Civic Intelligence

Sioux Empire Baseball Association

990 • Fiscal year 2019 • EIN 41-1903475

Sep 01, 2018 to Aug 31, 2019 • Filed on Dec 24, 2019

1601 W 44th Place Suite 3Sioux Falls, SD 57105-6377

(605) 336-3462

Siviq Scores

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

Liabilities / Assets

41st percentile

0.01x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

39th percentile

0.0%

Higher net margin than 39% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

30th percentile

-2.9%

Faster asset growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

67th percentile

15%

Faster revenue growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$292,089

Down $8,693 (-2.9%) from 2018

Net Assets

Up

$289,014

Up $147 (+0.1%) from 2018

Liabilities

Down

$3,075

Down $8,840 (-74%) from 2018

Revenue

Up

$997,634

Up $127,582 (+15%) from 2018

Expenses

Up

$997,487

Up $112,125 (+13%) from 2018

Net Income

Up

$147

Up $15,457 (+101%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $217,500Liabilities 2010: $2,677Net Assets 2010: $214,8232010Assets 2011: $232,405Liabilities 2011: $2,824Net Assets 2011: $229,5812011Assets 2012: $181,950Liabilities 2012: $2,725Net Assets 2012: $179,2252012Assets 2013: $158,799Liabilities 2013: $3,204Net Assets 2013: $155,5952013Assets 2014: $225,214Liabilities 2014: $7,028Net Assets 2014: $218,1862014Assets 2015: $228,575Liabilities 2015: $18,650Net Assets 2015: $209,9252015Assets 2016: $276,794Liabilities 2016: $7,288Net Assets 2016: $269,5062016Assets 2017: $307,143Liabilities 2017: $2,966Net Assets 2017: $304,1772017Assets 2018: $300,782Liabilities 2018: $11,915Net Assets 2018: $288,8672018Assets 2019: $292,089Liabilities 2019: $3,075Net Assets 2019: $289,0142019Assets 2020: $288,862Liabilities 2020: $15,512Net Assets 2020: $273,3502020Assets 2021: $285,861Liabilities 2021: $6,679Net Assets 2021: $279,1822021Assets 2022: $148,705Liabilities 2022: $0Net Assets 2022: $148,7052022Assets 2023: $174,950Liabilities 2023: $2,798Net Assets 2023: $172,1522023Assets 2024: $97,250Liabilities 2024: $1,330Net Assets 2024: $95,9202024

Highlighted filing

2019

Assets$292,089
Liabilities$3,075
Net Assets$289,014

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $686,9562010Expenses 2011: $741,1822011Revenue 2012: $742,580Expenses 2012: $806,352Net Income 2012: -$63,7722012Revenue 2013: $765,190Expenses 2013: $788,820Net Income 2013: -$23,6302013Revenue 2014: $796,127Expenses 2014: $733,536Net Income 2014: $62,5912014Revenue 2015: $740,271Expenses 2015: $748,532Net Income 2015: -$8,2612015Revenue 2016: $847,268Expenses 2016: $789,439Net Income 2016: $57,8292016Revenue 2017: $827,755Expenses 2017: $793,084Net Income 2017: $34,6712017Revenue 2018: $870,052Expenses 2018: $885,362Net Income 2018: -$15,3102018Revenue 2019: $997,634Expenses 2019: $997,487Net Income 2019: $1472019Revenue 2020: $1,120,242Expenses 2020: $1,135,906Net Income 2020: -$15,6642020Revenue 2021: $1,051,356Expenses 2021: $1,045,524Net Income 2021: $5,8322021Revenue 2022: $1,177,821Expenses 2022: $1,308,298Net Income 2022: -$130,4772022Revenue 2023: $1,136,325Expenses 2023: $1,112,878Net Income 2023: $23,4472023Revenue 2024: $1,073,813Expenses 2024: $1,150,045Net Income 2024: -$76,2322024

Highlighted filing

2019

Revenue$997,634
Expenses$997,487
Net Income$147
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Dec 24, 2019
Return Version
2018v3.1
Gross Receipts
$997,634
Mission and Program Overview

Mission

To sponsor a supervised program of competitive baseball fro children ages 4 - 18 promoting the ideals of good sportsmanship, honesty, and respect for authority in order to mold future citizens.

To sponsor a supervised program of competitive baseball for children ages 4 - 18 promoting the ideals of good sportsmanship, honesty and respect for authority in order to mold future citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$288,867$289,014▲ $147
Savings and Temporary Cash Investments$262,984$260,877▼ $2,107
Inventories for Sale or Use$23,767$20,801▼ $2,966
Land, Buildings, and Equipment, Net$14,031$10,411▼ $3,620
Total Assets$300,782$292,089▼ $8,693
Liabilities
Other Liabilities$11,915$3,075▼ $8,840
Total Liabilities$11,915$3,075▼ $8,840
Net Assets / Fund Balance
Total Net Assets Fund Balance$288,867$289,014▲ $147
Total Liabilities and Net Assets / Fund Balance$300,782$292,089▼ $8,693

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,411$462,749$473,160
Compensation and Service Providers

Board Members and Trustees

NameTitle
Spencer TaylorPresident
Joel HusmanDirector
Kevin BoyumDirector
Matt SageDirector
Myron LinnemanDirector
Scott DenboerDirector
James LeggSecretary
Jerry AdesTreasurer
Rick RysavyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$145,491
Program Service Revenue
$831,462
Investment Income
$401
Other Revenue
$20,280
All Other Contributions
$20,578
Change in Net Assets
$147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$745,389
Salaries, Compensation, and Employee Benefits$252,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,469$75,629-$252,098
All Other Expenses$153,552--$153,552
Other Expenses$70,283--$70,283
Insurance$27,756--$27,756
Office Expenses$16,597--$16,597
Occupancy$12,090--$12,090
Depreciation Depletion$3,621--$3,621
Total Functional Expenses$921,858$75,629$0$997,487
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
US Bank$3,075
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 11B

Form 990 and related schedules are hand delivered to the organization's office. The tax return is then reviewed by the entire board of directors at their next board meeting before the form 8879 is signed and returned to the cpa firm for electronic filing.

Form 990, Page 6, Part VI, Line 19

Notification that governing documents are available for public inspection is made through the organization's website and newsletter.

Filing and Contact Details

Filer

Filer Name
Sioux Empire Baseball Association
EIN
41-1903475
Phone
6053363462
Address
1601 W 44TH PLACE SUITE 3, SIOUX FALLS, SD 57105-6377

Signing Officer

Name
Spencer Taylor
Title
President
Phone
6053363462
Signed
2019-12-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer Taylor
Formed
1998
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
0
Employees
20

Preparer

Firm
Woltman Group Pc
Address
7001 S LYNCREST PLACE SUITE 200, SIOUX FALLS, SD 57108-2599
Preparer
Jered D Franken
Phone
6053611200
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Supervised a competitive baseball program for children ages 4 - 18. Promoted the ideals of good sportsmanship, honesty and respect for people in authority. Helped to mold future citizens.

Form 990, Part IX, Line 24E

Special projects expense 62,058 0 0 equipment & maintenance s 22,107 0 0 camps and clinics expense 20,153 0 0 signage 19,254 0 0 administrative expense 16,544 0 0 tournament expense 7,941 0 0 lights at harmodon 5,495 0 0 total 153,552 0 0

Raw XML Appendix399 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPERVISED A COMPETITIVE BASEBALL PROGRAM FOR CHILDREN AGES 4 - 18. PROMOTED THE IDEALS OF GOOD SPORTSMANSHIP, HONESTY AND RESPECT FOR PEOPLE IN AUTHORITY. HELPED TO MOLD FUTURE CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 AND RELATED SCHEDULES ARE HAND DELIVERED TO THE ORGANIZATION'S OFFICE. THE TAX RETURN IS THEN REVIEWED BY THE ENTIRE BOARD OF DIRECTORS AT THEIR NEXT BOARD MEETING BEFORE THE FORM 8879 IS SIGNED AND RETURNED TO THE CPA FIRM FOR ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NOTIFICATION THAT GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION IS MADE THROUGH THE ORGANIZATION'S WEBSITE AND NEWSLETTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPECIAL PROJECTS EXPENSE 62,058 0 0 EQUIPMENT & MAINTENANCE S 22,107 0 0 CAMPS AND CLINICS EXPENSE 20,153 0 0 SIGNAGE 19,254 0 0 ADMINISTRATIVE EXPENSE 16,544 0 0 TOURNAMENT EXPENSE 7,941 0 0 LIGHTS AT HARMODON 5,495 0 0 TOTAL 153,552 0 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER TAYLOR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06053363462
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIOUX EMPIRE BASEBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SIOU
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ReturnHeader/Filer/PhoneNum06053363462
ReturnHeader/Filer/USAddress/AddressLine1Txt01601 W 44TH PLACE SUITE 3
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ReturnHeader/FilingSecurityInformation/IPDt02020-01-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:47:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460398923
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WOLTMAN GROUP PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0571082599
ReturnHeader/PreparerPersonGrp/PhoneNum06053611200
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERED D FRANKEN
ReturnHeader/ReturnTs02020-01-14T15:47:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$1.07$1.15$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.14$1.11$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.18$1.31$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.01$0.28$1.05$1.05$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.27$1.12$1.14$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$1.00$1.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.87$0.89$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.30$0.83$0.79$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.85$0.79$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.02$0.21$0.74$0.75$0.01
2014Summary only. Only limited summary data is available for this year.$0.23$0.01$0.22$0.80$0.73$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.77$0.79$0.02
2012Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.74$0.81$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.21$0.69