Civic Intelligence

Frank Roberts Youth League

EIN 35-1908880 • 501(c)3 • Odon, IN

Profile

Youth baseball and softball league

PO Box 332Odon, IN 47562

n/A

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.21x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

130%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

80th percentile

35%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$71,816

Up $40,163 (+127%) from 2023

Liabilities

$15,183

No earlier filing loaded for comparison.

Net Assets

Up

$56,633

Up $24,980 (+79%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin73rd percentile

Revenue

Up

$139,099

Up $32,229 (+30%) from 2023

Expenses

Up

$114,119

Up $25,334 (+29%) from 2023

Net Income

Up

$24,980

Up $6,895 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$80K$60K$40K$20K$0Assets 2021: $16,057Net Assets 2021: $16,0572021Assets 2022: $13,569Net Assets 2022: $13,5692022Assets 2023: $31,653Net Assets 2023: $31,6532023Assets 2024: $71,816Liabilities 2024: $15,183Net Assets 2024: $56,6332024

Highlighted filing

2024

Assets$71,816
Liabilities$15,183
Net Assets$56,633
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $44,414Expenses 2021: $59,591Net Income 2021: -$15,1772021Revenue 2022: $75,777Expenses 2022: $72,558Net Income 2022: $3,2192022Revenue 2023: $106,870Expenses 2023: $88,785Net Income 2023: $18,0852023Revenue 2024: $139,099Expenses 2024: $114,119Net Income 2024: $24,9802024

Highlighted filing

2024

Revenue$139,099
Expenses$114,119
Net Income$24,980
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$71,816
Liabilities
$15,183
Net assets
$56,633
Revenue
$139,099
Expenses
$114,119
Net income
$24,980
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.15$0.57$1.39$1.14$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.32$0.32$1.07$0.89$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.76$0.73$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.16$0.44$0.60$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.0
Gross Receipts
$139,099
Mission and Program Overview

Mission

Providing youth baseball and softball recreational league to community

Youth baseball and softball league

Program Services

DescriptionGrantsExpenses
THIS PROGRAM PROVIDES BASEBALL AND SOFTBALL LEAGUES FOR MEMBERS OF THE DAVIESS COUNTY COMMUNITY.-$114,119
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GARY D ALLENPresident-$0--
SUSAN B GRABER-SMITHVice Preside-$0--
AMANDA B STOLLTreasurer-$0--
JENNIFER B MORRISSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Frank Roberts Youth League
EIN
35-1908880
Address
PO BOX 332, ODON, IN 47562

Signing Officer

Name
Amanda B Stoll
Title
Treasurer
Phone
8124869945
Signed
2025-07-25
Discuss with paid preparer
Yes

Preparer

Firm
Stoll & Graber Cpas LLC
Address
101 E WALNUT ST, WASHINGTON, IN 47501
Preparer
Ryan W Graber
Phone
8122540682
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Sales tax refund 3,608 total 3,608”

Form 990-ez, Part I, Line 16

“Expenses office supplies 82 insurance 3,811 background check fees 251 refunds 70 concessions 43,288 field maintenance 10,043 rent 1 tourney fees 5,511 trophies 2,688 umpires 14,949 uniforms 11,376 supplies 13,464 non-investment depreciation 4,135 total 109,669”

Form 990-ez, Part II, Line 24

“0 28,941 less accumulated depreciation 0 4,135 total 0 24,806”

Form 990-ez, Part II, Line 26

“Mortgage and other notes payable 0 15,183”

Raw XML Appendix143 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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IRS990EZ/NetAssetsOrFundBalancesBOYAmt031653
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IRS990EZ/OtherExpensesTotalAmt0109669
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0YOUTH BASEBALL AND SOFTBALL LEAGUE
IRS990EZ/ProgramServiceRevenueAmt0115776
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0114119
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SALES TAX REFUND 3,608 TOTAL 3,608
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE SUPPLIES 82 INSURANCE 3,811 BACKGROUND CHECK FEES 251 REFUNDS 70 CONCESSIONS 43,288 FIELD MAINTENANCE 10,043 RENT 1 TOURNEY FEES 5,511 TROPHIES 2,688 UMPIRES 14,949 UNIFORMS 11,376 SUPPLIES 13,464 NON-INVESTMENT DEPRECIATION 4,135 TOTAL 109,669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20 28,941 LESS ACCUMULATED DEPRECIATION 0 4,135 TOTAL 0 24,806
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MORTGAGE AND OTHER NOTES PAYABLE 0 15,183
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0351908880
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-31T07:11:33-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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