Civic Intelligence

Osceola Baseball Softball Association Inc

990EZ • Fiscal year 2018 • EIN 35-1883620

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

PO Box 70Osceola, IN 46561

(574) 675-0813

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

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

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Net Margin

33rd percentile

-2.8%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Asset Growth

27th percentile

-7.0%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

84th percentile

23%

Faster revenue growth than 84% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$71,173

Down $5,370 (-7.0%) from 2017

Net Assets

Down

$66,979

Down $2,941 (-4.2%) from 2017

Liabilities

Down

$4,194

Down $2,429 (-37%) from 2017

Revenue

Up

$103,337

Up $19,230 (+23%) from 2017

Expenses

Up

$106,278

Up $10,428 (+11%) from 2017

Net Income

Up

-$2,941

Up $8,802 (+75%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2014: $104,218Net Assets 2014: $104,2182014Assets 2015: $92,651Net Assets 2015: $92,6512015Assets 2016: $90,558Liabilities 2016: $8,895Net Assets 2016: $81,6632016Assets 2017: $76,543Liabilities 2017: $6,623Net Assets 2017: $69,9202017Assets 2018: $71,173Liabilities 2018: $4,194Net Assets 2018: $66,9792018Assets 2019: $62,388Net Assets 2019: $62,3882019Assets 2020: $54,074Net Assets 2020: $54,0742020Assets 2021: $51,444Net Assets 2021: $51,4442021Assets 2022: $61,633Net Assets 2022: $61,6332022Assets 2023: $46,172Net Assets 2023: $46,1722023Assets 2024: $43,759Liabilities 2024: $8,000Net Assets 2024: $35,7592024

Highlighted filing

2018

Assets$71,173
Liabilities$4,194
Net Assets$66,979

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2014: $86,508Expenses 2014: $95,602Net Income 2014: -$9,0942014Revenue 2015: $76,391Expenses 2015: $87,958Net Income 2015: -$11,5672015Revenue 2016: $87,141Expenses 2016: $98,129Net Income 2016: -$10,9882016Revenue 2017: $84,107Expenses 2017: $95,850Net Income 2017: -$11,7432017Revenue 2018: $103,337Expenses 2018: $106,278Net Income 2018: -$2,9412018Revenue 2019: $84,754Expenses 2019: $89,345Net Income 2019: -$4,5912019Revenue 2020: $40,713Expenses 2020: $49,027Net Income 2020: -$8,3142020Revenue 2021: $69,448Expenses 2021: $72,078Net Income 2021: -$2,6302021Revenue 2022: $88,418Expenses 2022: $78,229Net Income 2022: $10,1892022Revenue 2023: $61,976Expenses 2023: $77,437Net Income 2023: -$15,4612023Revenue 2024: $92,722Expenses 2024: $103,135Net Income 2024: -$10,4132024

Highlighted filing

2018

Revenue$103,337
Expenses$106,278
Net Income-$2,941
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$103,337
Mission and Program Overview

Mission

Spring, summer and fall baseball leagues for over 600 children, ages 5-18.

Program Services

DescriptionGrantsExpenses
BASEBALL AND SOFTBALL PROGRAMS FOR YOUTH.--
BASEBALL AND SOFTBALL PROGRAMS FOR YOUTH.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MATTHEW LELIAERTPresident-$0--
RANDY MASONVice Preside-$0--
MARISSA REINHOLTZSecretary-$0--
MATTHEW GRETENCORDTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Osceola Baseball Softball
EIN
35-1883620
Phone
5746750813
Address
PO BOX 70, OSCEOLA, IN 46561

Signing Officer

Name
Matthew Gretencord
Title
Treasurer
Phone
5746750813
Signed
2019-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Jeffrey R Deitchley CPA Pc
Address
220 SOUTH RACE STREET, MISHAWAKA, IN 46544-2032
Preparer
Jeffrey R Deitchley CPA
Phone
5742591638
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Concession income/trivia cost of goods sold 21,050 expenses office expense 28 atv interest expense 370 player insurance 9,650 baseball and softball 66,401 non-investment depreciation 8,779 total 106,278

Form 990-ez, Part II, Line 24

Field equipment 283,434 291,687 less accumulated depreciation 213,474 222,253 total 69,960 69,434

Form 990-ez, Part II, Line 26

Unsecured notes and loans payable 6,623 4,194

Form 990-ez, Part III

Spring, summer and fall baseball leagues for over 600 children, ages 5-18.

Form 990-ez, Part III, Line 31

Baseball and softball programs for youth.

Raw XML Appendix116 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/PersonNm0MATTHEW GRETENCORD
IRS990EZ/BooksInCareOfDetail/PhoneNum05746750813
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 70
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OSCEOLA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046561
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06583
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01739
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2941
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt076543
IRS990EZ/Form990TotalAssetsGrp/EOYAmt071173
IRS990EZ/GrossReceiptsAmt0103337
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt069920
IRS990EZ/NetAssetsOrFundBalancesEOYAmt066979
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt069920
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt066979
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MATTHEW LELIAERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RANDY MASON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARISSA REINHOLTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MATTHEW GRETENCORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt069960
IRS990EZ/OtherAssetsTotalDetail/EOYAmt069434
IRS990EZ/OtherExpensesTotalAmt0106278
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SPRING, SUMMER AND FALL BASEBALL LEAGUES FOR OVER 600 CHILDREN, AGES 5-18.
IRS990EZ/ProgramServiceRevenueAmt0103332
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BASEBALL AND SOFTBALL PROGRAMS FOR YOUTH.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1BASEBALL AND SOFTBALL PROGRAMS FOR YOUTH.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06623
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04194
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0106278
IRS990EZ/TotalRevenueAmt0103337
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0OBSASPORTS.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONCESSION INCOME/TRIVIA COST OF GOODS SOLD 21,050 EXPENSES OFFICE EXPENSE 28 ATV INTEREST EXPENSE 370 PLAYER INSURANCE 9,650 BASEBALL AND SOFTBALL 66,401 NON-INVESTMENT DEPRECIATION 8,779 TOTAL 106,278
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FIELD EQUIPMENT 283,434 291,687 LESS ACCUMULATED DEPRECIATION 213,474 222,253 TOTAL 69,960 69,434
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNSECURED NOTES AND LOANS PAYABLE 6,623 4,194
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPRING, SUMMER AND FALL BASEBALL LEAGUES FOR OVER 600 CHILDREN, AGES 5-18.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BASEBALL AND SOFTBALL PROGRAMS FOR YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW GRETENCORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05746750813
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OSCEOLA BASEBALL SOFTBALL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0OSCE
ReturnHeader/Filer/EIN0351883620
ReturnHeader/Filer/PhoneNum05746750813
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 70
ReturnHeader/Filer/USAddress/CityNm0OSCEOLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046561
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0797CCD3CAA866800376630E32DA1CE9918CF9C2E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0797CCD3CAA866800376630E32DA1CE9918CF9C2E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.78.244.146
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTm015:12:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351829970
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JEFFREY R DEITCHLEY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0220 SOUTH RACE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MISHAWAKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0465442032
ReturnHeader/PreparerPersonGrp/PhoneNum05742591638
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY R DEITCHLEY CPA
ReturnHeader/ReturnTs02019-11-15T07:12:39-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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Filings