Civic Intelligence

Sioux Empire Baseball Association

990 • Fiscal year 2021 • EIN 41-1903475

Sep 01, 2020 to Aug 31, 2021 • Filed on Jan 25, 2022

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

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

27th percentile

0.6%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

23rd percentile

-1.0%

Faster asset growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

24th percentile

-6.1%

Faster revenue growth than 24% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$285,861

Down $3,001 (-1.0%) from 2020

Net Assets

Up

$279,182

Up $5,832 (+2.1%) from 2020

Liabilities

Down

$6,679

Down $8,833 (-57%) from 2020

Revenue

Down

$1,051,356

Down $68,886 (-6.1%) from 2020

Expenses

Down

$1,045,524

Down $90,382 (-8.0%) from 2020

Net Income

Up

$5,832

Up $21,496 (+137%) from 2020

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

2021

Assets$285,861
Liabilities$6,679
Net Assets$279,182

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

2021

Revenue$1,051,356
Expenses$1,045,524
Net Income$5,832
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jan 25, 2022
Return Version
2020v4.0
Gross Receipts
$1,288,218
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$273,350$279,182▲ $5,832
Cash and Non-Interest-Bearing Accounts$260,070$269,696▲ $9,626
Inventories for Sale or Use$21,996$12,989▼ $9,007
Land, Buildings, and Equipment, Net$6,796$3,176▼ $3,620
Total Assets$288,862$285,861▼ $3,001
Liabilities
Other Liabilities$15,512$6,679▼ $8,833
Total Liabilities$15,512$6,679▼ $8,833
Net Assets / Fund Balance
Total Net Assets Fund Balance$273,350$279,182▲ $5,832
Total Liabilities and Net Assets / Fund Balance$288,862$285,861▼ $3,001

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,176$469,752$472,928
Compensation and Service Providers

Board Members and Trustees

NameTitle
Spencer TaylorPresident
Doug MetzDirector
Joel HusmanDirector
Kevin BoyumDirector
Matt SageDirector
Sadi FieldsendDirector
James LeggSecretary
Jerry AdesTreasurer
Rick RysavyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$205,988
Program Service Revenue
$855,611
Investment Income
$16
Other Revenue
$-10,259
All Other Contributions
$205,988
Change in Net Assets
$5,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$535,210
Salaries, Compensation, and Employee Benefits$510,314
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,283$291,787-$502,070
Insurance$27,484--$27,484
Other Expenses$22,771--$22,771
All Other Expenses$8,688$12,618-$21,306
Office Expenses-$18,074-$18,074
Occupancy$3,225$8,160-$11,385
Other Employee Benefits-$8,244-$8,244
Depreciation Depletion$3,619--$3,619
Total Functional Expenses$706,641$338,883$0$1,045,524
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
Other Liabilities$6,679
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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

Officers review the return in detail. A copy of the return is provided to each member of the board of directors. The preparer is available for questions or comments.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

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
Jerry Ades
Title
Treasurer
Phone
6053363462
Signed
2022-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Spencer Taylor
Formed
1998
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
22
Volunteers
475

Preparer

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

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The sioux empire baseball association (seba) is a non-profit 501c3 organization committed to providing advanced, developmental, and adaptive baseball programs for all who wish to participate; striving to promote sportsmanship, education, commitment, dedication, and a positive attitude through the game of baseball. The sioux empire baseball association does not discriminate on the basis of race, religious creed, color, national origin, ancestry, physical or mental ability, medical condition, marital status, gender, sexual orientation, or age.

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

Over 3,200 participants were reached with the programming offered by the sioux empire baseball association. Programs included miracle league (adaptive baseball), camps/clinics/private lessons, high school baseball, rookies, seba recreational league - both 1st & 2nd sessions, and post 15 baseball (advanced/tournament/travel). At the advanced post 15 level, 8 tournaments were hosted with 297 teams from six different states. Seba continually works to upgrade facilities including things like batting cages and l-screen safety nets. A cooperative project with the sioux falls parks & recreation department will be the upgrade of the harmodon field 7 from a 54/80 ("teener" size) field to a 60/90 regulation size field. This will allow additional space to help accommodate the fifth high school, jefferson, which opened for the 2021-2022 school year.

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IRS990/MissionDesc0THE SIOUX EMPIRE BASEBALL ASSOCIATION (SEBA) IS A NON-PROFIT 501C3 ORGANIZATION COMMITTED TO PROVIDING ADVANCED, DEVELOPMENTAL, AND ADAPTIVE BASEBALL PROGRAMS FOR ALL WHO WISH TO PARTICIPATE; STRIVING TO PROMOTE SPORTSMANSHIP, EDUCATION, COMMITMENT, DEDICATION, AND A POSITIVE ATTITUDE THROUGH THE GAME OF BASEBALL. THE SIOUX EMPIRE BASEBALL ASSOCIATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGIOUS CREED, COLOR, NATIONAL ORIGIN, ANCESTRY, PHYSICAL OR MENTAL ABILITY, MEDICAL CONDITION, MARITAL STATUS, GENDER, SEXUAL ORIENTATION, OR AGE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SIOUX EMPIRE BASEBALL ASSOCIATION (SEBA) IS A NON-PROFIT 501C3 ORGANIZATION COMMITTED TO PROVIDING ADVANCED, DEVELOPMENTAL, AND ADAPTIVE BASEBALL PROGRAMS FOR ALL WHO WISH TO PARTICIPATE; STRIVING TO PROMOTE SPORTSMANSHIP, EDUCATION, COMMITMENT, DEDICATION, AND A POSITIVE ATTITUDE THROUGH THE GAME OF BASEBALL. THE SIOUX EMPIRE BASEBALL ASSOCIATION DOES NOT DISCRIMINATE ON THE BASIS OF RACE, RELIGIOUS CREED, COLOR, NATIONAL ORIGIN, ANCESTRY, PHYSICAL OR MENTAL ABILITY, MEDICAL CONDITION, MARITAL STATUS, GENDER, SEXUAL ORIENTATION, OR AGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OVER 3,200 PARTICIPANTS WERE REACHED WITH THE PROGRAMMING OFFERED BY THE SIOUX EMPIRE BASEBALL ASSOCIATION. PROGRAMS INCLUDED MIRACLE LEAGUE (ADAPTIVE BASEBALL), CAMPS/CLINICS/PRIVATE LESSONS, HIGH SCHOOL BASEBALL, ROOKIES, SEBA RECREATIONAL LEAGUE - BOTH 1ST & 2ND SESSIONS, AND POST 15 BASEBALL (ADVANCED/TOURNAMENT/TRAVEL). AT THE ADVANCED POST 15 LEVEL, 8 TOURNAMENTS WERE HOSTED WITH 297 TEAMS FROM SIX DIFFERENT STATES. SEBA CONTINUALLY WORKS TO UPGRADE FACILITIES INCLUDING THINGS LIKE BATTING CAGES AND L-SCREEN SAFETY NETS. A COOPERATIVE PROJECT WITH THE SIOUX FALLS PARKS & RECREATION DEPARTMENT WILL BE THE UPGRADE OF THE HARMODON FIELD 7 FROM A 54/80 ("TEENER" SIZE) FIELD TO A 60/90 REGULATION SIZE FIELD. THIS WILL ALLOW ADDITIONAL SPACE TO HELP ACCOMMODATE THE FIFTH HIGH SCHOOL, JEFFERSON, WHICH OPENED FOR THE 2021-2022 SCHOOL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS REVIEW THE RETURN IN DETAIL. A COPY OF THE RETURN IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS. THE PREPARER IS AVAILABLE FOR QUESTIONS OR COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02022-03-31 18:45:55Z
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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
2021Detailed filing. Detailed filing data is available for this year.$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