Civic Intelligence

Naperville Diamonds Softball Association

990 • Fiscal year 2018 • EIN 36-3923175

Aug 01, 2017 to Jul 31, 2018 • Filed on Oct 09, 2019

2863 W 95th StreetNaperville, IL 60564

(630) 548-9600

Siviq Scores

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

Liabilities / Assets

59th percentile

0.07x

Higher debt load relative to assets than 59% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

61st percentile

8.3%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-1.1%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$180,693

Up $25,256 (+16%) from 2017

Net Assets

Up

$168,426

Up $42,417 (+34%) from 2017

Liabilities

Down

$12,267

Down $17,161 (-58%) from 2017

Revenue

Down

$512,572

Down $5,536 (-1.1%) from 2017

Expenses

Up

$470,155

Up $6,284 (+1.4%) from 2017

Net Income

Down

$42,417

Down $11,820 (-22%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $50,648Liabilities 2014: $34,415Net Assets 2014: $16,2332014Assets 2015: $59,153Liabilities 2015: $35,154Net Assets 2015: $23,9992015Assets 2016: $112,092Liabilities 2016: $43,604Net Assets 2016: $68,4882016Assets 2017: $155,437Liabilities 2017: $29,428Net Assets 2017: $126,0092017Assets 2018: $180,693Liabilities 2018: $12,267Net Assets 2018: $168,4262018Assets 2019: $128,931Liabilities 2019: $15,763Net Assets 2019: $113,1682019Assets 2020: $169,808Liabilities 2020: $58,645Net Assets 2020: $111,1632020Assets 2021: $154,368Liabilities 2021: $42,231Net Assets 2021: $112,1372021Assets 2022: $183,951Liabilities 2022: $87,554Net Assets 2022: $96,3972022Assets 2023: $911,309Liabilities 2023: $869,204Net Assets 2023: $42,1052023Assets 2024: $939,374Liabilities 2024: $894,707Net Assets 2024: $44,6672024

Highlighted filing

2018

Assets$180,693
Liabilities$12,267
Net Assets$168,426

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $339,727Expenses 2014: $369,537Net Income 2014: -$29,8102014Revenue 2015: $357,209Expenses 2015: $349,443Net Income 2015: $7,7662015Revenue 2016: $424,809Expenses 2016: $380,297Net Income 2016: $44,5122016Revenue 2017: $518,108Expenses 2017: $463,871Net Income 2017: $54,2372017Revenue 2018: $512,572Expenses 2018: $470,155Net Income 2018: $42,4172018Revenue 2019: $543,070Expenses 2019: $598,328Net Income 2019: -$55,2582019Revenue 2020: $466,796Expenses 2020: $503,474Net Income 2020: -$36,6782020Revenue 2021: $489,894Expenses 2021: $488,920Net Income 2021: $9742021Revenue 2022: $418,548Expenses 2022: $434,288Net Income 2022: -$15,7402022Revenue 2023: $510,875Expenses 2023: $565,167Net Income 2023: -$54,2922023Revenue 2024: $468,236Expenses 2024: $465,674Net Income 2024: $2,5622024

Highlighted filing

2018

Revenue$512,572
Expenses$470,155
Net Income$42,417
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Oct 9, 2019
Return Version
2017v2.2
Gross Receipts
$544,563
Mission and Program Overview

Mission

Naperville Diamonds Softball Association (NDSA) is a nonprofit organization dedicated to develop, foster, and educate amateur women eighteen years and under in the areas of 1) fast pitch softball, 2) physical education, endurance and athletic training, 3) motivation, self-reliance and initiative, 4)leadership and citizenship, and 5) teamwork and sportsmanship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$100,374$96,254▼ $4,120
Cash and Non-Interest-Bearing Accounts$44,695$74,371▲ $29,676
Other Notes and Loans Receivable, Net$4,528$9,818▲ $5,290
Prepaid Expenses and Deferred Charges$5,190$0▼ $5,190
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$155,437$180,693▲ $25,256
Other Assets Total$650$250▼ $400
Liabilities
Accounts Payable and Accrued Expenses$27,928$11,133▼ $16,795
Deferred Revenue$1,500$1,134▼ $366
Total Liabilities$29,428$12,267▼ $17,161
Net Assets / Fund Balance
Unrestricted Net Assets$126,009$168,426▲ $42,417
Total Net Assets Fund Balance$126,009$168,426▲ $42,417
Total Liabilities and Net Assets / Fund Balance$155,437$180,693▲ $25,256

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$88,507$19,156$107,663
Equipment$7,747$17,831$25,578
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron KunkelPresident
Annette LarsenDirector-Adm
William KugelbergDirector-Commun
Wayne DrehsDirector-Equip
Brandon SchmidtDirector-League
Bryan McNamaraDirector-Mgr
Kevin CianferriDirector-Tourn
Karen KristansonDirector-Unifor
Joe KlingbellSecretary
Mark MolnarTreasurer
Kim ZoellerVP- Leagues
Mike BrownVP-Tournaments
Revenue and Support

Revenue Composition

Contributions and Grants
$14,810
Program Service Revenue
$421,559
Investment Income
$36
Other Revenue
$76,167
All Other Contributions
$14,810
Change in Net Assets
$42,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$470,155
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
Occupancy$132,000--$132,000
All Other Expenses$98,763$11,312-$110,075
Other Expenses$26,041--$26,041
Fees for Services Accounting-$11,300-$11,300
Depreciation Depletion-$8,769-$8,769
Travel$6,282--$6,282
Advertising$5,222--$5,222
Insurance$2,529$495-$3,024
Total Functional Expenses$438,279$31,876$0$470,155
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$88,516
Fundraising Direct Expenses$7,473
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Organizational Fundraisers-raffle$60,550$60,550$4,743$55,807
Team Fundraisers-voluntary Contributions$27,941$27,941$2,130$25,811
Total Events$88,491$88,491$6,873$81,618
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Naperville Diamonds Softball
EIN
36-3923175
Phone
6305489600
Address
2863 W 95TH STREET, NAPERVILLE, IL 60564

Signing Officer

Name
Mark Molnar
Title
Treasurer
Signed
2019-10-09
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
45

Preparer

Firm
Susan S Lewis Ltd
Address
1064 104th Street, Naperville, IL 60564
Preparer
Susan S Lewis
Phone
6305489600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

ALL STAR FEES: Column (A) - Total = $1611; Column (B) - Program Services = $1611; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BACKGROUND CHECKS: Column (A) - Total = $500; Column (B) - Program Services = $0; Column (C) - Management & General = $500; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BAD DEBT EXPENSE: Column (A) - Total = $5845; Column (B) - Program Services = $0; Column (C) - Management & General = $5845; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK ,CREDIT CARD FEES: Column (A) - Total = $2896; Column (B) - Program Services = $2896; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BUILDING MAINTENANCE: Column (A) - Total = $7371; Column (B) - Program Services = $7371; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BUILDING SUPPLIES: Column (A) - Total = $5663; Column (B) - Program Services = $5663; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CLINIC COST: Column (A) - Total = $300; Column (B) - Program Services = $300; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COACH APPAREL: Column (A) - Total = $3983; Column (B) - Program Services = $3983; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COLLEGE EXPOSURE MGT: Column (A) - Total = $1949; Column (B) - Program Services = $1949; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES & SUBSCRIPTIONS: Column (A) - Total = $1854; Column (B) - Program Services = $0; Column (C) - Management & General = $1854; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT: Column (A) - Total = $13964; Column (B) - Program Services = $13964; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

GYMNASIUM RENTAL: Column (A) - Total = $6998; Column (B) - Program Services = $6998; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OTHER DIAMOND MINE EXP: Column (A) - Total = $3801; Column (B) - Program Services = $3801; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $482; Column (B) - Program Services = $0; Column (C) - Management & General = $482; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $15; Column (B) - Program Services = $0; Column (C) - Management & General = $15; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

REGISTRATION FEES: Column (A) - Total = $21975; Column (B) - Program Services = $21975; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES & MISCELLANEOUS: Column (A) - Total = $1616; Column (B) - Program Services = $0; Column (C) - Management & General = $1616; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TEAM BUILDING: Column (A) - Total = $2915; Column (B) - Program Services = $2915; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRAINING EXPENSES: Column (A) - Total = $12877; Column (B) - Program Services = $12877; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRYOUT EXPENSE: Column (A) - Total = $1633; Column (B) - Program Services = $1633; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $10827; Column (B) - Program Services = $10827; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEBSITE MAINTENANCE: Column (A) - Total = $1000; Column (B) - Program Services = $0; Column (C) - Management & General = $1000; Column (D) - Fundraising = $0

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