Civic Intelligence

Livonia Junior Athletic League

EIN 38-6071783 • 501(c)3 • Livonia, MI

Profile

The purpose of the livonia junior athletic league is to promote citizenship, sportsmanship, fellowship, and physical development among the youth of the city of livonia, through sponsorship, administration and promotion of organized sports programs and events. Such events and programs shall emphasize and be structured on an instructional, competitive basis as approved by the board of directors.

37637 Five Mile RoadLivonia, MI 48154

www.ljal.com

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

44%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

9.0%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$634,028

Up $192,295 (+44%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$634,028

Up $192,295 (+44%) from 2023

Revenue

Up

$1,132,493

Up $93,938 (+9.0%) from 2023

Expenses

Down

$940,198

Down $154,326 (-14%) from 2023

Net Income

Up

$192,295

Up $248,264 (+444%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $403,207Liabilities 2010: $0Net Assets 2010: $403,2072010Assets 2011: $440,640Liabilities 2011: $0Net Assets 2011: $440,6402011Assets 2012: $371,194Liabilities 2012: $0Net Assets 2012: $371,1942012Assets 2013: $332,811Liabilities 2013: $0Net Assets 2013: $332,8112013Assets 2014: $304,456Liabilities 2014: $0Net Assets 2014: $304,4562014Assets 2015: $295,154Liabilities 2015: $0Net Assets 2015: $295,1542015Assets 2016: $242,872Liabilities 2016: $0Net Assets 2016: $242,8722016Assets 2017: $236,460Liabilities 2017: $2,300Net Assets 2017: $234,1602017Assets 2018: $258,829Liabilities 2018: $5,635Net Assets 2018: $253,1942018Assets 2019: $279,085Liabilities 2019: $5,635Net Assets 2019: $273,4502019Assets 2020: $186,463Liabilities 2020: $5,635Net Assets 2020: $180,8282020Assets 2021: $328,953Liabilities 2021: $5,635Net Assets 2021: $323,3182021Assets 2022: $497,702Liabilities 2022: $0Net Assets 2022: $497,7022022Assets 2023: $441,733Liabilities 2023: $0Net Assets 2023: $441,7332023Assets 2024: $634,028Liabilities 2024: $0Net Assets 2024: $634,0282024

Highlighted filing

2024

Assets$634,028
Liabilities$0
Net Assets$634,028

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $611,2742010Expenses 2011: $642,4432011Expenses 2012: $806,8882012Revenue 2013: $733,357Expenses 2013: $771,740Net Income 2013: -$38,3832013Revenue 2014: $884,261Expenses 2014: $912,616Net Income 2014: -$28,3552014Revenue 2015: $824,360Expenses 2015: $833,662Net Income 2015: -$9,3022015Revenue 2016: $824,470Expenses 2016: $876,752Net Income 2016: -$52,2822016Revenue 2017: $822,140Expenses 2017: $830,852Net Income 2017: -$8,7122017Revenue 2018: $802,454Expenses 2018: $783,420Net Income 2018: $19,0342018Revenue 2019: $785,064Expenses 2019: $764,808Net Income 2019: $20,2562019Revenue 2020: $161,030Expenses 2020: $253,652Net Income 2020: -$92,6222020Revenue 2021: $636,254Expenses 2021: $493,764Net Income 2021: $142,4902021Revenue 2022: $877,906Expenses 2022: $703,522Net Income 2022: $174,3842022Revenue 2023: $1,038,555Expenses 2023: $1,094,524Net Income 2023: -$55,9692023Revenue 2024: $1,132,493Expenses 2024: $940,198Net Income 2024: $192,2952024

Highlighted filing

2024

Revenue$1,132,493
Expenses$940,198
Net Income$192,295

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.00$0.63$1.13$0.94$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$1.04$1.09$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$0.88$0.70$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.01$0.32$0.64$0.49$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.01$0.18$0.16$0.25$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.01$0.27$0.79$0.76$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.01$0.25$0.80$0.78$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.23$0.82$0.83$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.82$0.88$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.00$0.30$0.82$0.83$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.88$0.91$0.03
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.33$0.00$0.33$0.73$0.77$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$0.61
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 5, 2023
Return Version
2022v5.0
Gross Receipts
$877,906
Mission and Program Overview

Mission

The purpose of the livonia junior athletic league is to provide youth ages 8 to 17, who reside in the livonia or clarenceville school district, an oppportunty to play organized baseball, basketball, football and cheerleading. Emphasis is placed on promoting sportsmanship, citizenship, and the physical development of all youth.

The purpose of the livonia junior athletic league is to promote citizenship, sportsmanship, fellowship, and physical development among the youth of the city of livonia, through sponsorship, administration and promotion of organized sports programs and events. Such events and programs shall emphasize and be structured on an instructional, competitive basis as approved by the board of directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$227,593$401,470▲ $173,877
Land, Buildings, and Equipment, Net$101,360$94,135▼ $7,225
Cash and Non-Interest-Bearing Accounts-$1-
Total Assets$328,953$497,702▲ $168,749
Other Assets Total-$2,096-
Liabilities
Other Liabilities$5,635--
Total Liabilities$5,635$0▼ $5,635
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$323,318$497,702▲ $174,384
Total Net Assets Fund Balance$323,318$497,702▲ $174,384
Total Liabilities and Net Assets / Fund Balance$328,953$497,702▲ $168,749

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$94,135$179,820$273,955
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ron WilliamsPresident
Brad MacdonaldBaseball Director
Chris PormanBaseball Director
Dan JonesBaseball Director
Gordon HastieBaseball Director
Jeff PeerBaseball Director
Rob CavazosBaseball Director
Wayne LiebauBaseball Director
Andrew GrzanowskiFootball Director
Dave StokesFootball Director
Joe HoskinFootball Director
Josh KirkFootball Director
Kendra SrokaFootball Director
Michael PotvinFootball Director
Mike HaverlandFootball Director
Tina AscioneFootball Director
Travis SidawayFootball Director
Hass BerryBaseballl Di
Danielle EbbittBasketball D
Matt AminBasketball D
Nathan GrothBasketball D
Richard DawsonBasketball D
Rob DavidekBasketball D
Scott LoneBasketball D
Joe HoskingBlue Jay Uni
Shawn BusseEagles Unit
Dave DelanoFalcons Unit
Corey StanleyOrioles Unit
Cheryl SternSecretary
Dave SvobodaTreasurer
Jerry YatoomaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$8,436
Program Service Revenue
$869,413
Investment Income
$57
Other Revenue
$0
All Other Contributions
$8,436
Change in Net Assets
$174,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$703,522
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$324,225$2,302-$326,527
Occupancy$58,393--$58,393
Other Expenses$51,697--$51,697
Fees for Services Accounting-$9,391-$9,391
Office Expenses$6,567$2,260-$8,827
Depreciation Depletion$8,225--$8,225
Insurance$7,539--$7,539
Advertising$1,709--$1,709
Total Functional Expenses$689,569$13,953$0$703,522
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
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 7A

The board of directors are elected at the annual directors meeting. Officers are appointed by the current directors at the designated meeting. Once appointed and approved by the board, will serve on the ljal executive board until they resign or are removed for cause by the board. Each year following the annual sport meeting, the sport directors of each sport, shall elect a sport commissioner. Any member is eligible.

Form 990, Page 6, Part VI, Line 7B

All meetings shall be conducted according to robert rules of order.

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

No review was or will be conducted.

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

No director, officer, or member shall receive remuneration monetary or otherwise, for services rendered to the corporation, nor shall the league, any officer, or member utilize his office or status for personal gain, political or otherwise which may conflict with the corporate status or goodwill of the l.j.a.l. Fees paid for umpiring baseball or refereeing basketball in not considered as being in conflict with the corporate status or goodwill of the l.j.a.l. Also, the fee paid to the president of the l.j.a.l by livonia parks and recreation for being on its board is not considered as being in conflict with the corporate status or goodwill of l.j.a.l. Any work that will to be done or equipment that will be purchased over 2,000.00 will be selected from bids and each sport will be responsible for determining the winning bids and placing orders.

Form 990, Page 6, Part VI, Line 15A

No director, officer or memer shall receive remuneration, monetary or otherwise, for services rendered to the corporation.

Form 990, Page 6, Part VI, Line 15B

No director, officer or memer shall receive remuneration, monetary or otherwise, for services rendered to the corpporation.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Livonia Junior Athletic League
EIN
38-6071783
Phone
7349683035
Address
37637 FIVE MILE ROAD, LIVONIA, MI 48154

Signing Officer

Name
Dave Svoboda
Title
Treasurer
Phone
7349683035
Signed
2023-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Williams
Formed
1987
Legal Domicile
Mi
Voting Board Members
31
Independent Board Members
31
Employees
0
Volunteers
50

Preparer

Firm
Lis Mccallion Raymor & Co
Address
33300 5 MILE RD STE 200, LIVONIA, MI 48154-3077
Preparer
Maria Martinuzzi CPA
Phone
7342668120
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the livonia junior athletic league is to promote citizenship, sportsmanship, fellowship, and physical development among the youth of the city of livonia, through sponsorship, administration and promotion of organized sports programs and events. Such events and programs shall emphasize and be structured on an instructional, competitive basis as approved by the board of directors.

Form 990, Page 1, Part I, Line 6

Entire league-football, baseball and basketball, are run using volunteer coaching. Other volunteer help is used for concessions, spirit days, pep rallies, etc.

Form 990, Part IX, Line 24E

Cheer expenses 49,976 0 0 tournament/playoff fees 48,531 0 0 equipment 45,436 0 0 banquets 44,337 0 0 field maintenance 43,568 0 0 concessions 23,125 0 0 game day supplies 23,041 0 0 coaches expenses 15,705 0 0 awards & trophies 7,878 0 0 merchandise 6,741 0 0 training 5,081 0 0 miscellaneous 2,791 0 0 bank charges 0 2,302 0 videography 1,955 0 0 trash removal 1,940 0 0 motivational expense 1,500 0 0 volunteer appreciation 1,232 0 0 team events 1,199 0 0 dues & subs 189 0 0 total 324,225 2,302 0

Raw XML AppendixShowing 400 of 513 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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IRS990/MissionDesc0THE PURPOSE OF THE LIVONIA JUNIOR ATHLETIC LEAGUE IS TO PROMOTE CITIZENSHIP, SPORTSMANSHIP, FELLOWSHIP, AND PHYSICAL DEVELOPMENT AMONG THE YOUTH OF THE CITY OF LIVONIA, THROUGH SPONSORSHIP, ADMINISTRATION AND PROMOTION OF ORGANIZED SPORTS PROGRAMS AND EVENTS. SUCH EVENTS AND PROGRAMS SHALL EMPHASIZE AND BE STRUCTURED ON AN INSTRUCTIONAL, COMPETITIVE BASIS AS APPROVED BY THE BOARD OF DIRECTORS.
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