Civic Intelligence

Highland Softball Association Inc

EIN 35-1497352 • 501(c)7 • Highland, IN

Profile

Summer Youth Softball Program

PO Box 1706Highland, IN 46322
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

42nd percentile

-1.6%

Higher net margin than 42% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

39th percentile

-6.0%

Faster asset growth than 39% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

97th percentile

227%

Faster revenue growth than 97% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$107,883

Down $690 (-0.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$107,883

Down $690 (-0.6%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin42nd percentile

Revenue

Up

$43,258

Up $13,990 (+48%) from 2023

Expenses

Up

$43,948

Up $1,155 (+2.7%) from 2023

Net Income

Up

-$690

Up $12,835 (+95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$150K$100K$50K$0Assets 2013: $97,038Liabilities 2013: $0Net Assets 2013: $97,0382013Assets 2015: $98,564Liabilities 2015: $0Net Assets 2015: $98,5642015Assets 2020: $139,895Liabilities 2020: $0Net Assets 2020: $139,8952020Assets 2021: $130,073Liabilities 2021: $0Net Assets 2021: $130,0732021Assets 2022: $122,098Liabilities 2022: $0Net Assets 2022: $122,0982022Assets 2023: $108,573Liabilities 2023: $0Net Assets 2023: $108,5732023Assets 2024: $107,883Liabilities 2024: $0Net Assets 2024: $107,8832024

Highlighted filing

2024

Assets$107,883
Liabilities$0
Net Assets$107,883
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$150K$100K$50K$0-$50KRevenue 2013: $109,433Expenses 2013: $64,440Net Income 2013: $44,9932013Revenue 2015: $77,494Expenses 2015: $100,692Net Income 2015: -$23,1982015Revenue 2020: $34,426Expenses 2020: $36,355Net Income 2020: -$1,9292020Revenue 2021: $9,739Expenses 2021: $19,561Net Income 2021: -$9,8222021Revenue 2022: $4,034Expenses 2022: $12,009Net Income 2022: -$7,9752022Revenue 2023: $29,268Expenses 2023: $42,793Net Income 2023: -$13,5252023Revenue 2024: $43,258Expenses 2024: $43,948Net Income 2024: -$6902024

Highlighted filing

2024

Revenue$43,258
Expenses$43,948
Net Income-$690
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$107,883
Liabilities
$0
Net assets
$107,883
Revenue
$43,258
Expenses
$43,948
Net income
-$690
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.43$0.44$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.29$0.43$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.04$0.12$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.10$0.20$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.34$0.36$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.77$1.01$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$1.09$0.64$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 19, 2025
Return Version
2023v6.0
Gross Receipts
$43,258
Mission and Program Overview

Mission

Summer Youth Softball Program

Program Services

DescriptionGrantsExpenses
Organize and oversee a community summer youth softball program for girls ages 6-18--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave RiveraPresident-$0--
Tim LicciardoneVice President-$0--
Christina CastilloSecretary-$0--
Michael DeYoungTreasurer-$0--
Scott Colbert2nd Vice President-$0--
Filing and Contact Details

Filer

Filer Name
Highland Softball Association Inc
EIN
35-1497352
Address
PO Box 1706, Highland, IN 46322

Signing Officer

Name
Michael DeYoung
Title
Treasurer
Phone
7082594235
Signed
2025-08-19
Discuss with paid preparer
No

Preparer

Firm
Mark R Machnic CPA
Address
8411 Kennedy Avenue, Highland, IN 46322
Preparer
Craig Carpenter
Phone
2195955290
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountConcession Sales 2,411”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 5,802All Star Expense 10,041Bank Fees 194Credit Card Processing Fees 5,294Concession Supplies 4,605Field Maintenance 4,787Fall Ball Fees 1,979Photography 1,901PA System 1,139Rental Fees 375Tournaments 681Umpire Fees 1,200Uniforms 4,584Tax Preparation 185”

Raw XML Appendix115 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Michael DeYoung
IRS990EZ/BooksInCareOfDetail/PhoneNum07082594235
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1706
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Highland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046322
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt065907
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt071019
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-690
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0108573
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0107883
IRS990EZ/GrossReceiptsAmt043258
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt042666
IRS990EZ/LandAndBuildingsGrp/EOYAmt036864
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt032694
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0108573
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0107883
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0108573
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0107883
IRS990EZ/OccupancyRentUtltsAndMaintAmt01181
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dave Rivera
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Tim Licciardone
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Christina Castillo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Michael DeYoung
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Scott Colbert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt42nd Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt042767
IRS990EZ/OtherRevenueTotalAmt02411
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Summer Youth Softball Program
IRS990EZ/ProgramServiceRevenueAmt08153
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Organize and oversee a community summer youth softball program for girls ages 6-18
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt043948
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt043258
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountConcession Sales 2,411
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 5,802All Star Expense 10,041Bank Fees 194Credit Card Processing Fees 5,294Concession Supplies 4,605Field Maintenance 4,787Fall Ball Fees 1,979Photography 1,901PA System 1,139Rental Fees 375Tournaments 681Umpire Fees 1,200Uniforms 4,584Tax Preparation 185
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael DeYoung
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07082594235
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Highland Softball Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0351497352
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1706
ReturnHeader/Filer/USAddress/CityNm0Highland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046322
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261611265
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mark R Machnic CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08411 Kennedy Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Highland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046322
ReturnHeader/PreparerPersonGrp/PhoneNum02195955290
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Craig Carpenter
ReturnHeader/ReturnTs02025-08-20T16:39:27-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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