Civic Intelligence

Troy Baseball League Inc

EIN 36-3262058 • 501(c)3 • Joliet, IL

Profile

Youth recreational activities

21961 S River Road PO Box 2475Joliet, IL 60434

leaguelineup.com/TROYBASEBALL

Siviq Scores

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

Liabilities / Assets

96th percentile

2.11x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

0.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

23rd percentile

-20%

Higher net margin than 23% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-36%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

40th percentile

-10%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Down

$40,849

Down $29,842 (-42%) from 2023

Liabilities

Up

$86,149

Up $7,700 (+9.8%) from 2023

Net Assets

Down

-$45,300

Down $37,542 (-484%) from 2023

Revenue

Up

$190,349

Up $4,401 (+2.4%) from 2023

Expenses

Down

$227,891

Down $26,860 (-11%) from 2023

Net Income

Up

-$37,542

Up $31,261 (+45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2014: $387,603Liabilities 2014: $93,588Net Assets 2014: $294,0152014Assets 2015: $343,329Liabilities 2015: $62,190Net Assets 2015: $281,1392015Assets 2016: $329,941Liabilities 2016: $50,340Net Assets 2016: $279,6012016Assets 2017: $316,794Liabilities 2017: $29,780Net Assets 2017: $287,0142017Assets 2018: $275,825Liabilities 2018: $64,460Net Assets 2018: $211,3652018Assets 2019: $213,403Liabilities 2019: $56,976Net Assets 2019: $156,4272019Assets 2020: $188,205Liabilities 2020: $83,318Net Assets 2020: $104,8872020Assets 2021: $152,465Liabilities 2021: $53,129Net Assets 2021: $99,3362021Assets 2022: $99,173Liabilities 2022: $38,128Net Assets 2022: $61,0452022Assets 2023: $70,691Liabilities 2023: $78,449Net Assets 2023: -$7,7582023Assets 2024: $40,849Liabilities 2024: $86,149Net Assets 2024: -$45,3002024

Highlighted filing

2024

Assets$40,849
Liabilities$86,149
Net Assets-$45,300

Operations Trend

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

$400K$200K$0-$200KRevenue 2014: $243,029Expenses 2014: $279,342Net Income 2014: -$36,3132014Revenue 2015: $261,445Expenses 2015: $274,321Net Income 2015: -$12,8762015Revenue 2016: $287,512Expenses 2016: $289,050Net Income 2016: -$1,5382016Revenue 2017: $308,972Expenses 2017: $301,559Net Income 2017: $7,4132017Revenue 2018: $297,244Expenses 2018: $372,893Net Income 2018: -$75,6492018Revenue 2019: $263,269Expenses 2019: $318,307Net Income 2019: -$55,0382019Revenue 2020: $152,015Expenses 2020: $203,555Net Income 2020: -$51,5402020Revenue 2021: $235,120Expenses 2021: $240,671Net Income 2021: -$5,5512021Revenue 2022: $235,760Expenses 2022: $274,330Net Income 2022: -$38,5702022Revenue 2023: $185,948Expenses 2023: $254,751Net Income 2023: -$68,8032023Revenue 2024: $190,349Expenses 2024: $227,891Net Income 2024: -$37,5422024

Highlighted filing

2024

Revenue$190,349
Expenses$227,891
Net Income-$37,542

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 20, 2025
Return Version
2023v6.0
Gross Receipts
$205,588
Mission and Program Overview

Mission

Youth recreational activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$53,322$32,307▼ $21,015
Cash and Non-Interest-Bearing Accounts$13,369$4,542▼ $8,827
Rtn Earn Endowment Incm Other Fnds$-7,758$-45,300▼ $37,542
Total Assets$70,691$40,849▼ $29,842
Other Assets Total$4,000$4,000→ $0
Liabilities
Unsecured Notes Loans Payable$78,449$86,149▲ $7,700
Total Liabilities$78,449$86,149▲ $7,700
Net Assets / Fund Balance
Total Net Assets Fund Balance$-7,758$-45,300▼ $37,542
Total Liabilities and Net Assets / Fund Balance$70,691$40,849▼ $29,842

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$32,307$490,535$522,842
Equipment-$96,011$96,011
Buildings-$23,511$23,511
Other Assets Org$4,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ariel OlijarPresident
Brian SuddrethDirector of
John Raschke SrFinancial Di
Heather KozbielSecretary
Nickole LynchSecretary
Ben RomashkoTreasurer
William Prince JrVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$15,150
Program Service Revenue
$137,893
Investment Income
$0
Other Revenue
$37,306
All Other Contributions
$15,150
Change in Net Assets
$-37,542

Audited Revenue Reconciliation

Revenue per Audited Statements
$190,349
Revenue Not Reported on Form 990
$15,239
Total Revenue per Audited Statements
$205,588
Total Revenue per Form 990
$190,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$227,891
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$26,322$2,009-$28,331
Depreciation Depletion$21,015--$21,015
Insurance$17,562$3,099-$20,661
Fees for Services Accounting-$19,256-$19,256
Other Expenses$11,110--$11,110
Interest-$8,578-$8,578
Advertising$4,054--$4,054
Information Technology$2,176--$2,176
Office Expenses$371$696-$1,067
Total Functional Expenses$194,253$33,638$0$227,891

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$243,130
Expenses per Audited Statements$227,891
Total Expenses per Form 990$227,891
Expenses Not Reported on Form 990$15,239
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
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
No
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

The president and the board review and provide comments and input based upon draft version of form 990.

Form 990, Page 6, Part VI, Line 12C

Existing relationships, if any, are disclosed and new relationships are ev aluated on a regular basis.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available to the public. Request can be made during general business hours.

Filing and Contact Details

Filer

Filer Name
Troy Baseball League Inc
EIN
36-3262058
Phone
8154748753
Address
21961 S RIVER ROAD PO BOX 2475, JOLIET, IL 60434

Signing Officer

Name
Ariel Olijar
Title
President
Phone
8154748753
Signed
2025-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ariel Olijar
Formed
1980
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
15

Preparer

Firm
Asija CPA Pllc
Address
16 EXECUTIVE CT STE 2, SOUTH BARRINGTON, IL 60010
Preparer
Robert Block
Phone
8476205200
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The parents of the league participants are considered volunteers and expected to help out in some capacity.

Form 990, Part IX, Line 24E

Utilities 8,277 0 0 real estate taxes 4,759 0 0 miscellaneous 2,841 1,224 0 uniforms 3,192 0 0 trophies 2,641 0 0 raffle payout 1,500 0 0 bank fees 1,015 0 0 fuel 907 0 0 registration fees 0 785 0 family fee refund 770 0 0 credit card process fee 420 0 0 total 26,322 2,009 0

Form 990, Part XI, Line 9

Concession expense 15,239 concession expense -15,239

Financial Statement Notes

Schedule D, Page 3, Part X

The accounting standard fasb asc 740, accounting for income taxes, on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the organization's tax returns to determine whether the tax positions are "more likely than not" of being sustained when challenged or when examined by the applicable taxing authorities. The measurement of unrecognized tax benefits as well as unrecorded tax liability is adjusted when new information is available, or when an event occurs that requires a change. For the year ended august 31, 2024, the organization has determined that there were no material uncertain tax positions.

Schedule D, Page 4, Part XI, Line 2D

Concession expense 15,239

Schedule D, Page 4, Part XII, Line 2D

Concession expense 15,239

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0259074
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0248515
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0159573
IRS990ScheduleA/Total509Grp/TotalAmt01066005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0205588
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0193255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0259074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0248515
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0159573
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01066005
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023511
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt023511
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096011
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt096011
IRS990ScheduleD/ExpensesNotReportedAmt015239
IRS990ScheduleD/ExpensesSubtotalAmt0227891
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032307
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0490535
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0522842
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherExpensesIncludedAmt015239
IRS990ScheduleD/OtherRevenueAmt015239
IRS990ScheduleD/RevenueNotReportedAmt015239
IRS990ScheduleD/RevenueSubtotalAmt0190349
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD FASB ASC 740, ACCOUNTING FOR INCOME TAXES, ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE LIKELY THAN NOT" OF BEING SUSTAINED WHEN CHALLENGED OR WHEN EXAMINED BY THE APPLICABLE TAXING AUTHORITIES. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS AS WELL AS UNRECORDED TAX LIABILITY IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. FOR THE YEAR ENDED AUGUST 31, 2024, THE ORGANIZATION HAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CONCESSION EXPENSE 15,239
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CONCESSION EXPENSE 15,239
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032307
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04000
IRS990ScheduleD/TotalExpensesPerForm990Amt0227891
IRS990ScheduleD/TotalRevenuePerForm990Amt0190349
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0205588
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0243130
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PARENTS OF THE LEAGUE PARTICIPANTS ARE CONSIDERED VOLUNTEERS AND EXPECTED TO HELP OUT IN SOME CAPACITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND THE BOARD REVIEW AND PROVIDE COMMENTS AND INPUT BASED UPON DRAFT VERSION OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXISTING RELATIONSHIPS, IF ANY, ARE DISCLOSED AND NEW RELATIONSHIPS ARE EV ALUATED ON A REGULAR BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC. REQUEST CAN BE MADE DURING GENERAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES 8,277 0 0 REAL ESTATE TAXES 4,759 0 0 MISCELLANEOUS 2,841 1,224 0 UNIFORMS 3,192 0 0 TROPHIES 2,641 0 0 RAFFLE PAYOUT 1,500 0 0 BANK FEES 1,015 0 0 FUEL 907 0 0 REGISTRATION FEES 0 785 0 FAMILY FEE REFUND 770 0 0 CREDIT CARD PROCESS FEE 420 0 0 TOTAL 26,322 2,009 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONCESSION EXPENSE 15,239 CONCESSION EXPENSE -15,239
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt070691
IRS990/TotalAssetsEOYAmt040849
IRS990/TotalAssetsGrp/BOYAmt070691
IRS990/TotalAssetsGrp/EOYAmt040849
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015150
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033638
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0194253
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227891
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078449
IRS990/TotalLiabilitiesEOYAmt086149
IRS990/TotalLiabilitiesGrp/BOYAmt078449
IRS990/TotalLiabilitiesGrp/EOYAmt086149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-7758
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-45300
IRS990/TotalProgramServiceExpensesAmt0194253
IRS990/TotalProgramServiceRevenueAmt0137893
IRS990/TotalRevenueGrp/ExclusionAmt012151
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163048
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190349
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt070691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt040849
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt078449
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt086149
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01523 MARIGOLD LN
IRS990/USAddress/CityNm0MINOOKA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060477
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LEAGUELINEUP.COM/TROYBASEBALL
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARIEL OLIJAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08154748753
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TROY BASEBALL LEAGUE INC
ReturnHeader/Filer/BusinessNameControlTxt0TROY
ReturnHeader/Filer/EIN0363262058
ReturnHeader/Filer/PhoneNum08154748753
ReturnHeader/Filer/USAddress/AddressLine1Txt021961 S RIVER ROAD PO BOX 2475
ReturnHeader/Filer/USAddress/CityNm0JOLIET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060434
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993490462
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ASIJA CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016 EXECUTIVE CT STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH BARRINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060010
ReturnHeader/PreparerPersonGrp/PhoneNum08476205200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT BLOCK
ReturnHeader/ReturnTs02025-05-27T17:43:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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