Civic Intelligence

Westminster Youth Baseball

EIN 47-1896881 • 501(c)3 • Westminster, MD

Profile

Westminster baseball association aspires to be an outstanding educational- athletic organization that endeavors to provide a high-quality experience to every participant. Using the sport of baseball as an instrument, our goal is to help all the young players develop positive character traits and values that will aid success in the rest of their lives. Working with parents to provide a proper environment for learning the game of baseball, the wba program also strives to assist in developing the qualities of citizenship, discipline, teamwork and physical well-being by advocating the virtues of character, courage, sportsmanship, and loyalty. We are committed to creating a culture in which every coach, parent, fan, umpire and player work together to achieve our collective baseball and community mission.

PO Box 2008Westminster, MD 21158

www.westminsterbaseballassociation.com

Siviq Scores

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

Liabilities / Assets

86th percentile

0.34x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

92nd percentile

109%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

37%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$30,505

Up $15,942 (+109%) from 2023

Liabilities

Down

$10,226

Down $11,638 (-53%) from 2023

Net Assets

$20,279

No earlier filing loaded for comparison.

Revenue

Up

$111,662

Up $30,327 (+37%) from 2023

Expenses

Down

$84,082

Down $14,518 (-15%) from 2023

Net Income

Up

$27,580

Up $44,845 (+260%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2015: $37,269Liabilities 2015: $10,530Net Assets 2015: $26,7392015Assets 2016: $44,153Liabilities 2016: $7,550Net Assets 2016: $36,6032016Assets 2017: $51,595Liabilities 2017: $11,1622017Assets 2018: $54,928Liabilities 2018: $14,025Net Assets 2018: $40,9032018Assets 2019: $52,972Liabilities 2019: $19,957Net Assets 2019: $33,0152019Assets 2020: $41,615Liabilities 2020: $3,481Net Assets 2020: $38,1342020Assets 2021: $18,616Liabilities 2021: $396Net Assets 2021: $18,2202021Assets 2022: $29,394Liabilities 2022: $19,4302022Assets 2023: $14,563Liabilities 2023: $21,8642023Assets 2024: $30,505Liabilities 2024: $10,226Net Assets 2024: $20,2792024

Highlighted filing

2024

Assets$30,505
Liabilities$10,226
Net Assets$20,279

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2015: $74,054Expenses 2015: $79,275Net Income 2015: -$5,2212015Revenue 2016: $101,646Expenses 2016: $91,782Net Income 2016: $9,8642016Revenue 2017: $106,723Expenses 2017: $102,893Net Income 2017: $3,8302017Revenue 2018: $99,792Expenses 2018: $99,321Net Income 2018: $4712018Revenue 2019: $95,735Expenses 2019: $103,623Net Income 2019: -$7,8882019Revenue 2020: $62,965Expenses 2020: $57,846Net Income 2020: $5,1192020Revenue 2021: $49,451Expenses 2021: $69,365Net Income 2021: -$19,9142021Revenue 2022: $83,035Expenses 2022: $91,291Net Income 2022: -$8,2562022Revenue 2023: $81,335Expenses 2023: $98,600Net Income 2023: -$17,2652023Revenue 2024: $111,662Expenses 2024: $84,082Net Income 2024: $27,5802024

Highlighted filing

2024

Revenue$111,662
Expenses$84,082
Net Income$27,580

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 23, 2025
Return Version
2024v5.0
Gross Receipts
$122,018
Mission and Program Overview

Mission

Westminster baseball association aspires to be an outstanding educational athletic organization that endeavors to provide a high-quality experience to every participant. Using the sport of baseball as an instrument, our goal is to help all young players develop positive character traits and values that will aid success in the rest of their lives. Working with parents to provide a proper environment for learning the game of baseball, the wba program also strives to assist in developing the qualities of citizenship, discipline, teamwork and physical well-being by advocating the virtues of character, courage, sportsmanship and loyalty.

Westminster baseball association aspires to be an outstanding educational- athletic organization that endeavors to provide a high-quality experience to every participant. Using the sport of baseball as an instrument, our goal is to help all the young players develop positive character traits and values that will aid success in the rest of their lives. Working with parents to provide a proper environment for learning the game of baseball, the wba program also strives to assist in developing the qualities of citizenship, discipline, teamwork and physical well-being by advocating the virtues of character, courage, sportsmanship, and loyalty. We are committed to creating a culture in which every coach, parent, fan, umpire and player work together to achieve our collective baseball and community mission.

Program Services

DescriptionGrantsExpenses
THE PURPOSE OF THE WESTMINSTER BASEBALL ASSOCIATION (WBA) IS TO OPERATE A SOUND BASEBALL PROGRAM FOR BOYS AND GIRLS IN CARROLL COUNTY. WESTMINSTER BASEBALL ASSOCIATION IS AN "ALL VOLUNTEER" ORGANIZATION WHICH IS ESSENTIAL IN ORDER TO MAINTAIN A QUALITY PROGRAM WHILE KEEPING PARTICIPATION FEES AFFORDABLE. OUR PAST AND PRESENT VOLUNTEERS HAVE PUT IN COUNTLESS HOURS AND HARD WORK TO MAKE YOUR SON'S/DAUGHTER'S PLAYING EXPERIENCE ENJOYABLE. WE ARE ALSO PROUD MEMBERS OF AND ARE SPONSORED BY THE CARROLL COUNTY RECREATION AND PARKS. THERE WERE APPROXIMATELY 484 KIDS IN THE PROGRAM THIS YEAR, 424 PLAY FOR THE REC PROGRAM AND 60 PLAY FOR THE VIPERS TRAVEL PROGRAM. THERE WERE 6 REC BASEBALL DIVISIONS: T-BALL (AGES 5 & 6), INSTRUCTIONAL (AGES 7 & 8), MINORS (AGES 9 & 10), MAJORS (AGES 11 & 12), 14U JUNIOR LEAGUE (BABE RUTH) (AGES 13 - 14), 16U LEAGUE (BABE RUTH)(AGES 15 - 16) AND 7 VIPERS TRAVEL TEAMS: 18U, 17U, 16U, 15U, 13U, 11U AND 9U.-$81,069
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID DOWNSPresident-$0--
KELLIE ROSSMANTreasurerPT$0--
JESSICA TESTERMANSecretaryPT$0--
ANDY YINGLINGEquipment CoPT$0--
DOUG GOODSONFundraisingPT$0--
ERIN BRILHARTTravel CoordPT$0--
Filing and Contact Details

Filer

Filer Name
Westminster Youth Baseball
EIN
47-1896881
Phone
4438344771
Address
PO BOX 2008, WESTMINSTER, MD 21158

Signing Officer

Name
David Downs
Title
President
Phone
4438344771
Signed
2025-07-23

Preparer

Firm
Sturgill & Associates Llp
Address
20 LIBERTY ST - PO BOX 546, WESTMINSTER, MD 21158-0546
Preparer
Michael Price
Phone
4108484460
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses office expense 764 equipment 9,408 maintenance 12,901 player development 2,530 tournaments 14,997 awards & trophies 1,813 uniforms 16,694 dues & subscriptions 1,638 licenses & fees 963 umpires 17,156 total 78,864

Form 990-ez, Part II, Line 26

Deferred revenue 7,900 1,125 due to teen association 13,964 9,101

Form 990-ez, Part III

Westminster baseball association aspires to be an outstanding educational- athletic organization that endeavors to provide a high-quality experience to every participant. Using the sport of baseball as an instrument, our goal is to help all the young players develop positive character traits and values that will aid success in the rest of their lives. Working with parents to provide a proper environment for learning the game of baseball, the wba program also strives to assist in developing the qualities of citizenship, discipline, teamwork and physical well-being by advocating the virtues of character, courage, sportsmanship, and loyalty. We are committed to creating a culture in which every coach, parent, fan, umpire and player work together to achieve our collective baseball and community mission.

Form 990-ez, Part III, Line 28

The purpose of the westminster baseball association (wba) is to operate a sound baseball program for boys and girls in carroll county. Westminster baseball association is an "all volunteer" organization which is essential in order to maintain a quality program while keeping participation fees affordable. Our past and present volunteers have put in countless hours and hard work to make your son's/daughter's playing experience enjoyable. We are also proud members of and are sponsored by the carroll county recreation and parks. There were approximately 484 kids in the program this year, 424 play for the rec program and 60 play for the vipers travel program. There were 6 rec baseball divisions: t-ball (ages 5 & 6), instructional (ages 7 & 8), minors (ages 9 & 10), majors (ages 11 & 12), 14u junior league (babe ruth) (ages 13 - 14), 16u league (babe ruth)(ages 15 - 16) and 7 vipers travel teams: 18u, 17u, 16u, 15u, 13u, 11u and 9u.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSE 764 EQUIPMENT 9,408 MAINTENANCE 12,901 PLAYER DEVELOPMENT 2,530 TOURNAMENTS 14,997 AWARDS & TROPHIES 1,813 UNIFORMS 16,694 DUES & SUBSCRIPTIONS 1,638 LICENSES & FEES 963 UMPIRES 17,156 TOTAL 78,864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEFERRED REVENUE 7,900 1,125 DUE TO TEEN ASSOCIATION 13,964 9,101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WESTMINSTER BASEBALL ASSOCIATION ASPIRES TO BE AN OUTSTANDING EDUCATIONAL- ATHLETIC ORGANIZATION THAT ENDEAVORS TO PROVIDE A HIGH-QUALITY EXPERIENCE TO EVERY PARTICIPANT. USING THE SPORT OF BASEBALL AS AN INSTRUMENT, OUR GOAL IS TO HELP ALL THE YOUNG PLAYERS DEVELOP POSITIVE CHARACTER TRAITS AND VALUES THAT WILL AID SUCCESS IN THE REST OF THEIR LIVES. WORKING WITH PARENTS TO PROVIDE A PROPER ENVIRONMENT FOR LEARNING THE GAME OF BASEBALL, THE WBA PROGRAM ALSO STRIVES TO ASSIST IN DEVELOPING THE QUALITIES OF CITIZENSHIP, DISCIPLINE, TEAMWORK AND PHYSICAL WELL-BEING BY ADVOCATING THE VIRTUES OF CHARACTER, COURAGE, SPORTSMANSHIP, AND LOYALTY. WE ARE COMMITTED TO CREATING A CULTURE IN WHICH EVERY COACH, PARENT, FAN, UMPIRE AND PLAYER WORK TOGETHER TO ACHIEVE OUR COLLECTIVE BASEBALL AND COMMUNITY MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PURPOSE OF THE WESTMINSTER BASEBALL ASSOCIATION (WBA) IS TO OPERATE A SOUND BASEBALL PROGRAM FOR BOYS AND GIRLS IN CARROLL COUNTY. WESTMINSTER BASEBALL ASSOCIATION IS AN "ALL VOLUNTEER" ORGANIZATION WHICH IS ESSENTIAL IN ORDER TO MAINTAIN A QUALITY PROGRAM WHILE KEEPING PARTICIPATION FEES AFFORDABLE. OUR PAST AND PRESENT VOLUNTEERS HAVE PUT IN COUNTLESS HOURS AND HARD WORK TO MAKE YOUR SON'S/DAUGHTER'S PLAYING EXPERIENCE ENJOYABLE. WE ARE ALSO PROUD MEMBERS OF AND ARE SPONSORED BY THE CARROLL COUNTY RECREATION AND PARKS. THERE WERE APPROXIMATELY 484 KIDS IN THE PROGRAM THIS YEAR, 424 PLAY FOR THE REC PROGRAM AND 60 PLAY FOR THE VIPERS TRAVEL PROGRAM. THERE WERE 6 REC BASEBALL DIVISIONS: T-BALL (AGES 5 & 6), INSTRUCTIONAL (AGES 7 & 8), MINORS (AGES 9 & 10), MAJORS (AGES 11 & 12), 14U JUNIOR LEAGUE (BABE RUTH) (AGES 13 - 14), 16U LEAGUE (BABE RUTH)(AGES 15 - 16) AND 7 VIPERS TRAVEL TEAMS: 18U, 17U, 16U, 15U, 13U, 11U AND 9U.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
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