Civic Intelligence

The National Association of Professional Baseball Leagues Inc

990 • Fiscal year 2016 • EIN 31-4361072

Jan 01, 2016 to Dec 31, 2016 • Filed on Jan 22, 2018

9550 16th Street NorthSt Petersburg, FL 33716

(727) 456-1719

Siviq Scores

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

Liabilities / Assets

59th percentile

0.31x

Higher debt load relative to assets than 59% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.51x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Net Margin

82nd percentile

14%

Higher net margin than 82% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

91st percentile

$545,687

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2016

Asset Growth

87th percentile

18%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-6.4%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$7,230,808

Up $1,124,233 (+18%) from 2015

Net Assets

Up

$4,956,039

Up $780,486 (+19%) from 2015

Liabilities

Up

$2,274,769

Up $343,747 (+18%) from 2015

Revenue

Down

$4,502,384

Down $308,226 (-6.4%) from 2015

Expenses

Up

$3,852,086

Up $230,374 (+6.4%) from 2015

Net Income

Down

$650,298

Down $538,600 (-45%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $2,729,390Liabilities 2010: $3,101,879Net Assets 2010: -$372,4892010Assets 2011: $3,960,073Liabilities 2011: $7,254,957Net Assets 2011: -$3,294,8842011Assets 2012: $3,374,590Liabilities 2012: $5,654,820Net Assets 2012: -$2,280,2302012Assets 2013: $4,021,357Liabilities 2013: $3,020,458Net Assets 2013: $1,000,8992013Assets 2014: $5,335,436Liabilities 2014: $1,987,867Net Assets 2014: $3,347,5692014Assets 2015: $6,106,575Liabilities 2015: $1,931,022Net Assets 2015: $4,175,5532015Assets 2016: $7,230,808Liabilities 2016: $2,274,769Net Assets 2016: $4,956,0392016Assets 2017: $7,785,953Liabilities 2017: $2,602,899Net Assets 2017: $5,183,0542017Assets 2018: $7,897,179Liabilities 2018: $2,645,037Net Assets 2018: $5,252,1422018Assets 2019: $6,202,850Liabilities 2019: $1,528,057Net Assets 2019: $4,674,7932019Assets 2020: $3,517,952Liabilities 2020: $1,502,773Net Assets 2020: $2,015,1792020Assets 2021: $1,938,083Liabilities 2021: $1,517,673Net Assets 2021: $420,4102021Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2016

Assets$7,230,808
Liabilities$2,274,769
Net Assets$4,956,039

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,774,6302010Expenses 2011: $3,971,2212011Expenses 2012: $3,374,9622012Revenue 2013: $5,166,193Expenses 2013: $3,710,739Net Income 2013: $1,455,4542013Revenue 2014: $5,293,602Expenses 2014: $4,554,898Net Income 2014: $738,7042014Revenue 2015: $4,810,610Expenses 2015: $3,621,712Net Income 2015: $1,188,8982015Revenue 2016: $4,502,384Expenses 2016: $3,852,086Net Income 2016: $650,2982016Revenue 2017: $4,970,347Expenses 2017: $4,187,526Net Income 2017: $782,8212017Revenue 2018: $5,168,693Expenses 2018: $5,175,301Net Income 2018: -$6,6082018Revenue 2019: $4,483,173Expenses 2019: $5,949,830Net Income 2019: -$1,466,6572019Revenue 2020: $2,251,962Expenses 2020: $5,595,753Net Income 2020: -$3,343,7912020Revenue 2021: $2,158,293Expenses 2021: $5,302,367Net Income 2021: -$3,144,0742021Revenue 2023: $0Expenses 2023: $50,335Net Income 2023: -$50,3352023

Highlighted filing

2016

Revenue$4,502,384
Expenses$3,852,086
Net Income$650,298
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jan 22, 2018
Return Version
2016v3.1
Gross Receipts
$4,502,384
Mission and Program Overview

Mission

Administration of minor league baseball franchises for usa, mexico, venezuela, and dominican republic. Maintenance of player development contracts and record keeping for player's activity between major and minor leagues.

Administration of minor league baseball franchises for usa, mexico, and dominican republic.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,074,502$3,393,912▲ $2,319,410
Land, Buildings, and Equipment, Net$2,117,537$2,321,384▲ $203,847
Investments Other Securities$2,637,630$802,358▼ $1,835,272
Accounts Receivable$89,711$209,959▲ $120,248
Savings and Temporary Cash Investments$102,462$102,183▼ $279
Prepaid Expenses and Deferred Charges$78,644$37,033▼ $41,611
Total Assets$6,106,575$7,230,808▲ $1,124,233
Other Assets Total$6,089$363,979▲ $357,890
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,419,331$1,333,797▼ $85,534
Accounts Payable and Accrued Expenses$276,537$577,835▲ $301,298
Other Liabilities$140,154$303,137▲ $162,983
Deferred Revenue$95,000$60,000▼ $35,000
Total Liabilities$1,931,022$2,274,769▲ $343,747
Net Assets / Fund Balance
Unrestricted Net Assets$4,175,553$4,956,039▲ $780,486
Total Net Assets Fund Balance$4,175,553$4,956,039▲ $780,486
Total Liabilities and Net Assets / Fund Balance$6,106,575$7,230,808▲ $1,124,233

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,154,736$495,678$2,650,414
Equipment$130,671$266,311$396,982
Other Land Buildings$35,977$30,034$66,011
Other Assets Org$363,979--
Other Securities$802,358--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAT O'CONNERPresident anPT$331,175$214,512$545,687
PAT O'CONNERPresident and CEO-$331,175$50,806$381,981
Rod MeadowsRegional SalPT$116,265$80,470$196,735
Tim BrunswickVP BusinessPT$65,330$119,431$184,761
Scott PoleySecretaryPT$138,235$32,280$170,515
Rod MeadowsRegional Sales Director-$116,265$10,429$126,694
Sean BrownCFOPT$70,771$13,450$84,221
Tim BrunswickVP Business Ops-$65,330$17,812$83,142
Brian EarleCOOPT$39,030$10,067$49,097

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Stan BrandConsulting3 PEBBLE RIDGE COURT, Rockville, MD 20854$121,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,301,994
Investment Income
$7,572
Other Revenue
$192,818
Change in Net Assets
$650,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,274,682
Revenue Not Reported on Financial Statements
$227,702
Revenue Not Reported on Form 990
$357,890
Other Revenue Adjustments
$227,702
Total Revenue per Audited Statements
$4,632,572
Total Revenue per Form 990
$4,502,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,466,254
Salaries, Compensation, and Employee Benefits$1,385,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$768,958
Other Salaries and Wages---$468,006
Travel---$245,551
Fees for Services Other---$173,358
Insurance---$147,767
Depreciation Depletion---$117,191
Fees for Services Legal---$105,267
Fees for Services Lobbying---$100,671
Office Expenses---$87,343
Other Employee Benefits---$73,960
Occupancy---$70,936
Advertising---$64,167
Information Technology---$60,111
Interest---$58,904
Payroll Taxes---$56,660
Fees for Services Accounting---$55,949
Conferences and Meetings---$26,993
Other Expenses---$26,101
Pension Plan Contributions---$18,248
All Other Expenses---$-198,947
Total Functional Expenses$0$0$0$3,852,086

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,852,086
Total Expenses per Audited Statements$3,852,086
Total Expenses per Form 990$3,852,086
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$100,671
Total Nondeductible Lobbying and Political Cost$100,671
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payments to Affliates$157,377
Deferred Compensation$145,760
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The various minor league associations collect dues from their individual baseball clubs and remit them to napbl (the national association of professional baseball leagues, inc).

Form 990, Page 6, Part VI, Line 7A

Each of the minor league association members elects a representative who sits on the board of trustees.

Form 990, Page 6, Part VI, Line 7B

All decisions are voted on by the board of trustees.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the finance committee. The chairman is responsible for making a draft of the return available to the board of trustees before filing the return and briefing the members on any pertinent issues.

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

The napbl legal department oversees the monitoring and enforcement of the conflict of interest policies and procedures. However, all departments within the organization play an active role in policing such activities on a daily basis.

Form 990, Page 6, Part VI, Line 15A

The president's compensation and benefits are validated, determined and approved by the board of trustees.

Form 990, Page 6, Part VI, Line 15B

The president has the authority to determine the compensation for any employee other than himself.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are not available to the public.

Form 990, Part VII

Napbl serves as a common paymaster for all of its subsidiaries. The salary amounts shown on part vii of the form 990 will not match the amounts on part ix, line 5, because of expense allocations to these subsidiaries.

Filing and Contact Details

Filer

Filer Name
The National Association of
EIN
31-4361072
Phone
7274561719
Address
9550 16TH STREET NORTH, ST PETERSBURG, FL 33716

Signing Officer

Name
Sean Brown
Title
CFO
Phone
7274561719
Signed
2018-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
PAT O'CONNER
Formed
1976
Legal Domicile
Fl
Voting Board Members
17
Independent Board Members
17
Employees
66

Preparer

Firm
Gregory Sharer & Stuart Pa
Address
100 2ND AVE SOUTH STE 600, SAINT PETERSBURG, FL 33701-4336
Preparer
Victoria R Bartlett CPA
Phone
7278216161
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Administration of minor league baseball franchises for usa, mexico, and dominican republic. Maintenance of player development contracts and record keeping for player's activity between major and minor leagues.

Form 990, Part XI, Line 9

Overfunded pension obligation 357,890 equity in subsidiaries -227,702 total 130,188

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Overfunded pension obligation 357,890

Schedule D, Page 4, Part XI, Line 4B

Equity in subsidiaries 227,702

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIRMA
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IRS990/Form990PartVIISectionAGrp/TitleTxt20VP BUSINESS
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.05$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.94$1.52$0.42$2.16$5.30$3.14
2020Detailed filing. Detailed filing data is available for this year.$3.52$1.50$2.02$2.25$5.60$3.34
2019Detailed filing. Detailed filing data is available for this year.$6.20$1.53$4.67$4.48$5.95$1.47
2018Detailed filing. Detailed filing data is available for this year.$7.90$2.65$5.25$5.17$5.18$0.01
2017Detailed filing. Detailed filing data is available for this year.$7.79$2.60$5.18$4.97$4.19$0.78
2016Detailed filing. Detailed filing data is available for this year.$7.23$2.27$4.96$4.50$3.85$0.65
2015Detailed filing. Detailed filing data is available for this year.$6.11$1.93$4.18$4.81$3.62$1.19
2014Detailed filing. Detailed filing data is available for this year.$5.34$1.99$3.35$5.29$4.55$0.74
2013Detailed filing. Detailed filing data is available for this year.$4.02$3.02$1.00$5.17$3.71$1.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$5.65$2.28$3.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$7.25$3.29$3.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$3.10$0.37$3.77