Civic Intelligence

Baseball 320 Inc.

990 • Fiscal year 2021 • EIN 46-0447908

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

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

85th percentile

0.30x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

86th percentile

0.26x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

44th percentile

4.4%

Higher net margin than 44% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

78th percentile

42%

Faster asset growth than 78% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

77th percentile

58%

Faster revenue growth than 77% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$273,570

Up $80,446 (+42%) from 2020

Net Assets

Up

$191,563

Up $13,860 (+7.8%) from 2020

Liabilities

Up

$82,007

Up $66,586 (+432%) from 2020

Revenue

Up

$318,553

Up $116,388 (+58%) from 2020

Expenses

Up

$304,693

Up $83,201 (+38%) from 2020

Net Income

Up

$13,860

Up $33,187 (+172%) from 2020

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

2021

Assets$273,570
Liabilities$82,007
Net Assets$191,563

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

2021

Revenue$318,553
Expenses$304,693
Net Income$13,860
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$380,498
Mission and Program Overview

Mission

To foster national amateur sports competition for youth baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$102,186$147,979▲ $45,793
Cash and Non-Interest-Bearing Accounts$90,618$105,720▲ $15,102
Inventories for Sale or Use-$19,551-
Prepaid Expenses and Deferred Charges$320$320→ $0
Total Assets$193,124$273,570▲ $80,446
Liabilities
Mortgage Notes Payable Secured by Investment Property$12,992$79,575▲ $66,583
Accounts Payable and Accrued Expenses$2,429$2,432▲ $3
Total Liabilities$15,421$82,007▲ $66,586
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$177,703$191,563▲ $13,860
Total Net Assets Fund Balance$177,703$191,563▲ $13,860
Total Liabilities and Net Assets / Fund Balance$193,124$273,570▲ $80,446

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$147,979$199,963$347,942
Compensation and Service Providers

Board Members and Trustees

NameTitle
Myron WetzlerPresident
Brian MehlhaffProjects Director
Carrie CollinsFundraising
Jodie RufledtSecretary
Linette DarrowTreasurer
Jay DahlVice Pesiden
Angie BohlingVolunteer Co
Revenue and Support

Revenue Composition

Contributions and Grants
$28,265
Program Service Revenue
$98,118
Investment Income
$17
Other Revenue
$192,153
All Other Contributions
$28,265
Change in Net Assets
$13,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$304,693
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$110,053--$110,053
Travel$69,672$4,698-$74,370
Depreciation Depletion$23,703--$23,703
Occupancy$20,925$2,674-$23,599
Office Expenses$8,403$3,260-$11,663
Fees for Services Accounting-$3,817-$3,817
All Other Expenses$2,290$665-$2,955
Other Expenses$2,130--$2,130
Insurance-$1,046-$1,046
Fees for Services Legal$1,000--$1,000
Information Technology$856--$856
Advertising$590--$590
Interest-$353-$353
Total Functional Expenses$288,180$16,513$0$304,693
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$101,918
Fundraising Gross Income$97,315
Gaming Direct Expenses$17,512
Fundraising Direct Expenses$7,140
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sign Sales$26,300$26,300$5,846$20,454
Fundraising$22,444$22,444$1,294$21,150
Total Events$97,315$97,315$7,140$90,175
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
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linette Darrow
Formed
1998
Legal Domicile
Sd
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
120

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 21,125 0 0 coaches fees 83,928 0 0 maintenance 5,000 0 0 total 110,053 0 0

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt018637
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt085959
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01617
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt029
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01670
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt098118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt069212
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt092968
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt081592
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt042452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0384342
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0248203
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0172561
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0211991
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0180118
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0112618
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0925491
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01617
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt029
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01670
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04295
IRS990ScheduleA/OtherIncome509Grp/TotalAmt04295
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99570
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01395792
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0374586
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0249133
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0311269
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0280347
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0180457
IRS990ScheduleA/Total509Grp/TotalAmt01395792
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0380498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0249162
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0311269
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0280347
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0180481
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01401757
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0147979
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0199963
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0347942
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0147979
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07140
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SIGN SALES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt022444
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt048571
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt097315
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt022444
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt048571
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt097315
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt090175
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt07140
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05846
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01294
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt017512
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0101918
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0101918
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt084406
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt017512
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt017512
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0LINETTE DARROW
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 601
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RAPID CITY
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0SD
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd057709
IRS990ScheduleG/StatesWhereGamingConductedCd0SD
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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 21,125 0 0 COACHES FEES 83,928 0 0 MAINTENANCE 5,000 0 0 TOTAL 110,053 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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0193124
IRS990/TotalAssetsEOYAmt0273570
IRS990/TotalAssetsGrp/BOYAmt0193124
IRS990/TotalAssetsGrp/EOYAmt0273570
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028265
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016513
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0288180
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304693
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015421
IRS990/TotalLiabilitiesEOYAmt082007
IRS990/TotalLiabilitiesGrp/BOYAmt015421
IRS990/TotalLiabilitiesGrp/EOYAmt082007
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0177703
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0191563
IRS990/TotalProgramServiceExpensesAmt0288180
IRS990/TotalProgramServiceRevenueAmt098118

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
2021Detailed filing. Detailed filing data is available for this year.$2.74$0.82$1.92$3.19$3.05$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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