Civic Intelligence

Luverne Baseball Association

EIN 41-1885295 • 501(c)3 • Luverne, MN

Profile

To educate children and adults about the sport of baseball through community education courses which promote youth baseball programs such as t-ball, little league, and baseball leagues for young people and adults.

PO Box 751Luverne, MN 56156-0751

luvernebaseball.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

28th percentile

-28%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

47%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$35,504

Down $13,901 (-28%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$35,504

Down $13,901 (-28%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin26th percentile

Revenue

Up

$86,420

Up $27,737 (+47%) from 2024

Expenses

Up

$100,321

Up $25,239 (+34%) from 2024

Net Income

Up

-$13,901

Up $2,498 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$80K$60K$40K$20K$0Assets 2014: $27,776Liabilities 2014: $1,421Net Assets 2014: $26,3552014Assets 2015: $23,399Net Assets 2015: $23,3992015Assets 2016: $31,814Net Assets 2016: $31,8142016Assets 2017: $40,912Net Assets 2017: $40,9122017Assets 2018: $33,242Net Assets 2018: $33,2422018Assets 2019: $49,187Net Assets 2019: $49,1872019Assets 2020: $36,815Net Assets 2020: $36,8152020Assets 2021: $43,690Net Assets 2021: $43,6902021Assets 2022: $51,753Net Assets 2022: $51,7532022Assets 2023: $65,804Net Assets 2023: $65,8042023Assets 2024: $49,405Net Assets 2024: $49,4052024Assets 2025: $35,504Net Assets 2025: $35,5042025

Highlighted filing

2025

Assets$35,504
Liabilities-
Net Assets$35,504
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

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

$150K$100K$50K$0-$50KRevenue 2014: $65,738Expenses 2014: $44,604Net Income 2014: $21,1342014Revenue 2015: $84,940Expenses 2015: $87,896Net Income 2015: -$2,9562015Revenue 2016: $64,166Expenses 2016: $55,751Net Income 2016: $8,4152016Revenue 2017: $61,971Expenses 2017: $52,873Net Income 2017: $9,0982017Revenue 2018: $81,892Expenses 2018: $89,562Net Income 2018: -$7,6702018Revenue 2019: $79,356Expenses 2019: $63,411Net Income 2019: $15,9452019Revenue 2020: $86,851Expenses 2020: $99,223Net Income 2020: -$12,3722020Revenue 2021: $57,242Expenses 2021: $50,367Net Income 2021: $6,8752021Revenue 2022: $63,356Expenses 2022: $55,293Net Income 2022: $8,0632022Revenue 2023: $75,709Expenses 2023: $61,658Net Income 2023: $14,0512023Revenue 2024: $58,683Expenses 2024: $75,082Net Income 2024: -$16,3992024Revenue 2025: $86,420Expenses 2025: $100,321Net Income 2025: -$13,9012025

Highlighted filing

2025

Revenue$86,420
Expenses$100,321
Net Income-$13,901
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,504
Liabilities
-
Net assets
$35,504
Revenue
$86,420
Expenses
$100,321
Net income
-$13,901
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.36$0.36$0.86$1.00$0.14
2024Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.59$0.75$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.66$0.76$0.62$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.52$0.63$0.55$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.44$0.57$0.50$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.37$0.87$0.99$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.79$0.63$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.82$0.90$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.62$0.53$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.32$0.64$0.56$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.23$0.85$0.88$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.26$0.66$0.45$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Apr 28, 2025
Return Version
2024v5.0
Gross Receipts
$86,420
Mission and Program Overview

Mission

To educate children and adults about the sport of baseball through community education courses which promote youth baseball programs such as t-ball, little league, and baseball leagues for young people and adults.

Program Services

DescriptionGrantsExpenses
ALL EXEMPT PURPOSES-SEE SCHEDULE O.-$100,321
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BARRY SHELTONPresident-$0--
MICHAEL MAURERVice Preside-$0--
CHRISTOPHER DENHOEDTreasurer-$0--
CARRIE OVERGAARDSecretary-$0--
JESSE LAFRENZDirector-$0--
TONY SANDBULTEDirector-$0--
BRIAN WEBERDirector-$0--
CADE WENNINGERRedbird Dire-$0--
SKYLER WENNINGERHigh School-$0--
Filing and Contact Details

Filer

Filer Name
Luverne Baseball Association Inc
EIN
41-1885295
Phone
6054803386
Address
PO BOX 751, LUVERNE, MN 56156-0751

Signing Officer

Name
Christopher Denhoed
Title
Treasurer
Phone
5072838480
Signed
2025-04-28
Discuss with paid preparer
Yes

Preparer

Firm
Meulebroeck Taubert & Co Pllp
Address
109 S FREEMAN AVE, LUVERNE, MN 56156-0685
Preparer
David W Friedrichsen
Phone
5072834055
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 1,208 conferences & meetings 2,054 concessions 23,837 dues & subscriptions 200 equipment maintenance 47,933 raffle expense 3,666 supplies 6,284 tourney entry fees 4,371 trophies 495 umpires 610 uniforms 3,888 total 94,546”

Form 990-ez, Part III

“To educate children and adults about the sport of baseball through community education courses which promote youth baseball programs such as t-ball, little league, and baseball leagues for young people and adults.”

Raw XML Appendix165 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BRIAN WEBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CADE WENNINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8SKYLER WENNINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7REDBIRD DIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8HIGH SCHOOL
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt094546
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO EDUCATE CHILDREN AND ADULTS ABOUT THE SPORT OF BASEBALL THROUGH COMMUNITY EDUCATION COURSES WHICH PROMOTE YOUTH BASEBALL PROGRAMS SUCH AS T-BALL, LITTLE LEAGUE, AND BASEBALL LEAGUES FOR YOUNG PEOPLE AND ADULTS.
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021100
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0709
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 1,208 CONFERENCES & MEETINGS 2,054 CONCESSIONS 23,837 DUES & SUBSCRIPTIONS 200 EQUIPMENT MAINTENANCE 47,933 RAFFLE EXPENSE 3,666 SUPPLIES 6,284 TOURNEY ENTRY FEES 4,371 TROPHIES 495 UMPIRES 610 UNIFORMS 3,888 TOTAL 94,546
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO EDUCATE CHILDREN AND ADULTS ABOUT THE SPORT OF BASEBALL THROUGH COMMUNITY EDUCATION COURSES WHICH PROMOTE YOUTH BASEBALL PROGRAMS SUCH AS T-BALL, LITTLE LEAGUE, AND BASEBALL LEAGUES FOR YOUNG PEOPLE AND ADULTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum06054803386
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ReturnHeader/Filer/USAddress/CityNm0LUVERNE
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ReturnHeader/ReturnTs02025-05-14T10:33:47-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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