member
Ryan HopperBoard Member
Shane HolmanBoard Member
Steve EtchegarayBoard Member
Steven YandellBoard Member
Stuart AndersonBoard Member
Valerie TorresBoard Member
Yadira LopezBoard Member
Ana BarbaSecretary
Nathan MadsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$417,476
Program Service Revenue
$0
Investment Income
$125
Other Revenue
$0
All Other Contributions
$127,852
Change in Net Assets
$-2,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$419,361
Total Fundraising Expense$964
Grants and Similar Amounts Paid$300
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$121,457--$121,457
Other Expenses$44,624--$44,624
Occupancy$19,564--$19,564
Depreciation Depletion$6,486-$964$7,450
Grants to Domestic Orgs$300--$300
Total Functional Expenses$418,697$0$964$419,661
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Snack Bar$17,940---
Total Events$17,940---
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The following board memebers have a family relationship: frank durazo and gina ramos are father and daughter, respectively. David lamora and katie lamora are husband and wife, respectively.

Form 990, Part VI, Section A, Line 6

The organization has six classes of members as follows: 1. Player members - any player candidate meeting the requirements of the organization who resides within the authorized boundaries, but shall have no rights, duties, or obligations in the management of the organization. 2. Regular members - any person 18 years of age or older that is actively interested in the organizations objectives. 3. Board members - any person that is voted onto the board of directors at the annual meeting. 4. Honorary members - any person may be elected as a honorary member by the unanimous vote of all directors, but shall have no rights, duties or obligations in the management of the organization.

Form 990, Part VI, Section A, Line 6

5. Sustaining members - any person not a board member who makes financial or other contribution to the organization may, by a majority vote of the board of directors present at any duly held meeting, become a sustained member, but such person shall have no rights, duties or obligations in the management of the organization. 6. Lifetime members- any person who has made extraordinary contributions to the organization may be voted to a lifetime membership by 2/3 majority vote of the board of directors present at any duly held meeting. As a lifetime member, this person shall have full voting rights.

Form 990, Part VI, Section A, Line 7A

Each board member in good standing in this organization is entitled to one vote on each matter submitted to a vote of the board members. Player members, honorary members and sustaining members shall not be entitled to vote on any matter submitted to a vote of the board members. Voting may be by voice or ballot, except that any election of directors must be by ballot if demanded by a board member at the meeting before voting begins.

Form 990, Part VI, Section B, Line 11B

The treasurer and audit committee shall have the responsibility for reviewing the organizations form 990, including all pertinent schedules before it is filed with the internal revenue service.

Form 990, Part VI, Section C, Line 18

The organization provides its form 1023 and form 990 for public inspection upon written request and the state of california department of justice website at oag.ca.gov

Form 990, Part VI, Section C, Line 19

The organization provides its governing documents on the website at vyb.baberuthonline.com

Filing and Contact Details

Filer

Filer Name
Visalia Youth Baseball Inc
EIN
26-4167282
Phone
5592809518
Address
PO BOX 8064, VISALIA, CA 93290

Signing Officer

Name
Frank Durazo
Title
President
Phone
5592809518
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Durazo
Formed
1997
Legal Domicile
CA
Voting Board Members
29
Independent Board Members
25
Employees
0
Volunteers
60

Preparer

Firm
VOLLMER DANIEL GAEBE & GROVELLP CPA'S
Address
100 WILLOW PLAZA SUITE 400, VISALIA, CA 93291
Preparer
D William Hitchman
Phone
5597331051
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Operating fees: program service expenses 39,426. Management and general expenses 0. Fundraising expenses 0. Total expenses 39,426. Baseball equipment & supplies: program service expenses 38,312. Management and general expenses 0. Fundraising expenses 0. Total expenses 38,312. Utilities: program service expenses 15,051. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,051. Miscellaneous: program service expenses 12,034. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,034. Clyde soto: program service expenses 10,959. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,959. State tournament: program service expenses 3,422. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,422. Opening day: program service expenses 1,562. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,562. Fall ball: program service expenses 691. Management and general expenses 0. Fundraising expenses 0. Total expenses 691.

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