Valley City Baseball Association

EIN 30-0392058 • 501(c)3 • Valley City, ND

Profile

The organizations mission is to provide funding for youth baseball activities

PO Box 74Valley City, ND 58072

Siviq Scores

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

0.17x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

0.44x

Higher debt load relative to revenue than 79% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

-43%

Higher net margin than 5% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Higher top officer pay than 61% of similar nonprofits.

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

NTEE N • $1M-$5M nonprofits • Source year 2024

-20%

Faster asset growth than 7% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

-41%

Faster revenue growth than 7% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets65th percentile

Assets

Down

$395,863

Down $11,869 (-2.9%) from 2022

Liabilities

Down

$65,832

Down $84,168 (-56%) from 2022

Net Assets

$330,031

Up $72,299 (+28%) from 2022

Operations

Liabilities / Revenue79th percentile Net Margin5th percentile

Revenue

Down

$150,554

Down $55,920 (-27%) from 2022

Expenses

$215,566

Up $115,810 (+116%) from 2022

Net Income

Down

-$65,012

Down $171,730 (-161%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

Highlighted filing

2024

Assets$395,863

Liabilities$65,832

Net Assets$330,031

Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

Highlighted filing

2024

Revenue$150,554

Expenses$215,566

Net Income-$65,012

Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $395,863
Liabilities: $65,832
Net assets: $330,031
Revenue: $150,554
Expenses: $215,566
Net income: -$65,012

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$3.96	$0.66	$3.30	$1.51	$2.16	$0.65
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$4.08	$1.50	$2.58	$2.06	$1.00	$1.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.68	$0.00	$1.68	$1.71	$1.18	$0.54

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To

Filing Snapshot

Filing Period: Jan 1, 2022 to Dec 31, 2022
Signed: Nov 13, 2023
Return Version: 2022v5.0
Gross Receipts: $2,282,541

Mission and Program Overview

Mission

The organizations mission is to provide funding for youth baseball activities

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Cash and Non-Interest-Bearing Accounts	$168,407	$336,479	▲ $168,072
Land, Buildings, and Equipment, Net	-	$71,253	-
Total Assets	$168,407	$407,732	▲ $239,325
Liabilities
Mortgage Notes Payable Secured by Investment Property	-	$150,000	-
Total Liabilities	$0	$150,000	▲ $150,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$168,407	$257,732	▲ $89,325
Total Net Assets Fund Balance	$168,407	$257,732	▲ $89,325
Total Liabilities and Net Assets / Fund Balance	$168,407	$407,732	▲ $239,325

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$71,253	-	$71,253

Compensation and Service Providers

Top Officer Pay61st percentile

Board Members and Trustees

Name	Title
Matt Fetsch	President
Casey Olney	Vice President
Cory Anderson	Director
Erik Kringlie	Director
Kirk Olson Secretary	Director
Mark Potts	Director
Ross Powell	Director
Josh Lagein	Co-Treasurer
Ross Berg	Co-Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $17,000
Program Service Revenue: $23,301
Investment Income: $0
Other Revenue: $166,173
All Other Contributions: $17,000
Change in Net Assets: $106,718

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$92,156
Grants and Similar Amounts Paid	$7,600
Professional Fundraising Fees	$0
Salaries, Compensation, and Employee Benefits	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Expenses	$92,156	-	-	$92,156
Grants to Domestic Orgs	$7,600	-	-	$7,600
Total Functional Expenses	$99,756	$0	$0	$99,756

International Activity

Grant and Assistance Recipients

Recipient	Location	Category	Purpose	Amount
VCSU Foundation	Valley City, ND	-	Baseball scholorship	$6,600

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: Yes
Professional fundraiser used: Yes

Fundraising and Gaming Totals

Line Item	Amount
Gaming Gross Income	$2,242,240
Gaming Direct Expenses	$2,076,067
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Federal income taxes	-

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

Filing and Contact Details

Filer

Filer Name: Valley City Baseball Association
EIN: 30-0392058
Phone: 7013676655
Address: PO Box 74, Valley City, ND 58072

Signing Officer

Name: Ross Berg
Title: Treasurer
Phone: 7013676655
Signed: 2023-11-13
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Ross Berg
Formed: 2017
Legal Domicile: Nd
Voting Board Members: 9
Independent Board Members: 9
Employees: 3

Preparer

Firm: James M Lochow CPA PC
Address: PO Box 725, Valley City, ND 58072
Preparer: James Lochow
Phone: 7018451660

Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24A

“Coaches 29,340 Equipment 9574 Team meals 6123 Hotels 1860Transportation bus 15,310 Umpires 10,675 Concession expenses 11,848 Miscellaneous 7426.”

Form 990, Part XI, Line 9

“Adjustment is additional transfers from Gaming Trust Fund 17,393”

Raw XML Appendix400 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.

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IRS990ScheduleG/DistributedAmt	0	106640
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt	0	1972120
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt	0	1972120
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt	0	2076067
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt	0	2242240
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt	0	2242240
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt	0	166173
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt	0	89147
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt	0	89147
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsOtherGamingAmt	0	14800
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt	0	14800
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd	0	X
IRS990ScheduleG/GamingManagerPersonNm	0	Josh Lagein
IRS990ScheduleG/GamingManagerServicesProvTxt	0	Maintains records of Gaming Revenue
IRS990ScheduleG/GamingOtherFacilityPct	0	0.05200
IRS990ScheduleG/GamingOwnFacilityPct	0	0.94800
IRS990ScheduleG/GamingWithNonmembersInd	0	true
IRS990ScheduleG/IndividualWithBooksNm	0	Ross Berg
IRS990ScheduleG/LicensedInd	0	true
IRS990ScheduleG/LicenseSuspendedEtcInd	0	false
IRS990ScheduleG/MemberOfOtherEntityInd	0	false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt	0	PO Box 74
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm	0	Valley City
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd	0	ND
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd	0	58072
IRS990ScheduleG/StatesWhereGamingConductedCd	0	ND
IRS990ScheduleI/GrantRecordsMaintainedInd	0	true
IRS990ScheduleI/RecipientTable/CashGrantAmt	0	6600
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt	0	Baseball scholorship
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt	0	VCSU Foundation
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt	0	101 College St SW
IRS990ScheduleI/RecipientTable/USAddress/CityNm	0	Valley City
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd	0	ND
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd	0	58072
IRS990ScheduleI/TotalOtherOrgCnt	0	1
IRS990/ScheduleJRequiredInd	0	false
IRS990/ScheduleORequiredInd	0	true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Coaches 29,340 Equipment 9574 Team meals 6123 Hotels 1860Transportation bus 15,310 Umpires 10,675 Concession expenses 11,848 Miscellaneous 7426.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Adjustment is additional transfers from Gaming Trust Fund 17,393
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990, Part IX, Line 24a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd	0	false
IRS990/SignificantChangeInd	0	false
IRS990/SignificantNewProgramSrvcInd	0	false
IRS990/SubjectToExcsTaxNetInvstIncInd	0	false
IRS990/SubjectToProxyTaxInd	0	false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd	0	false
IRS990/TaxablePartyNotificationInd	0	false
IRS990/TaxExemptBondsInd	0	false
IRS990/TerminateOperationsInd	0	false
IRS990/TotalAssetsBOYAmt	0	168407
IRS990/TotalAssetsEOYAmt	0	407732
IRS990/TotalAssetsGrp/BOYAmt	0	168407
IRS990/TotalAssetsGrp/EOYAmt	0	407732
IRS990/TotalCompGreaterThan150KInd	0	false
IRS990/TotalContributionsAmt	0	17000
IRS990/TotalEmployeeCnt	0	3
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt	0	0
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt	0	0
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt	0	99756
IRS990/TotalFunctionalExpensesGrp/TotalAmt	0	99756
IRS990/TotalGrossUBIAmt	0	0
IRS990/TotalLiabilitiesEOYAmt	0	150000
IRS990/TotalLiabilitiesGrp/BOYAmt	0	0
IRS990/TotalLiabilitiesGrp/EOYAmt	0	150000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt	0	168407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt	0	257732
IRS990/TotalProgramServiceExpensesAmt	0	99756
IRS990/TotalProgramServiceRevenueAmt	0	23301
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt	0	206474
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt	0	168407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt	0	407732
IRS990/TravelGrp/TotalAmt	0	0
IRS990/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990/TypeOfOrganizationAssocInd	0	X
IRS990/UnrelatedBusIncmOverLimitInd	0	false
IRS990/UponRequestInd	0	X
IRS990/USAddress/AddressLine1Txt	0	PO Box 74
IRS990/USAddress/CityNm	0	Valley City
IRS990/USAddress/StateAbbreviationCd	0	ND
IRS990/USAddress/ZIPCd	0	58072
IRS990/VotingMembersGoverningBodyCnt	0	9
IRS990/VotingMembersIndependentCnt	0	9
IRS990/WhistleblowerPolicyInd	0	false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	2
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Ross Berg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7013676655
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Valley City Baseball Association
ReturnHeader/Filer/BusinessNameControlTxt	0	VALL
ReturnHeader/Filer/EIN	0	300392058
ReturnHeader/Filer/PhoneNum	0	7013676655
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO Box 74
ReturnHeader/Filer/USAddress/CityNm	0	Valley City
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	ND
ReturnHeader/Filer/USAddress/ZIPCd	0	58072
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	450442919
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	James M Lochow CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO Box 725
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Valley City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	58072
ReturnHeader/PreparerPersonGrp/PhoneNum	0	7018451660
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	James Lochow
ReturnHeader/ReturnTs	0	2023-11-13T01:12:14-00:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	Ross
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	Berg
ReturnHeader/TaxPeriodBeginDt	0	2022-01-01
ReturnHeader/TaxPeriodEndDt	0	2022-12-31
ReturnHeader/TaxYr	0	2022

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