Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.22x
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Down$58,335
Down $3,615 (-5.8%) from 2013
Net Assets
Down$45,535
Down $3,615 (-7.4%) from 2013
Liabilities
Flat$12,800
Flat from 2013
Revenue And Expenses
Revenue
Down$9,030
Down $7,041 (-44%) from 2013
Expenses
Down$12,645
Down $6,489 (-34%) from 2013
Net Income
Down-$3,615
Down $552 (-18%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Nov 16, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $9,030
Mission and Program Overview
Mission
Provide youth baseball program, including instruction and tournaments benefiting kids with focus on sportsmanship and teaching the game.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE YOUTH BASEBALL PROGRAM, INCLUDING INSTRUCTION AND TOURNAMENTS BENEFITING KIDS WITH FOCUS ON SPORTSMANSHIP AND TEACHING THE GAME. | $0 | $10,534 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHAYNE HOUSEMAN | President | - | $0 | - | - |
| DARRIN SPITZER | Treasurer | - | $0 | - | - |
| KEITH SCHNEIDER | Board Member | - | $0 | - | - |
| RICK HERRING | Board Member | - | $0 | - | - |
| RON TURNER | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Junior Varsity Athletic Association
- EIN
- 31-0928636
- Phone
- 9373992000
- Address
- 14 E MAIN STREET NO 500, SPRINGFIELD, OH 45502
Signing Officer
- Name
- Shayne Houseman
- Title
- President
- Phone
- 9376050251
- Signed
- 2015-11-16
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Clark Schaefer Hackett & Co
- Address
- 14 E MAIN STREET SUITE 500, SPRINGFIELD, OH 45502
- Preparer
- Darrin Spitzer
- Phone
- 9373992000
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: team sponsorships. Amount: 1,150.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: select team tournament fees. Amount: 7,320. Description: insurance. Amount: 1,221. Description: interest. Amount: 664. Description: state fee. Amount: 50. Description: office expense. Amount: 176. Description: real estate taxes. Amount: 1,906. Description: player expenses-uniforms. Amount: 1,308. Total to form 990-ez, line 16: 12,645.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 6,463. End of year amount: 4,557.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: line of credit. Beg. Of year amount: 12,800. End of year amount: 12,800.”
Raw XML Appendix173 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 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DARRIN SPITZER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9373992000 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 14 E MAIN STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SPRINGFIELD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45502 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3835 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2126 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3615 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 61950 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 58335 |
| IRS990EZ/GrossReceiptsAmt | 0 | 9030 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 51652 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 51652 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 49150 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 45535 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 49150 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 45535 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| 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/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHAYNE HOUSEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DARRIN SPITZER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KEITH SCHNEIDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RICK HERRING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | RON TURNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6463 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 4557 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12645 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1150 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE YOUTH BASEBALL PROGRAM, INCLUDING INSTRUCTION AND TOURNAMENTS BENEFITING KIDS WITH FOCUS ON SPORTSMANSHIP AND TEACHING THE GAME. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 7880 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE YOUTH BASEBALL PROGRAM, INCLUDING INSTRUCTION AND TOURNAMENTS BENEFITING KIDS WITH FOCUS ON SPORTSMANSHIP AND TEACHING THE GAME. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 10534 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 12800 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 12800 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 12645 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 10534 |
| IRS990EZ/TotalRevenueAmt | 0 | 9030 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 450 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 470 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 7880 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 7548 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 35234 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 21537 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 30263 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 102462 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 1150 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1450 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9286 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8390 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 28219 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 48495 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.67970 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.64850 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 102932 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 7880 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7548 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35234 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21987 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30283 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 102932 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 9030 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 8998 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 44520 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 30377 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 58502 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 151427 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: TEAM SPONSORSHIPS. AMOUNT: 1,150. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: SELECT TEAM TOURNAMENT FEES. AMOUNT: 7,320. DESCRIPTION: INSURANCE. AMOUNT: 1,221. DESCRIPTION: INTEREST. AMOUNT: 664. DESCRIPTION: STATE FEE. AMOUNT: 50. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 176. DESCRIPTION: REAL ESTATE TAXES. AMOUNT: 1,906. DESCRIPTION: PLAYER EXPENSES-UNIFORMS. AMOUNT: 1,308. TOTAL TO FORM 990-EZ, LINE 16: 12,645. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 6,463. END OF YEAR AMOUNT: 4,557. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: LINE OF CREDIT. BEG. OF YEAR AMOUNT: 12,800. END OF YEAR AMOUNT: 12,800. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHAYNE HOUSEMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9376050251 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | JUNIOR VARSITY ATHLETIC ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JUNI |
| ReturnHeader/Filer/EIN | 0 | 310928636 |
| ReturnHeader/Filer/PhoneNum | 0 | 9373992000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 14 E MAIN STREET NO 500 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPRINGFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45502 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 310800053 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLARK SCHAEFER HACKETT & CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 14 E MAIN STREET SUITE 500 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPRINGFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 45502 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9373992000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-11-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DARRIN SPITZER |
| ReturnHeader/ReturnTs | 0 | 2015-11-16T14:03:32-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $58,335
- Liabilities
- $12,800
- Net assets
- $45,535
- Revenue
- $9,030
- Expenses
- $12,645
- Net income
- -$3,615