Civic Intelligence

Baseball 320 Inc.

990 • Fiscal year 2020 • EIN 46-0447908

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 601Rapid City, SD 57709-0601

(605) 391-1907

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.08x

Higher debt load relative to assets than 73% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

74th percentile

0.08x

Higher debt load relative to revenue than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

29th percentile

-9.6%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-21%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$193,124

Down $25,331 (-12%) from 2019

Net Assets

Down

$177,703

Down $19,327 (-9.8%) from 2019

Liabilities

Down

$15,421

Down $6,004 (-28%) from 2019

Revenue

Down

$202,165

Down $54,651 (-21%) from 2019

Expenses

Down

$221,492

Down $49,393 (-18%) from 2019

Net Income

Down

-$19,327

Down $5,258 (-37%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $105,844Net Assets 2010: $105,8442010Assets 2011: $168,682Net Assets 2011: $168,6822011Assets 2012: $187,008Net Assets 2012: $187,0082012Assets 2013: $180,714Net Assets 2013: $180,7142013Assets 2014: $187,651Net Assets 2014: $187,6512014Assets 2015: $197,224Liabilities 2015: $2,000Net Assets 2015: $195,2242015Assets 2016: $156,632Liabilities 2016: $1,828Net Assets 2016: $154,8042016Assets 2017: $161,547Liabilities 2017: $1,828Net Assets 2017: $159,7192017Assets 2018: $238,234Liabilities 2018: $27,135Net Assets 2018: $211,0992018Assets 2019: $218,455Liabilities 2019: $21,425Net Assets 2019: $197,0302019Assets 2020: $193,124Liabilities 2020: $15,421Net Assets 2020: $177,7032020Assets 2021: $273,570Liabilities 2021: $82,007Net Assets 2021: $191,5632021Assets 2022: $431,204Liabilities 2022: $67,727Net Assets 2022: $363,4772022Assets 2023: $391,468Liabilities 2023: $55,346Net Assets 2023: $336,1222023Assets 2024: $342,294Liabilities 2024: $42,417Net Assets 2024: $299,8772024Assets 2025: $329,048Liabilities 2025: $28,908Net Assets 2025: $300,1402025

Highlighted filing

2020

Assets$193,124
Liabilities$15,421
Net Assets$177,703

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $133,010Expenses 2010: $105,246Net Income 2010: $27,7642010Revenue 2011: $163,693Expenses 2011: $100,858Net Income 2011: $62,8352011Revenue 2012: $158,694Expenses 2012: $140,369Net Income 2012: $18,3252012Revenue 2013: $106,419Expenses 2013: $112,715Net Income 2013: -$6,2962013Revenue 2014: $153,700Expenses 2014: $146,764Net Income 2014: $6,9362014Revenue 2015: $163,715Expenses 2015: $145,102Net Income 2015: $18,6132015Revenue 2016: $109,934Expenses 2016: $137,605Net Income 2016: -$27,6712016Revenue 2017: $165,101Expenses 2017: $149,378Net Income 2017: $15,7232017Revenue 2018: $255,914Expenses 2018: $204,534Net Income 2018: $51,3802018Revenue 2019: $256,816Expenses 2019: $270,885Net Income 2019: -$14,0692019Revenue 2020: $202,165Expenses 2020: $221,492Net Income 2020: -$19,3272020Revenue 2021: $318,553Expenses 2021: $304,693Net Income 2021: $13,8602021Revenue 2022: $530,891Expenses 2022: $358,977Net Income 2022: $171,9142022Revenue 2023: $386,440Expenses 2023: $413,795Net Income 2023: -$27,3552023Revenue 2024: $373,017Expenses 2024: $409,262Net Income 2024: -$36,2452024Revenue 2025: $393,606Expenses 2025: $393,343Net Income 2025: $2632025

Highlighted filing

2020

Revenue$202,165
Expenses$221,492
Net Income-$19,327
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$249,133
Mission and Program Overview

Mission

To foster national amateur sports competition for youth baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$120,172$102,186▼ $17,986
Cash and Non-Interest-Bearing Accounts$76,349$90,618▲ $14,269
Inventories for Sale or Use$21,614--
Prepaid Expenses and Deferred Charges$320$320→ $0
Total Assets$218,455$193,124▼ $25,331
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,997$12,992▼ $6,005
Accounts Payable and Accrued Expenses$2,428$2,429▲ $1
Total Liabilities$21,425$15,421▼ $6,004
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$197,030$177,703▼ $19,327
Total Net Assets Fund Balance$197,030$177,703▼ $19,327
Total Liabilities and Net Assets / Fund Balance$218,455$193,124▼ $25,331

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$79,615$159,334$238,949
Equipment$22,571$16,929$39,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bj GeorgePresident
James JohnsDirector
Brian MehlhaffProjects Director
Cody ChampionAmerican Leg
Carrie CollinsFundraising
Jodie RufledtSecretary
Casey DavisSign Coordin
Jay DahlTransportati
Linette DarrowTreasurer
Myron WetzlerVice Pesiden
Angie BohlingVolunteer Co
Revenue and Support

Revenue Composition

Contributions and Grants
$7,360
Program Service Revenue
$69,183
Investment Income
$29
Other Revenue
$125,593
All Other Contributions
$7,360
Change in Net Assets
$-19,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,492
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
Fees for Services Other$102,887--$102,887
Travel$45,880--$45,880
Depreciation Depletion$17,986--$17,986
Occupancy$11,368$2,649-$14,017
Insurance-$4,111-$4,111
All Other Expenses$2,551$266-$2,817
Other Expenses$2,136--$2,136
Office Expenses$972$797-$1,769
Interest-$1,632-$1,632
Information Technology$788$233-$1,021
Fees for Services Accounting-$519-$519
Total Functional Expenses$211,285$10,207$0$221,492
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$142,822
Fundraising Direct Expenses$30,868
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle Ticket$71,101$71,101$28,867$42,234
Fundraising$46,371$46,371$975$45,396
Total Events$142,822$142,822$30,868$111,954
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
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

Organizations process to review form 990 the treasurer reviews form 990 with the board of directors before filing. A copy is available to them at their request.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Baseball 320 Inc
EIN
46-0447908
Phone
6053911907
Address
PO BOX 601, RAPID CITY, SD 57709-0601

Signing Officer

Name
Linette Darrow
Title
Treasurer
Phone
6053905439
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linette Darrow
Formed
1998
Legal Domicile
Sd
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
100

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 2, Part III, Line 4D

Provide for youth sports program, training, equipment, facilities and travel.

Form 990, Part IX, Line 11G

Umpires 10,935 0 0 coaches fees 86,112 0 0 maintenance 5,000 0 0 bus driver 840 0 0 total 102,887 0 0

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt081592
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt042452
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt069929
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0747217
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01146935
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt016929
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt079615
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0159334
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102186
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE FOR YOUTH SPORTS PROGRAM, TRAINING, EQUIPMENT, FACILITIES AND TRAVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATIONS PROCESS TO REVIEW FORM 990 THE TREASURER REVIEWS FORM 990 WITH THE BOARD OF DIRECTORS BEFORE FILING. A COPY IS AVAILABLE TO THEM AT THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UMPIRES 10,935 0 0 COACHES FEES 86,112 0 0 MAINTENANCE 5,000 0 0 BUS DRIVER 840 0 0 TOTAL 102,887 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.29$0.29$3.00$3.94$3.93$0.00
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.42$3.00$3.73$4.09$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.55$3.36$3.86$4.14$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.68$3.63$5.31$3.59$1.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$0.82$1.92$3.19$3.05$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.93$0.15$1.78$2.02$2.21$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.21$1.97$2.57$2.71$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.27$2.11$2.56$2.05$0.51
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.02$1.60$1.65$1.49$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.02$1.55$1.10$1.38$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.02$1.95$1.64$1.45$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.88$1.88$1.54$1.47$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.81$1.81$1.06$1.13$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$1.87$1.59$1.40$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.69$1.64$1.01$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$1.06$1.33$1.05$0.28