Civic Intelligence

Middleton Baseball Association

EIN 35-2531634 • 501(c)3 • Middleton, ID

RevokedPub. 78 Eligible990-N Coverage

Profile

YOUTH BASEBALL

Revocation date: May 15, 2019

200 E Murtaugh Lake DrMiddleton, ID 83644

middletonbaseballassociation.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% 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

90th percentile

78%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

89th percentile

77%

Faster revenue growth than 89% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$38,085

Up $16,702 (+78%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$38,085

Up $16,702 (+78%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin66th percentile

Revenue

Up

$139,599

Up $60,871 (+77%) from 2023

Expenses

Up

$122,897

Up $45,336 (+58%) from 2023

Net Income

Up

$16,702

Up $15,535 (+1331%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$40K$30K$20K$10K$0Assets 2019: $17,524Liabilities 2019: $0Net Assets 2019: $17,5242019Assets 2022: $20,216Net Assets 2022: $20,2162022Assets 2023: $21,383Net Assets 2023: $21,3832023Assets 2024: $38,085Net Assets 2024: $38,0852024

Highlighted filing

2024

Assets$38,085
Liabilities-
Net Assets$38,085
Open 2024 Filing

Operations Trend

Revenue Growth89th percentile

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

$150K$100K$50K$0Revenue 2019: $61,870Expenses 2019: $50,691Net Income 2019: $11,1792019Revenue 2022: $44,220Expenses 2022: $33,336Net Income 2022: $10,8842022Revenue 2023: $78,728Expenses 2023: $77,561Net Income 2023: $1,1672023Revenue 2024: $139,599Expenses 2024: $122,897Net Income 2024: $16,7022024

Highlighted filing

2024

Revenue$139,599
Expenses$122,897
Net Income$16,702
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$38,085
Liabilities
-
Net assets
$38,085
Revenue
$139,599
Expenses
$122,897
Net income
$16,702
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.38$0.38$1.40$1.23$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.21$0.79$0.78$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.44$0.33$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.62$0.51$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$139,599
Mission and Program Overview

Mission

YOUTH BASEBALL

Program Services

DescriptionGrantsExpenses
GIVE YOUTH A POSITIVE EXPERIENCE WITH BASEBALL-$122,897
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JODY MARTINEZPresident-$0--
Filing and Contact Details

Filer

Filer Name
Middleton Baseball Association
EIN
35-2531634
Phone
2089396029
Address
200 E MURTAUGH LAKE DR, MIDDLETON, ID 83644

Signing Officer

Name
Jody Martinez
Title
President
Phone
2083535922
Signed
2025-11-14

Preparer

Firm
Sager Cpas & Advisors
Address
3163 W BELLTOWER DR, MERIDIAN, ID 83646
Preparer
Rick Sager CPA
Phone
2089396029
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 124 insurance 177 baseballs 4,112 supplies 74,427 trophies 1,422 uniforms 28,863 bank fees 679 meals 632 concessions 5,608 total 116,044”

Raw XML Appendix114 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/PersonNm0SAGER CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum02089396029
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03163 WEST BELLTOWER DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERIDIAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083646
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021383
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038085
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016702
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06683
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt021383
IRS990EZ/Form990TotalAssetsGrp/EOYAmt038085
IRS990EZ/GrossReceiptsAmt0139599
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt021383
IRS990EZ/NetAssetsOrFundBalancesEOYAmt038085
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt021383
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt038085
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JODY MARTINEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0116044
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0YOUTH BASEBALL
IRS990EZ/PrintingPublicationsPostageAmt0170
IRS990EZ/ProgramServiceRevenueAmt0139599
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0GIVE YOUTH A POSITIVE EXPERIENCE WITH BASEBALL
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0122897
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0122897
IRS990EZ/TotalProgramServiceExpensesAmt0122897
IRS990EZ/TotalRevenueAmt0139599
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03533
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0139599
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt078728
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt032008
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0250335
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt07679
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt07679
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97060
IRS990ScheduleA/PublicSupportPY509Pct00.93700
IRS990ScheduleA/PublicSupportTotal509Amt0253868
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0139599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt078728
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt035541
IRS990ScheduleA/Total509Grp/TotalAmt0253868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0139599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt078728
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt043220
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0261547
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 124 INSURANCE 177 BASEBALLS 4,112 SUPPLIES 74,427 TROPHIES 1,422 UNIFORMS 28,863 BANK FEES 679 MEALS 632 CONCESSIONS 5,608 TOTAL 116,044
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JODY MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02083535922
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLETON BASEBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0352531634
ReturnHeader/Filer/PhoneNum02089396029
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 E MURTAUGH LAKE DR
ReturnHeader/Filer/USAddress/CityNm0MIDDLETON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083644
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453691084
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAGER CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03163 W BELLTOWER DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERIDIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083646
ReturnHeader/PreparerPersonGrp/PhoneNum02089396029
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICK SAGER CPA
ReturnHeader/ReturnTs02025-11-17T19:27:32-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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