Civic Intelligence

Baseball Parents Inc.

990 • Fiscal year 2015 • EIN 46-0343414

Nov 01, 2014 to Oct 31, 2015 • Filed on Feb 13, 2016

PO Box 9133Rapid City, SD 57709-9133

(605) 348-7300

Siviq Scores

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

Liabilities / Assets

85th percentile

0.29x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

19th percentile

-14%

Higher net margin than 19% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$25,475

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-9.0%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$199,430

Down $31,729 (-14%) from 2014

Net Assets

Down

$142,122

Down $51,472 (-27%) from 2014

Liabilities

Up

$57,308

Up $19,743 (+53%) from 2014

Revenue

Down

$360,102

Down $35,607 (-9.0%) from 2014

Expenses

Up

$411,574

Up $3,322 (+0.8%) from 2014

Net Income

Down

-$51,472

Down $38,929 (-310%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $196,658Net Assets 2010: $196,6582010Assets 2011: $161,303Liabilities 2011: $0Net Assets 2011: $161,3032011Assets 2012: $201,030Liabilities 2012: $44,798Net Assets 2012: $156,2322012Assets 2013: $225,930Liabilities 2013: $19,795Net Assets 2013: $206,1352013Assets 2014: $231,159Liabilities 2014: $37,565Net Assets 2014: $193,5942014Assets 2015: $199,430Liabilities 2015: $57,308Net Assets 2015: $142,1222015Assets 2016: $196,249Liabilities 2016: $23,100Net Assets 2016: $173,1492016Assets 2017: $167,134Liabilities 2017: $19,493Net Assets 2017: $147,6412017Assets 2018: $146,367Liabilities 2018: $13,139Net Assets 2018: $133,2282018Assets 2019: $288,348Liabilities 2019: $8,458Net Assets 2019: $279,8902019Assets 2020: $368,509Liabilities 2020: $10,283Net Assets 2020: $358,2262020Assets 2021: $482,107Liabilities 2021: $9,906Net Assets 2021: $472,2012021Assets 2022: $411,233Liabilities 2022: $7,474Net Assets 2022: $403,7592022Assets 2023: $451,445Liabilities 2023: $11,296Net Assets 2023: $440,1492023Assets 2024: $401,437Liabilities 2024: $3,516Net Assets 2024: $397,9212024

Highlighted filing

2015

Assets$199,430
Liabilities$57,308
Net Assets$142,122

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $238,810Expenses 2010: $260,202Net Income 2010: -$21,3922010Expenses 2011: $324,9052011Revenue 2012: $351,271Expenses 2012: $356,344Net Income 2012: -$5,0732012Expenses 2013: $347,4062013Revenue 2014: $395,709Expenses 2014: $408,252Net Income 2014: -$12,5432014Revenue 2015: $360,102Expenses 2015: $411,574Net Income 2015: -$51,4722015Revenue 2016: $558,935Expenses 2016: $527,908Net Income 2016: $31,0272016Revenue 2017: $473,626Expenses 2017: $464,026Net Income 2017: $9,6002017Revenue 2018: $395,901Expenses 2018: $410,314Net Income 2018: -$14,4132018Revenue 2019: $517,835Expenses 2019: $371,173Net Income 2019: $146,6622019Revenue 2020: $412,474Expenses 2020: $337,708Net Income 2020: $74,7662020Revenue 2021: $563,296Expenses 2021: $458,202Net Income 2021: $105,0942021Revenue 2022: $636,222Expenses 2022: $699,906Net Income 2022: -$63,6842022Revenue 2023: $632,840Expenses 2023: $596,450Net Income 2023: $36,3902023Revenue 2024: $568,051Expenses 2024: $610,279Net Income 2024: -$42,2282024

Highlighted filing

2015

Revenue$360,102
Expenses$411,574
Net Income-$51,472
Jump To
Filing Snapshot
Filing Period
Nov 1, 2014 to Oct 31, 2015
Signed
Feb 13, 2016
Return Version
2014v6.0
Gross Receipts
$443,816
Mission and Program Overview

Mission

To operate a youth baseball program for boys

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$216,655$191,652▼ $25,003
Rtn Earn Endowment Incm Other Fnds$193,594$142,122▼ $51,472
Cash and Non-Interest-Bearing Accounts$14,504$7,778▼ $6,726
Total Assets$231,159$199,430▼ $31,729
Liabilities
Accounts Payable and Accrued Expenses$33,001$55,148▲ $22,147
Other Liabilities$4,564$2,160▼ $2,404
Total Liabilities$37,565$57,308▲ $19,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$193,594$142,122▼ $51,472
Total Liabilities and Net Assets / Fund Balance$231,159$199,430▼ $31,729

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$191,652$435,090$626,742
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mitch MesserDirectorPT$25,475$25,475

Board Members and Trustees

NameTitle
Tim ParisPresident
Aaron EieslandDirector
Colin HoeferDirector
Tom WeaverDirector
Lyle TolsmaLegion Rep
Alissa MessingerSecretary
Jeremy JacksonTreasurer
Dennis PetryVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,273
Program Service Revenue
$186,110
Investment Income
$0
Other Revenue
$171,719
All Other Contributions
$2,273
Change in Net Assets
$-51,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,090
Salaries, Compensation, and Employee Benefits$118,484
Total Fundraising Expense$1,843
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,895--$106,895
Travel$86,680--$86,680
Fees for Services Other$66,918$2,791-$69,709
Depreciation Depletion$25,003--$25,003
Occupancy$17,462$1,998-$19,460
Office Expenses$8,597$3,796-$12,393
Payroll Taxes$11,589--$11,589
Insurance$4,202$3,300-$7,502
Other Expenses$13,288$6,854-$6,854
Advertising$6,460--$6,460
All Other Expenses$1,075$255$1,843$3,173
Fees for Services Accounting-$2,897-$2,897
Fees for Services Legal-$908-$908
Total Functional Expenses$363,741$45,990$1,843$411,574
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$255,433
Fundraising Direct Expenses$83,714
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Championship Cl$91,490$91,490-$91,490
Bh Sports Conce$84,810$84,810$51,970$32,840
Total Events$245,767$245,767$80,794$164,973
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,598
Sales Tax Payable$562
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
Yes
Other officer compensation reviewed
Yes
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

The 990 is prepared by a licensed cpa and is reviewed by the board president prior to filing.

Form 990, Page 6, Part VI, Line 15A

Board members do not receive compensation.

Form 990, Page 6, Part VI, Line 15B

Head coach compensation is stipulated in a seasonal contract.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Baseball Parents Inc
EIN
46-0343414
Phone
6053487300
Address
PO BOX 9133, RAPID CITY, SD 57709-9133

Signing Officer

Name
Jeremy Jackson
Title
Treasurer
Phone
6053487300
Signed
2016-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Jackson
Formed
1973
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
7

Preparer

Firm
Ketel Thorstenson Llp
Address
PO BOX 3140, RAPID CITY, SD 57709-3140
Preparer
Perry Kudrna Ea
Phone
6053425630
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Parents of the baseball players provide volunteer services.

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

Allow approx 60 youth boys to play american legion baseball.

Form 990, Part IX, Line 11G

Umpires 15,785 0 0 baseball academy 48,714 0 0 administrative 0 2,707 0 contract labor 2,419 0 0 backround checks 0 84 0

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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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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt053083
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0686865
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99880
IRS990ScheduleA/PublicSupportTotal509Amt01952903
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0443816
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0418776
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0415529
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0362785
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0311997
IRS990ScheduleA/Total509Grp/TotalAmt01952903
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0443816
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0418776
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0415529
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0362785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0311997
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01952903
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0191652
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0435090
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0626742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1562
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0191652
IRS990ScheduleD/TotalLiabilityAmt02160
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt080794
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CHAMPIONSHIP CL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BH SPORTS CONCE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt091490
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt084810
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt069467
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0245767
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt091490
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt084810
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt069467
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0245767
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0164973
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt028824
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt080794
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt051970
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARENTS OF THE BASEBALL PLAYERS PROVIDE VOLUNTEER SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALLOW APPROX 60 YOUTH BOYS TO PLAY AMERICAN LEGION BASEBALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PREPARED BY A LICENSED CPA AND IS REVIEWED BY THE BOARD PRESIDENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS DO NOT RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HEAD COACH COMPENSATION IS STIPULATED IN A SEASONAL CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UMPIRES 15,785 0 0 BASEBALL ACADEMY 48,714 0 0 ADMINISTRATIVE 0 2,707 0 CONTRACT LABOR 2,419 0 0 BACKROUND CHECKS 0 84 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0231159
IRS990/TotalAssetsEOYAmt0199430
IRS990/TotalAssetsGrp/BOYAmt0231159
IRS990/TotalAssetsGrp/EOYAmt0199430
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02273
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01843
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045990
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0363741
IRS990/TotalFunctionalExpensesGrp/TotalAmt0411574
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037565
IRS990/TotalLiabilitiesEOYAmt057308
IRS990/TotalLiabilitiesGrp/BOYAmt037565
IRS990/TotalLiabilitiesGrp/EOYAmt057308
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0193594
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0142122
IRS990/TotalOtherProgSrvcExpenseAmt05087
IRS990/TotalProgramServiceExpensesAmt0363741
IRS990/TotalProgramServiceRevenueAmt0186110
IRS990/TotalReportableCompFromOrgAmt025475
IRS990/TotalRevenueGrp/ExclusionAmt0171719
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0186110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0360102
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0231159
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0199430
IRS990/TravelGrp/ProgramServicesAmt086680
IRS990/TravelGrp/TotalAmt086680
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 9133
IRS990/USAddress/CityNm0RAPID CITY
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd0577096900
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0POST22BASEBALL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMY JACKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06053487300
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BASEBALL PARENTS INC
ReturnHeader/Filer/BusinessNameControlTxt0BASE
ReturnHeader/Filer/EIN0460343414
ReturnHeader/Filer/PhoneNum06053487300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9133
ReturnHeader/Filer/USAddress/CityNm0RAPID CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd0577099133
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460257538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KETEL THORSTENSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAPID CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0577093140
ReturnHeader/PreparerPersonGrp/PhoneNum06053425630
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PERRY KUDRNA EA
ReturnHeader/ReturnTs02016-02-13T16:31:18-06:00
ReturnHeader/ReturnTypeCd0990

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.$4.01$0.04$3.98$5.68$6.10$0.42
2023Detailed filing. Detailed filing data is available for this year.$4.51$0.11$4.40$6.33$5.96$0.36
2022Detailed filing. Detailed filing data is available for this year.$4.11$0.07$4.04$6.36$7.00$0.64
2021Detailed filing. Detailed filing data is available for this year.$4.82$0.10$4.72$5.63$4.58$1.05
2020Detailed filing. Detailed filing data is available for this year.$3.69$0.10$3.58$4.12$3.38$0.75
2019Detailed filing. Detailed filing data is available for this year.$2.88$0.08$2.80$5.18$3.71$1.47
2018Detailed filing. Detailed filing data is available for this year.$1.46$0.13$1.33$3.96$4.10$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.19$1.48$4.74$4.64$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.96$0.23$1.73$5.59$5.28$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.99$0.57$1.42$3.60$4.12$0.51
2014Detailed filing. Detailed filing data is available for this year.$2.31$0.38$1.94$3.96$4.08$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.20$2.06$3.47
2012Summary only. Only limited summary data is available for this year.$2.01$0.45$1.56$3.51$3.56$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.00$1.61$3.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$1.97$2.39$2.60$0.21