Civic Intelligence

Wilmette Baseball Association

990 • Fiscal year 2013 • EIN 36-2414937

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 17, 2014

2615 Marian Lane60091

(847) 475-2900

Siviq Scores

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

Liabilities / Assets

36th percentile

0.01x

Higher debt load relative to assets than 36% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

26th percentile

-5.7%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

16th percentile

-9.7%

Faster asset growth than 16% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$581,892

Down $62,470 (-9.7%) from 2012

Net Assets

Down

$575,639

Down $24,127 (-4.0%) from 2012

Liabilities

Down

$6,253

Down $38,343 (-86%) from 2012

Revenue

$420,352

No earlier filing loaded for comparison.

Expenses

Up

$444,479

Up $13,078 (+3.0%) from 2012

Net Income

-$24,127

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $599,871Liabilities 2010: $161,854Net Assets 2010: $438,0172010Assets 2011: $714,392Liabilities 2011: $127,028Net Assets 2011: $587,3642011Assets 2012: $644,362Liabilities 2012: $44,596Net Assets 2012: $599,7662012Assets 2013: $581,892Liabilities 2013: $6,253Net Assets 2013: $575,6392013Assets 2014: $552,520Liabilities 2014: $0Net Assets 2014: $552,5202014Assets 2015: $590,332Liabilities 2015: $67,375Net Assets 2015: $522,9572015Assets 2016: $614,212Liabilities 2016: $92,275Net Assets 2016: $521,9372016Assets 2017: $687,444Liabilities 2017: $182,966Net Assets 2017: $504,4782017Assets 2018: $647,806Liabilities 2018: $148,950Net Assets 2018: $498,8562018Assets 2019: $640,380Liabilities 2019: $205,064Net Assets 2019: $435,3162019Assets 2020: $475,334Liabilities 2020: $168,519Net Assets 2020: $306,8152020Assets 2021: $505,261Liabilities 2021: $191,525Net Assets 2021: $313,7362021Assets 2022: $553,710Liabilities 2022: $270,821Net Assets 2022: $282,8892022Assets 2023: $553,331Liabilities 2023: $296,173Net Assets 2023: $257,1582023Assets 2024: $618,617Liabilities 2024: $437,783Net Assets 2024: $180,8342024

Highlighted filing

2013

Assets$581,892
Liabilities$6,253
Net Assets$575,639

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $415,9792010Expenses 2011: $409,8992011Expenses 2012: $431,4012012Revenue 2013: $420,352Expenses 2013: $444,479Net Income 2013: -$24,1272013Revenue 2014: $368,760Expenses 2014: $391,879Net Income 2014: -$23,1192014Revenue 2015: $355,737Expenses 2015: $385,300Net Income 2015: -$29,5632015Revenue 2016: $482,402Expenses 2016: $483,422Net Income 2016: -$1,0202016Revenue 2017: $516,783Expenses 2017: $534,242Net Income 2017: -$17,4592017Revenue 2018: $610,067Expenses 2018: $615,689Net Income 2018: -$5,6222018Revenue 2019: $650,404Expenses 2019: $713,944Net Income 2019: -$63,5402019Revenue 2020: $408,306Expenses 2020: $536,807Net Income 2020: -$128,5012020Revenue 2021: $627,609Expenses 2021: $620,688Net Income 2021: $6,9212021Revenue 2022: $715,294Expenses 2022: $746,141Net Income 2022: -$30,8472022Revenue 2023: $749,974Expenses 2023: $775,703Net Income 2023: -$25,7292023Revenue 2024: $790,605Expenses 2024: $866,929Net Income 2024: -$76,3242024

Highlighted filing

2013

Revenue$420,352
Expenses$444,479
Net Income-$24,127
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 17, 2014
Return Version
2013v3.1
Gross Receipts
$420,352
Mission and Program Overview

Mission

To manage a little league baseball program

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$599,766$575,639▼ $24,127
Land, Buildings, and Equipment, Net$553,615$516,383▼ $37,232
Cash and Non-Interest-Bearing Accounts$78,567$48,747▼ $29,820
Prepaid Expenses and Deferred Charges$10,824$16,762▲ $5,938
Accounts Receivable$1,356--
Total Assets$644,362$581,892▼ $62,470
Liabilities
Other Liabilities$39,596$5,899▼ $33,697
Accounts Payable and Accrued Expenses$5,000$354▼ $4,646
Total Liabilities$44,596$6,253▼ $38,343
Net Assets / Fund Balance
Total Net Assets Fund Balance$599,766$575,639▼ $24,127
Total Liabilities and Net Assets / Fund Balance$644,362$581,892▼ $62,470

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,050-$3,050
Other Land Buildings$-122,594$122,594-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sid TeppsPresident
Harvey MeyersSecretary
Lawrence ShankerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,249
Program Service Revenue
$411,977
Investment Income
$126
Other Revenue
$0
All Other Contributions
$8,249
Change in Net Assets
$-24,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$420,352
Total Revenue per Audited Statements
$420,352
Total Revenue per Form 990
$420,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$444,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$188,103--$188,103
Other Expenses$44,229--$44,229
Depreciation Depletion$43,077--$43,077
Fees for Services Accounting$4,200--$4,200
Conferences and Meetings$2,563--$2,563
Interest$1,602--$1,602
Office Expenses$1,454--$1,454
Advertising$960--$960
Total Functional Expenses$444,479$0$0$444,479

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$444,479
Total Expenses per Audited Statements$444,479
Total Expenses per Form 990$444,479
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Debt$5,899
Long Term Debt-current-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
36-2414937
Phone
8474752900

Signing Officer

Name
Sid Tepps
Title
President
Phone
8474752900
Signed
2014-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sid Tepps
Formed
1951
Legal Domicile
Il
Voting Board Members
28
Independent Board Members
28
Employees
0
Volunteers
103

Preparer

Preparer
Lawrence Shanker
Phone
8474752900
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

28 volunteer board members 75 volunteer coaches and managers

Form 990, Page 2, Part III, Line 4D

To coordinate and manage a little league baseball program

Form 990, Part IX, Line 24E

Park district field maint 43,997 0 0 coaching 41,400 0 0 field expenses 28,366 0 0 equipment 23,238 0 0 insurance 15,696 0 0 credit card processing 10,106 0 0 promotion and goodwill 8,957 0 0 league fees 8,770 0 0 promotions and trophies 5,899 0 0 website 442 0 0 licenses & permits 350 0 0 telephone 350 0 0 mail box rental 300 0 0 office supplies 152 0 0 bank charges 55 0 0 filing fees 25 0 0

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt028 VOLUNTEER BOARD MEMBERS 75 VOLUNTEER COACHES AND MANAGERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO COORDINATE AND MANAGE A LITTLE LEAGUE BASEBALL PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PARK DISTRICT FIELD MAINT 43,997 0 0 COACHING 41,400 0 0 FIELD EXPENSES 28,366 0 0 EQUIPMENT 23,238 0 0 INSURANCE 15,696 0 0 CREDIT CARD PROCESSING 10,106 0 0 PROMOTION AND GOODWILL 8,957 0 0 LEAGUE FEES 8,770 0 0 PROMOTIONS AND TROPHIES 5,899 0 0 WEBSITE 442 0 0 LICENSES & PERMITS 350 0 0 TELEPHONE 350 0 0 MAIL BOX RENTAL 300 0 0 OFFICE SUPPLIES 152 0 0 BANK CHARGES 55 0 0 FILING FEES 25 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444479
IRS990/TotalFunctionalExpensesGrp/TotalAmt0444479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044596
IRS990/TotalLiabilitiesEOYAmt06253
IRS990/TotalLiabilitiesGrp/BOYAmt044596
IRS990/TotalLiabilitiesGrp/EOYAmt06253
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0599766
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0575639
IRS990/TotalOtherProgSrvcExpenseAmt0444479
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06876
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06876
IRS990/TotalProgramServiceExpensesAmt0444479
IRS990/TotalProgramServiceRevenueAmt0411977
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0412103
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0420352
IRS990/TotalVolunteersCnt0103
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0644362
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0581892
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine101697 COLONIAL LANE
IRS990/USAddress/City0NORTHFIELD
IRS990/USAddress/State0IL
IRS990/USAddress/ZIPCode060093
IRS990/VotingMembersGoverningBodyCnt028
IRS990/VotingMembersIndependentCnt028
IRS990/WebsiteAddressTxt0WWW.WILMETTEBASEBALL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SID TEPPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08474752900
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10WILMETTE BASEBALL ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine20C/O LAWRENCE SHANKER
ReturnHeader/Filer/BusinessNameControlTxt0WILM
ReturnHeader/Filer/EIN0362414937
ReturnHeader/Filer/PhoneNum08474752900
ReturnHeader/Filer/USAddress/AddressLine102615 MARIAN LANE
ReturnHeader/Filer/USAddress/City0WILMETTE
ReturnHeader/Filer/USAddress/State0IL
ReturnHeader/Filer/USAddress/ZIPCode060091
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363339109
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SHANKERVALLEAU ACCOUNTANTS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101421 SHERMAN AVE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EVANSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode060201
ReturnHeader/PreparerPersonGrp/PhoneNum08474752900
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAWRENCE SHANKER
ReturnHeader/ReturnTs02014-07-18T10:20:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.19$4.38$1.81$7.91$8.67$0.76
2023Detailed filing. Detailed filing data is available for this year.$5.53$2.96$2.57$7.50$7.76$0.26
2022Detailed filing. Detailed filing data is available for this year.$5.54$2.71$2.83$7.15$7.46$0.31
2021Detailed filing. Detailed filing data is available for this year.$5.05$1.92$3.14$6.28$6.21$0.07
2020Detailed filing. Detailed filing data is available for this year.$4.75$1.69$3.07$4.08$5.37$1.29
2019Detailed filing. Detailed filing data is available for this year.$6.40$2.05$4.35$6.50$7.14$0.64
2018Detailed filing. Detailed filing data is available for this year.$6.48$1.49$4.99$6.10$6.16$0.06
2017Detailed filing. Detailed filing data is available for this year.$6.87$1.83$5.04$5.17$5.34$0.17
2016Detailed filing. Detailed filing data is available for this year.$6.14$0.92$5.22$4.82$4.83$0.01
2015Detailed filing. Detailed filing data is available for this year.$5.90$0.67$5.23$3.56$3.85$0.30
2014Detailed filing. Detailed filing data is available for this year.$5.53$0.00$5.53$3.69$3.92$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.82$0.06$5.76$4.20$4.44$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.45$6.00$4.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.14$1.27$5.87$4.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.00$1.62$4.38$4.16