Civic Intelligence

Cumberland Baseball Association

990 • Fiscal year 2017 • EIN 39-2043090

Jan 01, 2017 to Dec 31, 2017 • Filed on May 11, 2018

523 24 12 AveCumberland, WI 54829

(715) 419-0094

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

28th percentile

-6.3%

Higher net margin than 28% 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

35th percentile

-5.3%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

94th percentile

124%

Faster revenue growth than 94% of similar nonprofits.

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

Assets

Down

$47,056

Down $2,617 (-5.3%) from 2016

Net Assets

Down

$47,056

Down $2,617 (-5.3%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$41,266

Up $22,860 (+124%) from 2016

Expenses

Down

$43,883

Down $5,589 (-11%) from 2016

Net Income

Up

-$2,617

Up $28,449 (+92%) from 2016

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2010: $86,415Liabilities 2010: $0Net Assets 2010: $86,4152010Assets 2011: $95,280Liabilities 2011: $0Net Assets 2011: $95,2802011Assets 2012: $96,814Liabilities 2012: $0Net Assets 2012: $96,8142012Assets 2013: $87,009Liabilities 2013: $0Net Assets 2013: $87,0092013Assets 2014: $82,523Liabilities 2014: $0Net Assets 2014: $82,5232014Assets 2015: $80,739Liabilities 2015: $0Net Assets 2015: $80,7392015Assets 2016: $49,673Liabilities 2016: $0Net Assets 2016: $49,6732016Assets 2017: $47,056Liabilities 2017: $0Net Assets 2017: $47,0562017Assets 2018: $41,598Liabilities 2018: $0Net Assets 2018: $41,5982018Assets 2019: $45,662Liabilities 2019: $0Net Assets 2019: $45,6622019Assets 2020: $39,265Liabilities 2020: $0Net Assets 2020: $39,2652020Assets 2021: $33,107Liabilities 2021: $0Net Assets 2021: $33,1072021Assets 2022: $26,596Liabilities 2022: $0Net Assets 2022: $26,5962022Assets 2023: $26,202Liabilities 2023: $0Net Assets 2023: $26,2022023Assets 2024: $33,138Liabilities 2024: $0Net Assets 2024: $33,1382024

Highlighted filing

2017

Assets$47,056
Liabilities$0
Net Assets$47,056

Operations Trend

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

$50K$0-$50KExpenses 2010: $32,6612010Expenses 2011: $31,5892011Expenses 2012: $29,6872012Revenue 2013: $25,951Expenses 2013: $35,756Net Income 2013: -$9,8052013Revenue 2014: $39,099Expenses 2014: $43,585Net Income 2014: -$4,4862014Revenue 2015: $27,131Expenses 2015: $28,915Net Income 2015: -$1,7842015Revenue 2016: $18,406Expenses 2016: $49,472Net Income 2016: -$31,0662016Revenue 2017: $41,266Expenses 2017: $43,883Net Income 2017: -$2,6172017Revenue 2018: $19,197Expenses 2018: $24,655Net Income 2018: -$5,4582018Revenue 2019: $32,866Expenses 2019: $28,802Net Income 2019: $4,0642019Revenue 2020: $4,097Expenses 2020: $10,494Net Income 2020: -$6,3972020Revenue 2021: $21,575Expenses 2021: $27,733Net Income 2021: -$6,1582021Revenue 2022: $25,547Expenses 2022: $32,058Net Income 2022: -$6,5112022Revenue 2023: $28,524Expenses 2023: $28,918Net Income 2023: -$3942023Revenue 2024: $27,482Expenses 2024: $20,546Net Income 2024: $6,9362024

Highlighted filing

2017

Revenue$41,266
Expenses$43,883
Net Income-$2,617
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 11, 2018
Return Version
2017v2.2
Gross Receipts
$41,266
Mission and Program Overview

Mission

Support cumb youth baseball

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$44,486$32,613▼ $11,873
Cash and Non-Interest-Bearing Accounts$3,521$13,253▲ $9,732
Land, Buildings, and Equipment, Net$1,666$1,190▼ $476
Total Assets$49,673$47,056▼ $2,617
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$49,673$47,056▼ $2,617
Total Net Assets Fund Balance$49,673$47,056▼ $2,617
Total Liabilities and Net Assets / Fund Balance$49,673$47,056▼ $2,617

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,190$2,619$3,809
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brandon JohnsonPresident
Kris HoffVice Presidentsec
Brian WickstromDirector
Justin JobeDirector
Monty PetersonDirector
Ray KasperDirector
Michelle StoufferTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,966
Program Service Revenue
$25,173
Investment Income
$127
Other Revenue
$0
All Other Contributions
$1,576
Change in Net Assets
$-2,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,883
Total Fundraising Expense$11,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$30,270-$11,255$30,270
Insurance-$1,354-$1,354
Depreciation Depletion-$476-$476
Office Expenses-$446-$446
All Other Expenses-$54-$54
Advertising-$28-$28
Total Functional Expenses$30,270$2,358$11,255$43,883
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
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 governing body review Part VI line 11

The treasurer reviews the return based upon the information provided for the review completed by the indedpendent accountant

Governing documents etc available to public Part VI line 19

The public can make a request to the board. The board upon receiving the request requires the treasurer provide a copy for review at the next meeting date of the cumberland baseball association.

Filing and Contact Details

Filer

Filer Name
Cumberland Baseball Association Inc
EIN
39-2043090
Address
523 24 12 AVE, CUMBERLAND, WI 54829

Signing Officer

Name
Michelle Stauffer
Title
Treasurer
Phone
7154190094
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Johnson Agen Kupferschmidt & Assoc
Address
1225 2nd Ave, Cumberland, WI 54829
Preparer
Sandy Harelstad E a
Phone
7158228287
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE RETURN BASED UPON THE INFORMATION PROVIDED FOR THE REVIEW COMPLETED BY THE INDEDPENDENT ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PUBLIC CAN MAKE A REQUEST TO THE BOARD. THE BOARD UPON RECEIVING THE REQUEST REQUIRES THE TREASURER PROVIDE A COPY FOR REVIEW AT THE NEXT MEETING DATE OF THE CUMBERLAND BASEBALL ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
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IRS990/TotalProgramServiceRevenueAmt025173
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025300
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt041266
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt049673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt047056
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt049673
IRS990/UnrestrictedNetAssetsGrp/EOYAmt047056
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE STAUFFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07154190094
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUMBERLAND BASEBALL ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CUMB
ReturnHeader/Filer/EIN0392043090
ReturnHeader/Filer/USAddress/AddressLine1Txt0523 24 12 AVE
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054829
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EB8A3E78A668FAA7BA8D99E9895845479F71D7E9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EB8A3E78A668FAA7BA8D99E9895845479F71D7E9
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId039085720183184qca5iy
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.206.209.39
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTm016:51:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201882391
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON AGEN KUPFERSCHMIDT & ASSOC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 2nd Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cumberland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054829
ReturnHeader/PreparerPersonGrp/PhoneNum07158228287
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANDY HARELSTAD E A
ReturnHeader/ReturnTs02018-11-14T16:49:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$33.1$0.00$33.1$27.5$20.5$6.94
2023Detailed filing. Detailed filing data is available for this year.$26.2$0.00$26.2$28.5$28.9$0.39
2022Detailed filing. Detailed filing data is available for this year.$26.6$0.00$26.6$25.5$32.1$6.51
2021Detailed filing. Detailed filing data is available for this year.$33.1$0.00$33.1$21.6$27.7$6.16
2020Detailed filing. Detailed filing data is available for this year.$39.3$0.00$39.3$4.10$10.5$6.40
2019Detailed filing. Detailed filing data is available for this year.$45.7$0.00$45.7$32.9$28.8$4.06
2018Detailed filing. Detailed filing data is available for this year.$41.6$0.00$41.6$19.2$24.7$5.46
2017Detailed filing. Detailed filing data is available for this year.$47.1$0.00$47.1$41.3$43.9$2.62
2016Detailed filing. Detailed filing data is available for this year.$49.7$0.00$49.7$18.4$49.5$31.1
2015Detailed filing. Detailed filing data is available for this year.$80.7$0.00$80.7$27.1$28.9$1.78
2014Detailed filing. Detailed filing data is available for this year.$82.5$0.00$82.5$39.1$43.6$4.49
2013Detailed filing. Detailed filing data is available for this year.$87.0$0.00$87.0$26.0$35.8$9.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$96.8$0.00$96.8$29.7
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$95.3$0.00$95.3$31.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$86.4$0.00$86.4$32.7