Civic Intelligence

Pond Athletic Assn

990 • Fiscal year 2016 • EIN 43-1075893

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 23, 2017

PO Box 111Grover, MO 63040

(636) 458-6687

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.05x

Higher debt load relative to assets than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.15x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

36th percentile

-2.0%

Faster asset growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-7.9%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$692,278

Down $13,852 (-2.0%) from 2015

Net Assets

Down

$660,619

Down $45,311 (-6.4%) from 2015

Liabilities

Up

$31,659

Up $31,459 (+15729%) from 2015

Revenue

Down

$212,070

Down $18,283 (-7.9%) from 2015

Expenses

Up

$257,381

Up $24,715 (+11%) from 2015

Net Income

Down

-$45,311

Down $42,998 (-1859%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $671,949Liabilities 2011: $40,000Net Assets 2011: $631,9492011Assets 2012: $654,346Liabilities 2012: $0Net Assets 2012: $654,3462012Assets 2013: $672,129Liabilities 2013: $0Net Assets 2013: $672,1292013Assets 2014: $708,443Liabilities 2014: $200Net Assets 2014: $708,2432014Assets 2015: $706,130Liabilities 2015: $200Net Assets 2015: $705,9302015Assets 2016: $692,278Liabilities 2016: $31,659Net Assets 2016: $660,6192016Assets 2017: $806,769Liabilities 2017: $177,922Net Assets 2017: $628,8472017Assets 2018: $784,333Liabilities 2018: $182,591Net Assets 2018: $601,7422018Assets 2019: $746,236Liabilities 2019: $170,341Net Assets 2019: $575,8952019Assets 2024: $522,551Liabilities 2024: $174,107Net Assets 2024: $348,4442024

Highlighted filing

2016

Assets$692,278
Liabilities$31,659
Net Assets$660,619

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $211,597Expenses 2011: $191,156Net Income 2011: $20,4412011Revenue 2012: $201,107Expenses 2012: $178,710Net Income 2012: $22,3972012Revenue 2013: $285,719Expenses 2013: $267,936Net Income 2013: $17,7832013Revenue 2014: $251,646Expenses 2014: $215,532Net Income 2014: $36,1142014Revenue 2015: $230,353Expenses 2015: $232,666Net Income 2015: -$2,3132015Revenue 2016: $212,070Expenses 2016: $257,381Net Income 2016: -$45,3112016Revenue 2017: $232,685Expenses 2017: $264,458Net Income 2017: -$31,7732017Revenue 2018: $251,795Expenses 2018: $278,900Net Income 2018: -$27,1052018Revenue 2019: $246,811Expenses 2019: $272,658Net Income 2019: -$25,8472019Revenue 2024: $292,113Expenses 2024: $358,323Net Income 2024: -$66,2102024

Highlighted filing

2016

Revenue$212,070
Expenses$257,381
Net Income-$45,311
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 23, 2017
Return Version
2016v3.0
Gross Receipts
$375,529
Mission and Program Overview

Mission

Community Recreational Baseball and Softball

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$648,916$672,976▲ $24,060
Rtn Earn Endowment Incm Other Fnds$705,930$660,619▼ $45,311
Cash and Non-Interest-Bearing Accounts$57,214$19,302▼ $37,912
Total Assets$706,130$692,278▼ $13,852
Liabilities
Mortgage Notes Payable Secured by Investment Property-$31,459-
Accounts Payable and Accrued Expenses$200$200→ $0
Total Liabilities$200$31,659▲ $31,459
Net Assets / Fund Balance
Total Net Assets Fund Balance$705,930$660,619▼ $45,311
Total Liabilities and Net Assets / Fund Balance$706,130$692,278▼ $13,852

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$546,730$418,062$964,792
Land$126,246-$126,246
Compensation and Service Providers

Board Members and Trustees

NameTitle
DirectorAndrew Burns
Vice PresidentBob Kraemer
DirectorBrad Argetsinger
DirectorBrent Beeler
DirectorDiane Long
SecretaryDionna Helfers
DirectorGarrett Cizek
DirectorGary Long
DirectorJason Alexander
DirectorJason Callier
Past PresidentJeff Plunkett
DirectorJudd Cook
DirectorJudy Herbst
DirectorJustin Bobbitt
PresidentKeith Ellis
DirectorKevin Garrison
DirectorMark Heady
DirectorMike Jones
DirectorNatalie Douglas
SecretaryPat Steinlage
DirectorScott Mortimer
DirectorTerry Ancel
DirectorTim Sommer
DirectorTom Komar
TreasurerTony Gannon
Revenue and Support

Revenue Composition

Contributions and Grants
$11,750
Program Service Revenue
$141,919
Investment Income
$19
Other Revenue
$58,382
All Other Contributions
$11,750
Change in Net Assets
$-45,311
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,381
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
Depreciation Depletion$38,550$0$0$38,550
All Other Expenses$23,896$3,089$0$26,985
Other Expenses$19,880$0$0$19,880
Insurance$12,859$0$0$12,859
Fees for Services Accounting$0$6,666$0$6,666
Advertising$4,472$0$0$4,472
Information Technology$2,308$0$0$2,308
Interest$0$638$0$638
Occupancy$384$0$0$384
Office Expenses$220$0$0$220
Total Functional Expenses$246,988$10,393$0$257,381
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$54,605
Fundraising Direct Expenses$25,310
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Trivia Night$15,406$15,406-$15,406
Golf Tournament$8,225$8,225$3,285$4,940
Total Events$31,919$31,919$9,764$22,155
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
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
Filing and Contact Details

Filer

Filer Name
Pond Athletic Association
EIN
43-1075893
Phone
6364586687
Address
PO BOX 111, GROVER, MO 63040

Signing Officer

Name
Tony Gannon
Title
Officer/treasurer
Phone
6364586687
Signed
2017-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Ellis
Formed
1963
Legal Domicile
Mo
Voting Board Members
32
Independent Board Members
32
Employees
0
Volunteers
1,200

Preparer

Firm
E3 Tax Service
Address
10825 Watson Rd Suite 100, Saint Louis, MO 63127
Preparer
Carla L Meyer CPA
Phone
3148224440
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed by the officers of the governing body before filing.

Pt VI, Line 7A

Election of Members and their Rights

Pt VI, Line 7A

All participants(or the participants parents/guardians if under 18) of community recreational baseball/softball are considered members of the association. Each member has the right to vote for or against the governing body. The governing body consists of 4 officers (President, Vice President, Secretary, Treasurer) and directors. The governing body then has rights to make decisions for the association by majority approval

Form 990, Part III, Line 4D

All other Program Expenses 104379. 0. 171006.

Form 990, Part IX, Line 24E

Bank Service Charge 1089. 0. 1089. 0.

Form 990, Part IX, Line 24E

International Games 1355. 1355. 0. 0.

Form 990, Part IX, Line 24E

License 149. 149. 0. 0.

Form 990, Part IX, Line 24E

Membership Fees 170. 170. 0. 0.

Form 990, Part IX, Line 24E

Merchant Fees 7902. 7902. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1142. 1142. 0. 0.

Form 990, Part IX, Line 24E

Park Maintenance 7649. 7649. 0. 0.

Form 990, Part IX, Line 24E

Printing/Postage 85. 0. 85. 0.

Form 990, Part IX, Line 24E

Property Tax 1915. 0. 1915. 0.

Form 990, Part IX, Line 24E

Trophies 5529. 5529. 0. 0.

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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KEITH ELLIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/BusinessCd3711300
IRS990/ProgramServiceRevenueGrp/Desc0Baseball/Softball Registration
IRS990/ProgramServiceRevenueGrp/Desc1Tournament Proceeds
IRS990/ProgramServiceRevenueGrp/Desc2Field Rental
IRS990/ProgramServiceRevenueGrp/Desc3Miscellaneous
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24620
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31020
IRS990/ProgSrvcAccomActy2Grp/Desc0UMPIRES: PAYMENT FOR OFFICIATING BASEBALL/SOFTBALL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt042479
IRS990/ProgSrvcAccomActy3Grp/Desc0ATHLETIC EQUIPMENT: VARIOUS BASEBALL/SOFTBALL EQUIPMENT FOR PROPER AND SAFE PLAY. INCLUDES TEAM UNIFORMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt019880
IRS990/ProgSrvcAccomActyOtherGrp/Desc0All other Program Expenses
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0104379
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0171006
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017495
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt042
IRS990/PYOtherExpensesAmt0232666
IRS990/PYOtherRevenueAmt076161
IRS990/PYProgramServiceRevenueAmt0136655
IRS990/PYRevenuesLessExpensesAmt0-2313
IRS990/PYTotalExpensesAmt0232666
IRS990/PYTotalRevenueAmt0230353
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-45311
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0705930
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0660619
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017495
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt095741
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0131986
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0309155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0338581
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0346203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0266773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0277729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01538441
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt029295
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt034216
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt028416
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt037216
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt027947
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0157090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt042
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0186
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01827517
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0350200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0390292
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0381619
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0399730
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0305676
IRS990ScheduleA/Total509Grp/TotalAmt01827517
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01827703
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0126246
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0126246
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0546730
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0418062
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0964792
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0672976
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09764
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Trivia Night
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015406
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08288
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt031919
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015406
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08288
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt031919
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022155
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04081
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04081
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02398
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05683
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03285
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the officers of the governing body before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Election of Members and their Rights
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All participants(or the participants parents/guardians if under 18) of community recreational baseball/softball are considered members of the association. Each member has the right to vote for or against the governing body. The governing body consists of 4 officers (President, Vice President, Secretary, Treasurer) and directors. The governing body then has rights to make decisions for the association by majority approval
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All other Program Expenses 104379. 0. 171006.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Service Charge 1089. 0. 1089. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5International Games 1355. 1355. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6License 149. 149. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Membership Fees 170. 170. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Merchant Fees 7902. 7902. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Miscellaneous 1142. 1142. 0. 0.

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