Civic Intelligence

West Central Baseball Association

EIN 46-4596999 • 501(c)3 • Hartford, SD

Profile

BASEBALL TOURNEMENT

PO Box 152Hartford, SD 57033
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

21st percentile

-26%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

32nd percentile

-20%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-19%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$127,623

Up $94,552 (+286%) from 2014

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$127,623

Up $94,552 (+286%) from 2014

Operations
Liabilities / RevenueScore unavailableNet Margin21st percentile

Revenue

Up

$124,626

Up $61,082 (+96%) from 2014

Expenses

Up

$121,966

Up $76,314 (+167%) from 2014

Net Income

Down

$2,660

Down $15,232 (-85%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2014: $33,071Net Assets 2014: $33,0712014Assets 2024: $127,623Net Assets 2024: $127,6232024

Highlighted filing

2024

Assets$127,623
Liabilities-
Net Assets$127,623
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0Revenue 2014: $63,544Expenses 2014: $45,652Net Income 2014: $17,8922014Revenue 2024: $124,626Expenses 2024: $121,966Net Income 2024: $2,6602024

Highlighted filing

2024

Revenue$124,626
Expenses$121,966
Net Income$2,660
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$127,623
Liabilities
-
Net assets
$127,623
Revenue
$124,626
Expenses
$121,966
Net income
$2,660
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.28$1.28$1.25$1.22$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.33$0.64$0.46$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.0
Gross Receipts
$124,626
Mission and Program Overview

Mission

BASEBALL TOURNEMENT

Program Services

DescriptionGrantsExpenses
BASEBALL LEAGUE AND TOURNEMENTS-$121,966
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANDY LUETHPresidentPT$0--
TYLER MCCOYVice PresidentPT$0--
JOE HANISCHTreasurerPT$0--
HEATH THOMSENSecretaryPT$0--
TOM SCHARTZAt Large MemberPT$0--
MATT CAINAt Large MemberPT$0--
LANCE KOENIGAt Large MemberPT$0--
Filing and Contact Details

Filer

Filer Name
West Central Baseball Association
EIN
46-4596999
Address
PO BOX 152, HARTFORD, SD 57033

Signing Officer

Name
Joe Hanisch
Title
Treasurer
Phone
6059290310
Signed
2025-08-11
Discuss with paid preparer
Yes

Preparer

Firm
Ness Tax & Bookkeeping Service
Address
1616 E 10th ST, SIOUX FALLS, SD 57103
Preparer
Mona Ness CPA
Phone
6053324829
Supplemental Narrative

Additional Explanations

Other Expense

“Equipment $28056 umpire $18923 assessment $4404 other $11506 advertising $1071 tournement registration $4388 insurance $1422 concessions $24697 coaching $9770 league fee $2757 tournement hosting exp $3254”

Raw XML Appendix130 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/ApplicationPendingInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0JOE HANISCH
IRS990EZ/BooksInCareOfDetail/PhoneNum06059290310
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 152
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HARTFORD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd057033
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0124963
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0127623
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt013000
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02660
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01719
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0124963
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0127623
IRS990EZ/GrossReceiptsAmt0124626
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt05900
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0124963
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0127623
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0124963
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0127623
IRS990EZ/OccupancyRentUtltsAndMaintAmt010000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt55
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ANDY LUETH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TYLER MCCOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOE HANISCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HEATH THOMSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TOM SCHARTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MATT CAIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LANCE KOENIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4AT LARGE MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5AT LARGE MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6AT LARGE MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0110247
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BASEBALL TOURNEMENT
IRS990EZ/ProgramServiceRevenueAmt0105726
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BASEBALL LEAGUE AND TOURNEMENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0121966
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0121966
IRS990EZ/TotalProgramServiceExpensesAmt0121966
IRS990EZ/TotalRevenueAmt0124626
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt013000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0111626
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0111626
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0124626
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124626
IRS990ScheduleA/Total509Grp/TotalAmt0124626
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0124626
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0124626
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EQUIPMENT $28056 UMPIRE $18923 ASSESSMENT $4404 OTHER $11506 ADVERTISING $1071 TOURNEMENT REGISTRATION $4388 INSURANCE $1422 CONCESSIONS $24697 COACHING $9770 LEAGUE FEE $2757 TOURNEMENT HOSTING EXP $3254
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0OTHER EXPENSE
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE HANISCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06059290310
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST CENTRAL BASEBALL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0464596999
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 152
ReturnHeader/Filer/USAddress/CityNm0HARTFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057033
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202119461
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NESS TAX & BOOKKEEPING SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01616 E 10th ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SIOUX FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd057103
ReturnHeader/PreparerPersonGrp/PhoneNum06053324829
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONA NESS CPA
ReturnHeader/ReturnTs02025-11-13T09:14:14-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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