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

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

93rd percentile

127%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

30%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 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 Margin72nd 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 Growth93rd 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 Growth77th 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

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 Pay81st 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt08291 N 1300 E
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt031653
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056633
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt031653
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056633
IRS990EZ/OccupancyRentUtltsAndMaintAmt04450
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
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IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherExpensesTotalAmt0109669
IRS990EZ/OtherRevenueTotalAmt03608
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0YOUTH BASEBALL AND SOFTBALL LEAGUE
IRS990EZ/ProgramServiceRevenueAmt0115776
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS PROGRAM PROVIDES BASEBALL AND SOFTBALL LEAGUES FOR MEMBERS OF THE DAVIESS COUNTY COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0114119
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
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IRS990EZ/TotalProgramServiceExpensesAmt0114119
IRS990EZ/TotalRevenueAmt0139099
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt014751
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0380911
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
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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/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08124869945
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANK ROBERTS YOUTH LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0351908880
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 332
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ReturnHeader/PreparerPersonGrp/PhoneNum08122540682
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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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