Civic Intelligence

Howell Area Junior Baseball Assoc Inc.

990 • Fiscal year 2017 • EIN 38-2146531

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 11, 2018

PO Box 241Howell, MI 48844

(517) 552-1512

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

45th percentile

1.3%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

54th percentile

4.3%

Faster asset growth than 54% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-16%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$93,280

Up $3,883 (+4.3%) from 2016

Net Assets

Up

$93,280

Up $3,883 (+4.3%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$301,762

Down $57,789 (-16%) from 2016

Expenses

Down

$297,879

Down $56,913 (-16%) from 2016

Net Income

Down

$3,883

Down $876 (-18%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $65,393Liabilities 2011: $0Net Assets 2011: $65,3932011Assets 2012: $72,229Liabilities 2012: $0Net Assets 2012: $72,2292012Assets 2013: $81,660Liabilities 2013: $0Net Assets 2013: $81,6602013Assets 2014: $71,135Liabilities 2014: $0Net Assets 2014: $71,1352014Assets 2015: $84,638Liabilities 2015: $0Net Assets 2015: $84,6382015Assets 2016: $89,397Liabilities 2016: $0Net Assets 2016: $89,3972016Assets 2017: $93,280Liabilities 2017: $0Net Assets 2017: $93,2802017Assets 2018: $110,141Liabilities 2018: $0Net Assets 2018: $110,1412018Assets 2019: $95,680Liabilities 2019: $0Net Assets 2019: $95,6802019Assets 2020: $131,242Liabilities 2020: $0Net Assets 2020: $131,2422020Assets 2021: $136,557Liabilities 2021: $0Net Assets 2021: $136,5572021Assets 2022: $176,962Liabilities 2022: $0Net Assets 2022: $176,9622022Assets 2023: $175,567Liabilities 2023: $0Net Assets 2023: $175,5672023Assets 2024: $193,628Liabilities 2024: $0Net Assets 2024: $193,6282024

Highlighted filing

2017

Assets$93,280
Liabilities$0
Net Assets$93,280

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $225,773Expenses 2011: $180,802Net Income 2011: $44,9712011Revenue 2012: $223,769Expenses 2012: $216,933Net Income 2012: $6,8362012Revenue 2013: $279,611Expenses 2013: $270,180Net Income 2013: $9,4312013Revenue 2014: $287,873Expenses 2014: $298,398Net Income 2014: -$10,5252014Revenue 2015: $297,003Expenses 2015: $283,500Net Income 2015: $13,5032015Revenue 2016: $359,551Expenses 2016: $354,792Net Income 2016: $4,7592016Revenue 2017: $301,762Expenses 2017: $297,879Net Income 2017: $3,8832017Revenue 2018: $281,685Expenses 2018: $264,824Net Income 2018: $16,8612018Revenue 2019: $272,770Expenses 2019: $287,231Net Income 2019: -$14,4612019Revenue 2020: $272,391Expenses 2020: $236,829Net Income 2020: $35,5622020Revenue 2021: $254,360Expenses 2021: $249,045Net Income 2021: $5,3152021Revenue 2022: $323,456Expenses 2022: $283,051Net Income 2022: $40,4052022Revenue 2023: $296,011Expenses 2023: $297,406Net Income 2023: -$1,3952023Revenue 2024: $299,649Expenses 2024: $281,588Net Income 2024: $18,0612024

Highlighted filing

2017

Revenue$301,762
Expenses$297,879
Net Income$3,883
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 11, 2018
Return Version
2016v3.0
Gross Receipts
$301,762
Mission and Program Overview

Mission

Provide organized youth baseball training and competition

Provide area youth baseball training and organized competition

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$89,397$93,280▲ $3,883
Land, Buildings, and Equipment, Net$52,498$71,988▲ $19,490
Cash and Non-Interest-Bearing Accounts$36,899$21,292▼ $15,607
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$89,397$93,280▲ $3,883
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$89,397$93,280▲ $3,883
Total Liabilities and Net Assets / Fund Balance$89,397$93,280▲ $3,883

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,988$115,585-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stacey KaitlinPresident
Kevin DeceuninckVice President
Stacey SteakleySecretary
Gwenn HollisterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$286,902
Investment Income
$2
Other Revenue
$14,858
Change in Net Assets
$3,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,879
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$47,620$1,649-$49,269
Other Expenses$23,966--$23,966
Occupancy$16,095--$16,095
Depreciation Depletion$10,180--$10,180
Insurance-$7,030-$7,030
Grants to Domestic Orgs$1,000--$1,000
Office Expenses-$849-$849
Fees for Services Accounting-$40-$40
Total Functional Expenses$288,311$9,568$0$297,879
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
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, Section B, Line 11B

The form 990 will be presented and reviewed by the board members at a regular scheduled meeting. A vote will be taken on whether or not they all agree with the filing.

Form 990, Part VI, Section C, Line 19

The organizations governing documents and form 990 are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Howell Area Junior Baseball Association
EIN
38-2146531
Phone
5175521512
Address
PO BOX 241, HOWELL, MI 48844

Signing Officer

Name
Gwenn Hollister
Title
Treasurer
Phone
5175521512
Signed
2018-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gwenn Hollister
Formed
1978
Legal Domicile
Mi
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
0

Preparer

Firm
PFEFFER HANNIFORD & PALKA CPA'S PC
Address
225 E GRAND RIVER SUITE 104, BRIGHTON, MI 48116
Preparer
Kenneth J Palka
Phone
8102295550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Umpires: program service expenses 21,923. Management and general expenses 0. Fundraising expenses 0. Total expenses 21,923. Equipment/apparel: program service expenses 9,693. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,693. Credit card/online fees/bank fees: program service expenses 6,403. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,403. Trophies: program service expenses 5,727. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,727. Tournament/opening day/fall ball expense: program service expenses 3,874. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,874. Printing/public info: program service expenses 0. Management and general expenses 1,649. Fundraising expenses 0. Total expenses 1,649.

Form 4562, Part II, Line 14

Election not to claim the additional first year depreciation allowable under irc sec. 168(k) for the year ending august 31, 2017 howell area junior baseball association hereby elects, pursuant to irc sec. 168(k)(2)(d)(iii), not to claim the additional depreciation allowable under irc sec. 168(k)for the following qualifying property placed in service during the tax year ending august 31, 2017. All property in the 3 year class. All property in the 5 year class. All property in the 7 year class. All property in the 10 year class. All property in the 15 year class. See attached form 4562.

Raw XML Appendix347 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE PRESENTED AND REVIEWED BY THE BOARD MEMBERS AT A REGULAR SCHEDULED MEETING. A VOTE WILL BE TAKEN ON WHETHER OR NOT THEY ALL AGREE WITH THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS GOVERNING DOCUMENTS AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UMPIRES: PROGRAM SERVICE EXPENSES 21,923. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,923. EQUIPMENT/APPAREL: PROGRAM SERVICE EXPENSES 9,693. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,693. CREDIT CARD/ONLINE FEES/BANK FEES: PROGRAM SERVICE EXPENSES 6,403. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,403. TROPHIES: PROGRAM SERVICE EXPENSES 5,727. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,727. TOURNAMENT/OPENING DAY/FALL BALL EXPENSE: PROGRAM SERVICE EXPENSES 3,874. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,874. PRINTING/PUBLIC INFO: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,649. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,649.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELECTION NOT TO CLAIM THE ADDITIONAL FIRST YEAR DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE YEAR ENDING AUGUST 31, 2017 HOWELL AREA JUNIOR BASEBALL ASSOCIATION HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K)FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING AUGUST 31, 2017. ALL PROPERTY IN THE 3 YEAR CLASS. ALL PROPERTY IN THE 5 YEAR CLASS. ALL PROPERTY IN THE 7 YEAR CLASS. ALL PROPERTY IN THE 10 YEAR CLASS. ALL PROPERTY IN THE 15 YEAR CLASS. SEE ATTACHED FORM 4562.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 4562, PART II, LINE 14
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt089397
IRS990/TotalAssetsEOYAmt093280
IRS990/TotalAssetsGrp/BOYAmt089397
IRS990/TotalAssetsGrp/EOYAmt093280
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09568
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0288311
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089397
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt093280
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01439
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01439
IRS990/TotalProgramServiceExpensesAmt0288311
IRS990/TotalProgramServiceRevenueAmt0286902
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301762
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301762
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt089397
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt093280
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 241
IRS990/USAddress/CityNm0HOWELL
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048844
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt020
IRS990/WebsiteAddressTxt0WWW.HOWELLBASEBALL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GWENN HOLLISTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05175521512
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOWELL AREA JUNIOR BASEBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HOWE
ReturnHeader/Filer/EIN0382146531
ReturnHeader/Filer/PhoneNum05175521512
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 241
ReturnHeader/Filer/USAddress/CityNm0HOWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048844
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07660EE1B0372E3FEF1C04A62D611F18865DA2F2A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07660EE1B0372E3FEF1C04A62D611F18865DA2F2A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.174.45.10
ReturnHeader/FilingSecurityInformation/IPDt02018-07-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:32:09
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382353425
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PFEFFER HANNIFORD & PALKA CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0225 E GRAND RIVER SUITE 104
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRIGHTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048116
ReturnHeader/PreparerPersonGrp/PhoneNum08102295550
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH J PALKA
ReturnHeader/ReturnTs02018-07-13T07:54:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-09-01
ReturnHeader/TaxPeriodEndDt02017-08-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.00$1.94$3.00$2.82$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.00$1.76$2.96$2.97$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.00$1.77$3.23$2.83$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$2.54$2.49$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.00$1.31$2.72$2.37$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$2.73$2.87$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$2.82$2.65$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$3.02$2.98$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$3.60$3.55$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$2.97$2.84$0.14
2014Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$2.88$2.98$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$2.80$2.70$0.09
2012Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$2.24$2.17$0.07
2011Summary only. Only limited summary data is available for this year.$0.65$0.00$0.65$2.26$1.81$0.45
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits