Civic Intelligence

Walnut Creek Baseball

990 • Fiscal year 2019 • EIN 42-1369104

Dec 01, 2018 to Nov 30, 2019 • Filed on Jan 20, 2020

PO Box 716Waukee, IA 50263

(515) 505-2938

Siviq Scores

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

Liabilities / Assets

57th percentile

0.13x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

1.20x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

48th percentile

2.3%

Faster asset growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,086,687

Up $47,724 (+2.3%) from 2018

Net Assets

Up

$1,819,511

Up $55,051 (+3.1%) from 2018

Liabilities

Down

$267,176

Down $7,327 (-2.7%) from 2018

Revenue

Down

$222,075

Down $117,577 (-35%) from 2018

Expenses

Down

$161,579

Down $136,485 (-46%) from 2018

Net Income

Up

$60,496

Up $18,908 (+45%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,787,664Liabilities 2011: $148,658Net Assets 2011: $1,639,0062011Assets 2012: $1,762,170Liabilities 2012: $128,389Net Assets 2012: $1,633,7812012Assets 2017: $2,007,799Liabilities 2017: $288,593Net Assets 2017: $1,719,2062017Assets 2018: $2,038,963Liabilities 2018: $274,503Net Assets 2018: $1,764,4602018Assets 2019: $2,086,687Liabilities 2019: $267,176Net Assets 2019: $1,819,5112019Assets 2020: $2,019,787Liabilities 2020: $181,094Net Assets 2020: $1,838,6932020Assets 2021: $2,075,786Liabilities 2021: $171,466Net Assets 2021: $1,904,3202021Assets 2022: $2,124,274Liabilities 2022: $161,445Net Assets 2022: $1,962,8292022Assets 2023: $2,042,765Liabilities 2023: $0Net Assets 2023: $2,042,7652023Assets 2024: $2,111,125Liabilities 2024: $0Net Assets 2024: $2,111,1252024Assets 2025: $2,153,208Liabilities 2025: $0Net Assets 2025: $2,153,2082025

Highlighted filing

2019

Assets$2,086,687
Liabilities$267,176
Net Assets$1,819,511

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $247,892Expenses 2011: $197,896Net Income 2011: $49,9962011Revenue 2012: $253,136Expenses 2012: $258,361Net Income 2012: -$5,2252012Revenue 2017: $320,514Expenses 2017: $291,672Net Income 2017: $28,8422017Revenue 2018: $339,652Expenses 2018: $298,064Net Income 2018: $41,5882018Revenue 2019: $222,075Expenses 2019: $161,579Net Income 2019: $60,4962019Revenue 2020: $189,371Expenses 2020: $182,369Net Income 2020: $7,0022020Revenue 2021: $218,977Expenses 2021: $153,350Net Income 2021: $65,6272021Revenue 2022: $233,789Expenses 2022: $175,280Net Income 2022: $58,5092022Revenue 2023: $261,556Expenses 2023: $181,620Net Income 2023: $79,9362023Revenue 2024: $273,958Expenses 2024: $205,598Net Income 2024: $68,3602024Revenue 2025: $254,756Expenses 2025: $212,673Net Income 2025: $42,0832025

Highlighted filing

2019

Revenue$222,075
Expenses$161,579
Net Income$60,496
Jump To
Filing Snapshot
Filing Period
Dec 1, 2018 to Nov 30, 2019
Signed
Jan 20, 2020
Return Version
2018v3.2
Gross Receipts
$222,075
Mission and Program Overview

Mission

To strive to promote safe, positive, and enjoyable environment focused on sportsmanship, respect for self as well as others and sense of community that will cultivate an appreciation for the game, encourage teamwork, build character and inspire all who participate to be their best.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,901,159$1,917,406▲ $16,247
Cash and Non-Interest-Bearing Accounts$137,804$169,281▲ $31,477
Total Assets$2,038,963$2,086,687▲ $47,724
Liabilities
Mortgage Notes Payable Secured by Investment Property$274,503$267,176▼ $7,327
Total Liabilities$274,503$267,176▼ $7,327
Net Assets / Fund Balance
Unrestricted Net Assets$1,764,460$1,819,511▲ $55,051
Total Net Assets Fund Balance$1,764,460$1,819,511▲ $55,051
Total Liabilities and Net Assets / Fund Balance$2,038,963$2,086,687▲ $47,724

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,852,594-$1,852,594
Other Land Buildings$64,812$4,118$68,930
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jonathan ClayPresident
Connie Mcgough-kaufmannDirector
Dan MacalpineDirector
Jason CookDirector
Javier LozanoDirector
Joan JohnsonDirector
Michelle ConnellDirector
Ted WeaverDirector
Kelly BartonFacility Man
Randy ZerrSecretary
Frank RizzutiTreasurer
Ben KaufmannUmpire in Ch
Chad BarnardVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,876
Program Service Revenue
$137,425
Investment Income
$204
Other Revenue
$64,570
All Other Contributions
$10,126
Change in Net Assets
$60,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$23,431--$23,431
Interest-$14,541-$14,541
Fees for Services Other$12,630--$12,630
Insurance-$9,314-$9,314
Advertising$3,512--$3,512
Other Expenses$2,470--$2,470
Information Technology$1,938--$1,938
Depreciation Depletion$1,608--$1,608
Office Expenses$1,584--$1,584
All Other Expenses$1,060--$1,060
Fees for Services Accounting-$179-$179
Total Functional Expenses$137,545$24,034$0$161,579
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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

Documentation submitted to the irs.

Form 990, Page 6, Part VI, Line 12C

The organization annually reviews it's conflict of interest policy. If a board member has a conflict of interest, they are to self report to the board.

Form 990, Page 6, Part VI, Line 19

Made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Walnut Creek Baseball
EIN
42-1369104
Phone
5155052938
Address
PO BOX 716, WAUKEE, IA 50263

Signing Officer

Name
Jonathan Clay
Title
President
Phone
5153603570
Signed
2020-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Clay
Formed
1991
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
0

Preparer

Firm
Shaul & Associates Plc
Address
2600 WESTOWN PKWY STE 380, WEST DES MOINES, IA 50266-7302
Preparer
Alicia Shaul CPA
Phone
5153185159
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To strive to promote safe, positive, and enjoyable environment focused on sportsmanship, respect for self as well as others and sense of community that will cultivate an appreciation for the game, encourage teamwork, build character and inspire all who participate to be their best.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt050994
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt066
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0254162
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0244610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt036675
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01852594
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO STRIVE TO PROMOTE SAFE, POSITIVE, AND ENJOYABLE ENVIRONMENT FOCUSED ON SPORTSMANSHIP, RESPECT FOR SELF AS WELL AS OTHERS AND SENSE OF COMMUNITY THAT WILL CULTIVATE AN APPRECIATION FOR THE GAME, ENCOURAGE TEAMWORK, BUILD CHARACTER AND INSPIRE ALL WHO PARTICIPATE TO BE THEIR BEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTATION SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION ANNUALLY REVIEWS IT'S CONFLICT OF INTEREST POLICY. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST, THEY ARE TO SELF REPORT TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/CityNm0WAUKEE
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IRS990/USAddress/ZIPCd050263
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IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.WCBIOWA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN CLAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05153603570
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALNUT CREEK BASEBALL
ReturnHeader/Filer/BusinessNameControlTxt0WALN
ReturnHeader/Filer/EIN0421369104
ReturnHeader/Filer/PhoneNum05155052938
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 716
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId021CD6D8A7CAC5DDD21CAED5143F3B6E51621504D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03B40C692AE894CA80CE7B22086298A33CDED8485
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.142.52.142
ReturnHeader/FilingSecurityInformation/IPDt02020-01-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:00:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331011483
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHAUL & ASSOCIATES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02600 WESTOWN PKWY STE 380
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0502667302
ReturnHeader/PreparerPersonGrp/PhoneNum05153185159
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALICIA SHAUL CPA

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