Civic Intelligence

Luverne Baseball Association

990EZ • Fiscal year 2023 • EIN 41-1885295

Apr 01, 2022 to Mar 31, 2023 • Filed on Sep 14, 2023

Organization ProfileLUVERNEBASEBALL.COM
PO Box 751Luverne, MN 56156-0751

(605) 480-3386

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

77th percentile

27%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$65,804

Up $14,051 (+27%) from 2022

Net Assets

Up

$65,804

Up $14,051 (+27%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin72nd percentile

Revenue

Up

$75,709

Up $12,353 (+19%) from 2022

Expenses

Up

$61,658

Up $6,365 (+12%) from 2022

Net Income

Up

$14,051

Up $5,988 (+74%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$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

2023

Assets$65,804
Liabilities-
Net Assets$65,804
Open 2023 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$75,709
Expenses$61,658
Net Income$14,051
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Sep 14, 2023
Return Version
2022v5.0
Gross Receipts
$75,709
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.-$61,658
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DON DINGERPresident-$0--
TIM JARCHOWVice-Preside-$0--
CHRISTOPHER DENHOEDTreasurer-$0--
CARRIE OVERGAARDSecretary-$0--
MIKE STROHDirector-$0--
SHANE PALMQUISTDirector-$0--
BARRY SHELTONDirector-$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
Christopher Denhoed
Title
Treasurer
Phone
5072838480
Signed
2023-09-14
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 314 conferences, meetings 3,063 concessions 17,016 dues & subscriptions 350 equipment expenses 21,352 raffle expense 1,152 supplies 5,968 tourney entry fees 2,839 trophies 423 umpires 1,620 uniforms 3,550 total 57,647”

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 Appendix151 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum06054803386
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LUVERNE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0561561063
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt051753
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/ExcessOrDeficitForYearAmt014051
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DON DINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TIM JARCHOW
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CARRIE OVERGAARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MIKE STROH
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BARRY SHELTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt057647
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.
IRS990EZ/PrintingPublicationsPostageAmt02387
IRS990EZ/ProgramServiceRevenueAmt075709
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt061658
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt061658
IRS990EZ/TotalProgramServiceExpensesAmt061658
IRS990EZ/TotalRevenueAmt075709
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LUVERNEBASEBALL.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0709
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt014007
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03953
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023570
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt055786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0320194
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt086851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt079356
IRS990ScheduleA/Total509Grp/TotalAmt0362433
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt079356
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0362433
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 314 CONFERENCES, MEETINGS 3,063 CONCESSIONS 17,016 DUES & SUBSCRIPTIONS 350 EQUIPMENT EXPENSES 21,352 RAFFLE EXPENSE 1,152 SUPPLIES 5,968 TOURNEY ENTRY FEES 2,839 TROPHIES 423 UMPIRES 1,620 UNIFORMS 3,550 TOTAL 57,647
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
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ReturnHeader/BusinessOfficerGrp/PhoneNum05072838480
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ReturnHeader/Filer/EIN0411885295
ReturnHeader/Filer/PhoneNum06054803386
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ReturnHeader/Filer/USAddress/CityNm0LUVERNE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0109 S FREEMAN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LUVERNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
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ReturnHeader/PreparerPersonGrp/PhoneNum05072834055
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID W FRIEDRICHSEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-09-26T10:56:21-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SERIE
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,804
Liabilities
-
Net assets
$65,804
Revenue
$75,709
Expenses
$61,658
Net income
$14,051
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