Civic Intelligence

Yankton Baseball Association

990 • Fiscal year 2017 • EIN 46-0380524

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 16, 2018

PO Box 299Yankton, SD 57078

(605) 665-3201

Siviq Scores

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

Liabilities / Assets

67th percentile

0.14x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.57x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

56th percentile

6.0%

Higher net margin than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

16th percentile

-8.9%

Faster asset growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-27%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$602,934

Down $58,910 (-8.9%) from 2016

Net Assets

Up

$520,545

Up $8,701 (+1.7%) from 2016

Liabilities

Down

$82,389

Down $67,611 (-45%) from 2016

Revenue

Down

$145,389

Down $53,755 (-27%) from 2016

Expenses

Up

$136,688

Up $1,348 (+1.0%) from 2016

Net Income

Down

$8,701

Down $55,103 (-86%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $306,122Net Assets 2010: $306,1222010Assets 2011: $304,442Liabilities 2011: $0Net Assets 2011: $304,4422011Assets 2012: $322,959Net Assets 2012: $322,9592012Assets 2013: $325,459Net Assets 2013: $325,4592013Assets 2014: $482,815Liabilities 2014: $85,010Net Assets 2014: $397,8052014Assets 2015: $448,040Liabilities 2015: $0Net Assets 2015: $448,0402015Assets 2016: $661,844Liabilities 2016: $150,000Net Assets 2016: $511,8442016Assets 2017: $602,934Liabilities 2017: $82,389Net Assets 2017: $520,5452017Assets 2018: $577,685Liabilities 2018: $58,433Net Assets 2018: $519,2522018Assets 2019: $523,554Liabilities 2019: $21,643Net Assets 2019: $501,9112019Assets 2020: $512,239Liabilities 2020: $0Net Assets 2020: $512,2392020Assets 2021: $479,580Liabilities 2021: $9,992Net Assets 2021: $469,5882021Assets 2022: $547,643Liabilities 2022: $23,963Net Assets 2022: $523,6802022Assets 2023: $515,777Liabilities 2023: $0Net Assets 2023: $515,7772023Assets 2024: $501,598Liabilities 2024: $0Net Assets 2024: $501,5982024Assets 2025: $509,209Liabilities 2025: $0Net Assets 2025: $509,2092025

Highlighted filing

2017

Assets$602,934
Liabilities$82,389
Net Assets$520,545

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $76,261Expenses 2010: $89,483Net Income 2010: -$13,2222010Expenses 2011: $240,6092011Revenue 2012: $120,983Expenses 2012: $102,462Net Income 2012: $18,5212012Revenue 2013: $95,242Expenses 2013: $92,746Net Income 2013: $2,4962013Revenue 2014: $201,710Expenses 2014: $129,364Net Income 2014: $72,3462014Revenue 2015: $177,046Expenses 2015: $126,811Net Income 2015: $50,2352015Revenue 2016: $199,144Expenses 2016: $135,340Net Income 2016: $63,8042016Revenue 2017: $145,389Expenses 2017: $136,688Net Income 2017: $8,7012017Revenue 2018: $139,248Expenses 2018: $140,541Net Income 2018: -$1,2932018Revenue 2019: $173,127Expenses 2019: $190,468Net Income 2019: -$17,3412019Revenue 2020: $136,399Expenses 2020: $126,071Net Income 2020: $10,3282020Revenue 2021: $168,249Expenses 2021: $210,900Net Income 2021: -$42,6512021Revenue 2022: $227,951Expenses 2022: $173,859Net Income 2022: $54,0922022Revenue 2023: $271,944Expenses 2023: $279,847Net Income 2023: -$7,9032023Revenue 2024: $216,629Expenses 2024: $230,808Net Income 2024: -$14,1792024Revenue 2025: $276,681Expenses 2025: $269,070Net Income 2025: $7,6112025

Highlighted filing

2017

Revenue$145,389
Expenses$136,688
Net Income$8,701
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 16, 2018
Return Version
2017v2.2
Gross Receipts
$161,193
Mission and Program Overview

Mission

The yankton baseball association organizes and operates the baseball teams and tournaments for youth and teenage boys in yankton, south dakota.

The yankton baseball association organizes and operates the amateur baseball teams for teenage boys in yankton, south dakota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$578,664$589,574▲ $10,910
Rtn Earn Endowment Incm Other Fnds$511,844$520,545▲ $8,701
Cash and Non-Interest-Bearing Accounts$69,785$11,954▼ $57,831
Savings and Temporary Cash Investments$13,395$1,406▼ $11,989
Total Assets$661,844$602,934▼ $58,910
Liabilities
Unsecured Notes Loans Payable$150,000$82,389▼ $67,611
Total Liabilities$150,000$82,389▼ $67,611
Net Assets / Fund Balance
Total Net Assets Fund Balance$511,844$520,545▲ $8,701
Total Liabilities and Net Assets / Fund Balance$661,844$602,934▼ $58,910

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$381,992$80,101$462,093
Equipment$207,064$138,867$345,931
Other Land Buildings$518$1,282$1,800
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason NelsonPresident
Andy BernatowDirector
Brady MuthDirector
Doug NelsonDirector
Jay FitzgeraldDirector
Jeff BenjaminDirector
Mike TownsendDirector
Nate FranzenDirector
Aaron Feser1st Vice Pre
Tony Beste2nd Vice Pre
Marcia WaltersSecretary
Dr Tom StotzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,343
Program Service Revenue
$89,442
Investment Income
$11
Other Revenue
$36,593
All Other Contributions
$19,343
Change in Net Assets
$8,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,688
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$39,724--$39,724
All Other Expenses$12,740--$12,740
Interest$4,389--$4,389
Other Expenses$2,918--$2,918
Advertising$2,756--$2,756
Insurance$2,238--$2,238
Fees for Services Accounting-$2,210-$2,210
Occupancy$1,385--$1,385
Grants to Domestic Individuals$1,000--$1,000
Travel$754--$754
Total Functional Expenses$134,478$2,210$0$136,688
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,297
Fundraising Direct Expenses$15,804
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Selling Adverti$16,643$16,643$600$16,043
Hall of Fame$15,854$15,854$2,977$12,877
Total Events$44,447$44,447$11,577$32,870
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
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, Part VI

LINE 12-14

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 was sent to all members of the governing body via email before the return was filed.

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

The board will regularly and consistenetly monitor and enforce compliance with the confilict of interest policy by reviewing annual statements and taking other actions as are necessary for effective oversight.

Form 990, Page 6, Part VI, Line 19

Form 990 and other related documents are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Yankton Baseball Association
EIN
46-0380524
Phone
6056653201
Address
PO BOX 299, YANKTON, SD 57078

Signing Officer

Name
Dr Tom Stotz
Title
Treasurer
Phone
6056653201
Signed
2018-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Nelson
Formed
2006
Legal Domicile
Sd
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
75

Preparer

Firm
Williams & Company CPA Pc
Address
614 BROADWAY, YANKTON, SD 57078
Preparer
Daniel H Semmler CPA
Phone
6056659401
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IRS990/PYRevenuesLessExpensesAmt063804
IRS990/PYTotalExpensesAmt0135340
IRS990/PYTotalRevenueAmt0199144
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08701
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt089442
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0511844
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0520545
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013395
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01406
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt019343
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt077810
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt067740
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0174851
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt083
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0141839
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0161283
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0153094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0241626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0138140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0835982
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt083
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0199
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt01010833
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0161182
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0239093
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0220834
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0245976
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0143748
IRS990ScheduleA/Total509Grp/TotalAmt01010833
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0161193
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0239115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0220834
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0246059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0143831
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01011032
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0207064
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138867
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0345931
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0381992
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt080101
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0462093
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0518
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01282
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01800
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0589574
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011577
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SELLING ADVERTI
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HALL OF FAME
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015854
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt011950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt044447
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016643
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015854
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt011950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044447
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt032870
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08000
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011577
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0600
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02977
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 12-14
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 WAS SENT TO ALL MEMBERS OF THE GOVERNING BODY VIA EMAIL BEFORE THE RETURN WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD WILL REGULARLY AND CONSISTENETLY MONITOR AND ENFORCE COMPLIANCE WITH THE CONFILICT OF INTEREST POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 AND OTHER RELATED DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0661844
IRS990/TotalAssetsEOYAmt0602934
IRS990/TotalAssetsGrp/BOYAmt0661844
IRS990/TotalAssetsGrp/EOYAmt0602934
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019343
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0134478
IRS990/TotalFunctionalExpensesGrp/TotalAmt0136688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150000
IRS990/TotalLiabilitiesEOYAmt082389
IRS990/TotalLiabilitiesGrp/BOYAmt0150000
IRS990/TotalLiabilitiesGrp/EOYAmt082389
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0511844
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0520545
IRS990/TotalProgramServiceExpensesAmt0134478
IRS990/TotalProgramServiceRevenueAmt089442
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt092553
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0145389
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0661844
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0602934
IRS990/TravelGrp/ProgramServicesAmt0754
IRS990/TravelGrp/TotalAmt0754
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0150000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt082389
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$2.77$2.69$0.08
2024Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$2.17$2.31$0.14
2023Detailed filing. Detailed filing data is available for this year.$5.16$0.00$5.16$2.72$2.80$0.08
2022Detailed filing. Detailed filing data is available for this year.$5.48$0.24$5.24$2.28$1.74$0.54
2021Detailed filing. Detailed filing data is available for this year.$4.80$0.10$4.70$1.68$2.11$0.43
2020Detailed filing. Detailed filing data is available for this year.$5.12$0.00$5.12$1.36$1.26$0.10
2019Detailed filing. Detailed filing data is available for this year.$5.24$0.22$5.02$1.73$1.90$0.17
2018Detailed filing. Detailed filing data is available for this year.$5.78$0.58$5.19$1.39$1.41$0.01
2017Detailed filing. Detailed filing data is available for this year.$6.03$0.82$5.21$1.45$1.37$0.09
2016Detailed filing. Detailed filing data is available for this year.$6.62$1.50$5.12$1.99$1.35$0.64
2015Detailed filing. Detailed filing data is available for this year.$4.48$0.00$4.48$1.77$1.27$0.50
2014Detailed filing. Detailed filing data is available for this year.$4.83$0.85$3.98$2.02$1.29$0.72
2013Detailed filing. Detailed filing data is available for this year.$3.25$3.25$0.95$0.93$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$3.23$1.21$1.02$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.00$3.04$2.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.06$3.06$0.76$0.89$0.13