Civic Intelligence

Rochester Softball Association

990 • Fiscal year 2015 • EIN 41-1714121

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 08, 2016

5036 Nicklaus Drive NWRochester, MN 55901

(507) 289-3814

Siviq Scores

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

Liabilities / Assets

99th percentile

9.74x

Higher debt load relative to assets than 99% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.29x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Net Margin

49th percentile

2.7%

Higher net margin than 49% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2015 filings • 501(c)4 • <$500k nonprofits • Source year 2015

Asset Growth

33rd percentile

-5.0%

Faster asset growth than 33% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

10th percentile

-36%

Faster revenue growth than 10% of similar nonprofits.

2015 filings • 501(c)4 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,544

Down $81 (-5.0%) from 2014

Net Assets

Up

-$13,493

Up $1,401 (+9.4%) from 2014

Liabilities

Down

$15,037

Down $1,482 (-9.0%) from 2014

Revenue

Down

$52,531

Down $29,659 (-36%) from 2014

Expenses

Down

$51,130

Down $18,622 (-27%) from 2014

Net Income

Down

$1,401

Down $11,037 (-89%) from 2014

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2010: $2,186Liabilities 2010: $69,245Net Assets 2010: -$67,0592010Assets 2011: $2,240Liabilities 2011: $69,014Net Assets 2011: -$66,7742011Assets 2012: $3,735Liabilities 2012: $59,236Net Assets 2012: -$55,5012012Assets 2013: $7,648Liabilities 2013: $34,980Net Assets 2013: -$27,3322013Assets 2014: $1,625Liabilities 2014: $16,519Net Assets 2014: -$14,8942014Assets 2015: $1,544Liabilities 2015: $15,037Net Assets 2015: -$13,4932015Assets 2016: $2,572Liabilities 2016: $16,000Net Assets 2016: -$13,4282016Assets 2017: $3,656Liabilities 2017: $3,008Net Assets 2017: $6482017Assets 2018: $6,134Liabilities 2018: $7,342Net Assets 2018: -$1,2082018Assets 2019: $4,810Liabilities 2019: $2,125Net Assets 2019: $2,6852019Assets 2020: $2,588Liabilities 2020: $4Net Assets 2020: $2,5842020Assets 2021: $12,789Liabilities 2021: $0Net Assets 2021: $12,7892021Assets 2022: $32,068Liabilities 2022: $352Net Assets 2022: $31,7162022Assets 2023: $59,788Liabilities 2023: $2,940Net Assets 2023: $56,8482023Assets 2024: $21,414Liabilities 2024: $8,395Net Assets 2024: $13,0192024

Highlighted filing

2015

Assets$1,544
Liabilities$15,037
Net Assets-$13,493

Operations Trend

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

$200K$100K$0-$100KRevenue 2010: $35,818Expenses 2010: $128,950Net Income 2010: -$93,1322010Expenses 2011: $22,0902011Expenses 2012: $11,9272012Revenue 2013: $44,881Expenses 2013: $16,712Net Income 2013: $28,1692013Revenue 2014: $82,190Expenses 2014: $69,752Net Income 2014: $12,4382014Revenue 2015: $52,531Expenses 2015: $51,130Net Income 2015: $1,4012015Revenue 2016: $46,686Expenses 2016: $46,621Net Income 2016: $652016Revenue 2017: $60,386Expenses 2017: $46,310Net Income 2017: $14,0762017Revenue 2018: $13,746Expenses 2018: $15,602Net Income 2018: -$1,8562018Revenue 2019: $14,527Expenses 2019: $10,634Net Income 2019: $3,8932019Revenue 2020: $5,126Expenses 2020: $5,227Net Income 2020: -$1012020Revenue 2021: $22,310Expenses 2021: $12,105Net Income 2021: $10,2052021Revenue 2022: $36,239Expenses 2022: $17,312Net Income 2022: $18,9272022Revenue 2023: $44,060Expenses 2023: $18,928Net Income 2023: $25,1322023Revenue 2024: $38,211Expenses 2024: $82,040Net Income 2024: -$43,8292024

Highlighted filing

2015

Revenue$52,531
Expenses$51,130
Net Income$1,401
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 8, 2016
Return Version
2015v2.1
Gross Receipts
$82,589
Mission and Program Overview

Mission

Promote softball and facility improvements. RSA is a liason between the Rochester Park and Recreation and softball players. RSA makes recommendations and implements improvement to the softball program and complex.

Promote softball and facility improvements. RSA is a liason between the Rochester Park and Recreation and softball players. RSA makes recommendations, manages and implements improvements to softball program and complex.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,625$1,544▼ $81
Rtn Earn Endowment Incm Other Fnds$-14,894$-13,493▲ $1,401
Total Assets$1,625$1,544▼ $81
Liabilities
Unsecured Notes Loans Payable$16,519$15,037▼ $1,482
Total Liabilities$16,519$15,037▼ $1,482
Net Assets / Fund Balance
Total Net Assets Fund Balance$-14,894$-13,493▲ $1,401
Total Liabilities and Net Assets / Fund Balance$1,625$1,544▼ $81
Compensation and Service Providers

Board Members and Trustees

NameTitle
Becky MackenCo President
Erik KarowCo President
Becky MackenSecretary
Ben BoldtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$52,872
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-341
All Other Contributions
$6,287
Change in Net Assets
$1,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$51,130
Total Fundraising Expense$6,061
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$16,616-$2,322$18,938
Occupancy$14,820--$14,820
Other Expenses$7,806$1,439$160$7,806
Royalties--$3,422$3,422
Information Technology-$895-$895
Office Expenses-$642-$642
Fees for Services Accounting-$485-$485
Interest$402--$402
Total Functional Expenses$41,608$3,461$6,061$51,130
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
Backup withholding compliance
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, Part VI, Section B, Line 11A

The preparer of Form 990 information return meets with one Board Member to review Form 990 before filing.

Form 990, Part VI, Section A, Line 9

Erik Karow 6102 51st Street NW Rochester, MN 55901

Form 990, Part VI, Section A, Line 9

Ben Boldt 6181 Hillsboro Drive NW Rochester, MN 55901

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial reports are available upon request. The meeting minutes, RSA portfolio and Form 990 is available on the website.

Filing and Contact Details

Filer

Filer Name
Rochester Softball Association
EIN
41-1714121
Phone
5072893814
Address
5036 Nicklaus Drive NW, Rochester, MN 55901

Signing Officer

Name
Ben Boldt
Title
Treasurer
Signed
2016-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Becky Macken
Formed
1992
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Mark W Laffrenzen Ltd
Address
4526 Bradford Lane NW, Rochester, MN 55901
Preparer
Mark W Laffrenzen
Phone
5072812514
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Umpire Fees 10,741. UIC/Field Supervisor 5,875. Tournament Umpire Fees 2,322.

Raw XML Appendix337 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/ProgSrvcAccomActy2Grp/Desc0Improvement of softball fields. Donated to the City of Rochester. Softball Complex Improvements 7806. Interest Paid On LOC 402. Port a Potties Rental 809.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The preparer of Form 990 information return meets with one Board Member to review Form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Erik Karow 6102 51st Street NW Rochester, MN 55901
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Ben Boldt 6181 Hillsboro Drive NW Rochester, MN 55901
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents, conflict of interest policy and financial reports are available upon request. The meeting minutes, RSA portfolio and Form 990 is available on the website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Umpire Fees 10,741. UIC/Field Supervisor 5,875. Tournament Umpire Fees 2,322.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
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IRS990/TotalLiabilitiesEOYAmt015037
IRS990/TotalLiabilitiesGrp/BOYAmt016519
IRS990/TotalLiabilitiesGrp/EOYAmt015037
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-14894
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-13493
IRS990/TotalProgramServiceExpensesAmt041608
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt052531
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01544
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt016519
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt015037
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05036 Nicklaus Drive NW
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055901
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.rsasoftball.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ben Boldt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rochester Softball Association
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0411714121
ReturnHeader/Filer/PhoneNum05072893814
ReturnHeader/Filer/USAddress/AddressLine1Txt05036 Nicklaus Drive NW
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055901
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mark W Laffrenzen Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04526 Bradford Lane NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055901
ReturnHeader/PreparerPersonGrp/PhoneNum05072812514
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mark W Laffrenzen
ReturnHeader/ReturnTs02016-11-08T02:59:01-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.08$0.13$0.38$0.82$0.44
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.03$0.57$0.44$0.19$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.36$0.17$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.22$0.12$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.05$0.05$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.03$0.15$0.11$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.07$0.01$0.14$0.16$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.03$0.01$0.60$0.46$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.16$0.13$0.47$0.47$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.15$0.13$0.53$0.51$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.17$0.15$0.82$0.70$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.08$0.35$0.27$0.45$0.17$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.59$0.56$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.69$0.67$0.22
2010Summary only. Only limited summary data is available for this year.$0.02$0.69$0.67$0.36$1.29$0.93