Civic Intelligence

World Baseball Academy Inc.

990 • Fiscal year 2020 • EIN 30-0202606

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 12, 2021

1701 Freeman StreetFort Wayne, IN 46802

(260) 436-1507

Siviq Scores

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

Liabilities / Assets

61st percentile

0.27x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

1.15x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

81st percentile

28%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

44th percentile

$108,150

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

30th percentile

0.2%

Faster asset growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

8.3%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$7,172,517

Up $17,842 (+0.2%) from 2019

Net Assets

Up

$5,214,905

Up $486,542 (+10%) from 2019

Liabilities

Down

$1,957,612

Down $468,700 (-19%) from 2019

Revenue

Up

$1,709,213

Up $131,108 (+8.3%) from 2019

Expenses

Up

$1,234,098

Up $80,308 (+7.0%) from 2019

Net Income

Up

$475,115

Up $50,800 (+12%) from 2019

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2016: $3,218,702Liabilities 2016: $1,129,198Net Assets 2016: $2,089,5042016Assets 2017: $5,558,290Liabilities 2017: $2,605,332Net Assets 2017: $2,952,9582017Assets 2018: $6,469,972Liabilities 2018: $2,172,777Net Assets 2018: $4,297,1952018Assets 2019: $7,154,675Liabilities 2019: $2,426,312Net Assets 2019: $4,728,3632019Assets 2020: $7,172,517Liabilities 2020: $1,957,612Net Assets 2020: $5,214,9052020Assets 2021: $7,261,625Liabilities 2021: $1,546,991Net Assets 2021: $5,714,6342021Assets 2022: $7,537,804Liabilities 2022: $1,264,332Net Assets 2022: $6,273,4722022Assets 2023: $7,664,813Liabilities 2023: $1,063,700Net Assets 2023: $6,601,1132023Assets 2024: $8,062,877Liabilities 2024: $961,286Net Assets 2024: $7,101,5912024Assets 2025: $8,493,577Liabilities 2025: $840,995Net Assets 2025: $7,652,5822025

Highlighted filing

2020

Assets$7,172,517
Liabilities$1,957,612
Net Assets$5,214,905

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2016: $1,190,133Expenses 2016: $625,679Net Income 2016: $564,4542016Revenue 2017: $1,528,518Expenses 2017: $658,173Net Income 2017: $870,3452017Revenue 2018: $2,374,249Expenses 2018: $1,024,921Net Income 2018: $1,349,3282018Revenue 2019: $1,578,105Expenses 2019: $1,153,790Net Income 2019: $424,3152019Revenue 2020: $1,709,213Expenses 2020: $1,234,098Net Income 2020: $475,1152020Revenue 2021: $1,959,108Expenses 2021: $1,471,737Net Income 2021: $487,3712021Revenue 2022: $1,941,151Expenses 2022: $1,619,911Net Income 2022: $321,2402022Revenue 2023: $1,819,883Expenses 2023: $1,555,074Net Income 2023: $264,8092023Revenue 2024: $2,020,852Expenses 2024: $1,625,313Net Income 2024: $395,5392024Revenue 2025: $2,255,021Expenses 2025: $1,704,030Net Income 2025: $550,9912025

Highlighted filing

2020

Revenue$1,709,213
Expenses$1,234,098
Net Income$475,115
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 12, 2021
Return Version
2020v4.0
Gross Receipts
$1,761,547
Mission and Program Overview

Mission

The world baseball academy's mission is to use the platform of baseball to exemplify excellence and leadership beyond the game; developing leaders who positively impact our world. Activities include: youth sports development, family health and wellness programs,community health awareness events, and mentoring programs for at-risk youth.

The world baseball academy's mission is to use the platform of baseball to exemplify excellence and leadership beyond the game; developing leaders who positively impact our world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,354,531$6,002,129▼ $352,402
Cash and Non-Interest-Bearing Accounts$550,554$799,348▲ $248,794
Investments in Publicly Traded Securities$113,606$153,345▲ $39,739
Savings and Temporary Cash Investments$101,945$132,508▲ $30,563
Accounts Receivable$23,093$72,293▲ $49,200
Prepaid Expenses and Deferred Charges$10,946$12,894▲ $1,948
Total Assets$7,154,675$7,172,517▲ $17,842
Liabilities
Unsecured Notes Loans Payable$1,913,576$1,474,649▼ $438,927
Deferred Revenue$503,718$479,270▼ $24,448
Accounts Payable and Accrued Expenses$9,018$3,693▼ $5,325
Total Liabilities$2,426,312$1,957,612▼ $468,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,948,484$4,903,603▲ $955,119
Net Assets With Donor Restrictions$779,879$311,302▼ $468,577
Total Net Assets Fund Balance$4,728,363$5,214,905▲ $486,542
Total Liabilities and Net Assets / Fund Balance$7,154,675$7,172,517▲ $17,842

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,340,562$746,170$4,086,732
Buildings$2,386,223$458,297$2,844,520
Equipment$114,324$149,345$263,669
Land$161,020-$161,020
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Caleb KimmelExecutive DiFT$105,000$3,150$108,150

Board Members and Trustees

NameTitle
Dave KolpienBoard Chairm
Lee DeturkVice Chairma
Adam HenryBoard Member
Craig DyerBoard Member
Mike NutterBoard Member
Rich PowersBoard Member
Sarah NeaceBoard Member
Amos NormanSecretary
Jim KrafcheckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$809,444
Program Service Revenue
$901,044
Investment Income
$6,223
Other Revenue
$-7,498
All Other Contributions
$561,620
Change in Net Assets
$475,115

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table75$33,936Fair Market Value
Other Non Cash Contri Table11$7,500Fair Market Value
Total Noncash Contributions86$41,436-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$806,549
Salaries, Compensation, and Employee Benefits$408,687
Total Fundraising Expense$48,172
Grants and Similar Amounts Paid$18,862
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$304,212$57,040$19,013$380,265
Other Salaries and Wages$213,402$28,924$26,695$269,021
Current Officers, Directors, Trustees, and Key Employees$21,630$86,520-$108,150
Interest-$66,977-$66,977
Insurance$23,836$5,959-$29,795
Payroll Taxes$16,444$6,830$2,024$25,298
Grants to Domestic Orgs$18,862--$18,862
Fees for Services Accounting-$13,541-$13,541
Office Expenses-$12,913-$12,913
Other Expenses$9,810$2,452-$12,262
Other Employee Benefits$3,875$1,903$440$6,218
Advertising$5,725--$5,725
All Other Expenses-$5,573-$5,573
Conferences and Meetings$2,993--$2,993
Total Functional Expenses$813,573$372,353$48,172$1,234,098
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northern Indiana EliteFort Wayne, IN501c3Leadership Develop$18,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$52,334
Fundraising Gross Income$42,836
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Event$183,222$42,836$9,898$32,938
Total Events$183,222$42,836$52,334$-9,498
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

Financial reviews are conducted quarterly with the 990 tax form reviewed and approved by the entire board of directors prior to submission of this report.

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

Written ethics and conflict of interest policies are reviewed regularly by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policies, financial statements and annual 990 tax filings are maintained by the organization. These documents are available upon written request to the board of directors of the world baseball academy, inc.

Filing and Contact Details

Filer

Filer Name
World Baseball Academy Inc
EIN
30-0202606
Phone
2604361507
Address
1701 FREEMAN STREET, FORT WAYNE, IN 46802
Doing Business As
Academy of Sports and Health (ash)

Signing Officer

Name
Caleb Kimmel
Title
Executive Director
Phone
2604361507
Signed
2021-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caleb Kimmel
Formed
2003
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
180

Preparer

Firm
Haines Isenbarger & Skiba LLC
Address
4630 W JEFFERSON BLVD 8, FORT WAYNE, IN 46804
Preparer
Todd E Haines
Phone
2604369500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The world baseball academy's mission is to use the platform of baseball to exemplify excellence and leadership beyond the game; developing leaders who positively impact our world. Activities include: youth sports development, family health and wellness programs,community health awareness events, and mentoring programs for at-risk youth.

Form 990, Part XI, Line 9

Book / tax depreciation difference -2,833

Financial Statement Notes

Schedule D, Page 3, Part X

Wba provides liabilities for uncertain income tax positions when a liability is probable and estimable. Management believes that it has appropriate support for any tax positions taken or expects to be taken and as such, does not have any uncertain tax positions that should be recognized, measured or disclosed in the financial statements. Management also believes the wba is no longer subject to examination by tax authorities for years prior to december 31, 2017.

Raw XML AppendixShowing 400 of 500 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
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09018
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03693
IRS990/AccountsReceivableGrp/BOYAmt023093
IRS990/AccountsReceivableGrp/EOYAmt072293
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE WORLD BASEBALL ACADEMY'S MISSION IS TO USE THE PLATFORM OF BASEBALL TO EXEMPLIFY EXCELLENCE AND LEADERSHIP BEYOND THE GAME; DEVELOPING LEADERS WHO POSITIVELY IMPACT OUR WORLD.
IRS990/AdvertisingGrp/ProgramServicesAmt05725
IRS990/AdvertisingGrp/TotalAmt05725
IRS990/AllOtherContributionsAmt0561620
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05573
IRS990/AllOtherExpensesGrp/TotalAmt05573
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0CALEB KIMMEL
IRS990/BooksInCareOfDetail/PhoneNum02604361507
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01701 FREEMAN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0FORT WAYNE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046802
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0550554
IRS990/CashNonInterestBearingGrp/EOYAmt0799348
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt086520
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt021630
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0108150
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02993
IRS990/ConferencesMeetingsGrp/TotalAmt02993
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt0140386
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0809444
IRS990/CYGrantsAndSimilarPaidAmt018862
IRS990/CYInvestmentIncomeAmt06223
IRS990/CYOtherExpensesAmt0806549
IRS990/CYOtherRevenueAmt0-7498
IRS990/CYProgramServiceRevenueAmt0901044
IRS990/CYRevenuesLessExpensesAmt0475115
IRS990/CYSalariesCompEmpBnftPaidAmt0408687
IRS990/CYTotalExpensesAmt01234098
IRS990/CYTotalFundraisingExpenseAmt048172
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01709213
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/BOYAmt0503718
IRS990/DeferredRevenueGrp/EOYAmt0479270
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt019013
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt057040
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0304212
IRS990/DepreciationDepletionGrp/TotalAmt0380265
IRS990/Desc0WORLD BASEBALL ACADEMY PROVIDES ACTIVITIES AND EVENTS THAT PROMOTE YOUTH SPORTS AND ADULT FITNESS. THESE ACTIVITIES ARE PROVIDED THROUGH OUR ORGANIZATION AND THROUGH COLLABORATIVE COMMUNITY EFFORTS WITH THE FOCUS ON INSTRUCTING, EDUCATING, AND ENCOURAGING POSITIVE LIFE CHOICES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0ACADEMY OF SPORTS AND HEALTH (ASH)
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0779879
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0311302
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0813573
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013541
IRS990/FeesForServicesAccountingGrp/TotalAmt013541
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt950.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt93150
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVE KOLPIEN
IRS990/Form990PartVIISectionAGrp/PersonNm1LEE DETURK
IRS990/Form990PartVIISectionAGrp/PersonNm2JIM KRAFCHECK
IRS990/Form990PartVIISectionAGrp/PersonNm3AMOS NORMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4CRAIG DYER
IRS990/Form990PartVIISectionAGrp/PersonNm5ADAM HENRY
IRS990/Form990PartVIISectionAGrp/PersonNm6SARAH NEACE
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE NUTTER
IRS990/Form990PartVIISectionAGrp/PersonNm8RICH POWERS
IRS990/Form990PartVIISectionAGrp/PersonNm9CALEB KIMMEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9105000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIRM
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt0140386
IRS990/FundraisingDirectExpensesAmt052334
IRS990/FundraisingGrossIncomeAmt042836
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0107438
IRS990/GrantAmt018862
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt018862
IRS990/GrantsToDomesticOrgsGrp/TotalAmt018862
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01761547
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05959
IRS990/InsuranceGrp/ProgramServicesAmt023836
IRS990/InsuranceGrp/TotalAmt029795
IRS990/InterestGrp/ManagementAndGeneralAmt066977
IRS990/InterestGrp/TotalAmt066977
IRS990/InvestmentIncomeGrp/ExclusionAmt06223
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06223
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0113606
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0153345
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01353812
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06354531
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06002129
IRS990/LandBldgEquipCostOrOtherBssAmt07355941
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE WORLD BASEBALL ACADEMY'S MISSION IS TO USE THE PLATFORM OF BASEBALL TO EXEMPLIFY EXCELLENCE AND LEADERSHIP BEYOND THE GAME; DEVELOPING LEADERS WHO POSITIVELY IMPACT OUR WORLD. ACTIVITIES INCLUDE: YOUTH SPORTS DEVELOPMENT, FAMILY HEALTH AND WELLNESS PROGRAMS,COMMUNITY HEALTH AWARENESS EVENTS, AND MENTORING PROGRAMS FOR AT-RISK YOUTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04728363
IRS990/NetAssetsOrFundBalancesEOYAmt05214905
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-9498
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-9498
IRS990/NetUnrlzdGainsLossesInvstAmt014260
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03948484
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04903603
IRS990/NoncashContributionsAmt041436
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012913
IRS990/OfficeExpensesGrp/TotalAmt012913
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-2833
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0440
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01903
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03875
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06218
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES AND EXP
IRS990/OtherExpensesGrp/Desc1FACILITY MAINTENANCE
IRS990/OtherExpensesGrp/Desc2CONCESSION SUPPLIES
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt083721
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12452
IRS990/OtherExpensesGrp/ProgramServicesAmt0179919
IRS990/OtherExpensesGrp/ProgramServicesAmt112865
IRS990/OtherExpensesGrp/ProgramServicesAmt29810
IRS990/OtherExpensesGrp/TotalAmt0179919
IRS990/OtherExpensesGrp/TotalAmt183721
IRS990/OtherExpensesGrp/TotalAmt212865
IRS990/OtherExpensesGrp/TotalAmt312262
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02000
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt02000
IRS990/OtherRevenueTotalAmt02000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026695
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028924
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0213402
IRS990/OtherSalariesAndWagesGrp/TotalAmt0269021
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02024
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06830
IRS990/PayrollTaxesGrp/ProgramServicesAmt016444
IRS990/PayrollTaxesGrp/TotalAmt025298
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010946
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012894
IRS990/PrincipalOfficerNm0CALEB KIMMEL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711310
IRS990/ProgramServiceRevenueGrp/BusinessCd1711310
IRS990/ProgramServiceRevenueGrp/BusinessCd2722515
IRS990/ProgramServiceRevenueGrp/BusinessCd3611620
IRS990/ProgramServiceRevenueGrp/Desc0FACILITY RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1TOURNAMENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2CONCESSION INCOME
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM INSTRUCTIONAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0590048
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1257943
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226583
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0590048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1257943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226583
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326470
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0746177
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03046
IRS990/PYOtherExpensesAmt0786064
IRS990/PYOtherRevenueAmt02638
IRS990/PYProgramServiceRevenueAmt0826244
IRS990/PYRevenuesLessExpensesAmt0424315
IRS990/PYSalariesCompEmpBnftPaidAmt0367726
IRS990/PYTotalExpensesAmt01153790
IRS990/PYTotalRevenueAmt01578105
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0475115
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0901044
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0101945
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132508
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0809444
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0746177
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01563879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01007608
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0669406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04796514
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06223
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03165
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02505
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0633
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0526
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013052
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03114188
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.69900
IRS990ScheduleA/PublicSupportPY170Pct00.67380
IRS990ScheduleA/PublicSupportTotal170Amt03361865
IRS990ScheduleA/SubstantialContributorsTotAmt01434649
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0809444
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0746177
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01563879
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01007608
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0669406
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04796514
IRS990ScheduleA/TotalSupportAmt04809566
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02386223
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0458297
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02844520
IRS990ScheduleD/EquipmentGrp/BookValueAmt0114324
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0149345
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0263669
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0161020
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0161020
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03340562
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0746170
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04086732
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WBA PROVIDES LIABILITIES FOR UNCERTAIN INCOME TAX POSITIONS WHEN A LIABILITY IS PROBABLE AND ESTIMABLE. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN OR EXPECTS TO BE TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECOGNIZED, MEASURED OR DISCLOSED IN THE FINANCIAL STATEMENTS. MANAGEMENT ALSO BELIEVES THE WBA IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06002129
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0140386
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0140386
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt052334
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08500
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0183222
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0183222
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt042836
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042836
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-9498
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt033936
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt033936
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09898
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09898
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt018000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0LEADERSHIP DEVELOP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NORTHERN INDIANA ELITE
IRS990ScheduleI/RecipientTable/RecipientEIN0460872251
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02515 GRAND CANYON CORRIDOR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FORT WAYNE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046808
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt075
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt111
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0AUCTION ITEMS
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1FOOD & DRINKS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FAIR MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings