Civic Intelligence

Spartan Baseball Organization

990EZ • Fiscal year 2023 • EIN 47-4661564

Aug 01, 2022 to Jul 31, 2023 • Filed on Nov 15, 2023

Organization ProfileN/A
PO Box 1458Corvallis, OR 97339-1458

(541) 760-2277

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

19th percentile

-20%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

16th percentile

-33%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

58%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$18,485

Down $8,963 (-33%) from 2022

Net Assets

Down

$18,485

Down $8,963 (-33%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin19th percentile

Revenue

Up

$44,889

Up $16,546 (+58%) from 2022

Expenses

Up

$53,852

Up $29,856 (+124%) from 2022

Net Income

Down

-$8,963

Down $13,310 (-306%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$40K$30K$20K$10K$0Assets 2016: $7,948Liabilities 2016: $02016Assets 2017: $9,441Liabilities 2017: $02017Assets 2018: $9,441Liabilities 2018: $02018Assets 2019: $11,613Net Assets 2019: $11,6132019Assets 2020: $24,336Net Assets 2020: $24,3362020Assets 2021: $23,100Net Assets 2021: $23,1002021Assets 2022: $27,448Net Assets 2022: $27,4482022Assets 2023: $18,485Net Assets 2023: $18,4852023Assets 2024: $22,278Net Assets 2024: $22,2782024Assets 2025: $34,595Net Assets 2025: $34,5952025

Highlighted filing

2023

Assets$18,485
Liabilities-
Net Assets$18,485
Open 2023 Filing

Operations Trend

Revenue Growth83rd percentile

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

$60K$40K$20K$0-$20KRevenue 2016: $22,238Expenses 2016: $20,786Net Income 2016: $1,4522016Revenue 2017: $24,561Expenses 2017: $23,069Net Income 2017: $1,4922017Revenue 2018: $37,048Expenses 2018: $37,048Net Income 2018: $02018Revenue 2019: $29,288Expenses 2019: $27,116Net Income 2019: $2,1722019Revenue 2020: $18,601Expenses 2020: $5,879Net Income 2020: $12,7222020Revenue 2021: $24,430Expenses 2021: $25,666Net Income 2021: -$1,2362021Revenue 2022: $28,343Expenses 2022: $23,996Net Income 2022: $4,3472022Revenue 2023: $44,889Expenses 2023: $53,852Net Income 2023: -$8,9632023Revenue 2024: $48,979Expenses 2024: $45,186Net Income 2024: $3,7932024Revenue 2025: $33,137Expenses 2025: $20,821Net Income 2025: $12,3162025

Highlighted filing

2023

Revenue$44,889
Expenses$53,852
Net Income-$8,963
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$44,889
Mission and Program Overview

Mission

Sponsoring city-wide baseball program for kids.

Program Services

DescriptionGrantsExpenses
SPONSORING CITY-WIDE BASEBALL PROGRAM FOR KIDS.-$53,852
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JASPER SHELLTreasurer-$0--
JOHN HICKSPresident-$0--
JOY MCMAHONSecretary-$0--
TRACY ELMSHAEUSERFundraising-$0--
Filing and Contact Details

Filer

Filer Name
Spartan Baseball Organization
EIN
47-4661564
Phone
5417602277
Address
PO BOX 1458, CORVALLIS, OR 97339-1458

Signing Officer

Name
Jasper Shell
Title
Treasurer
Phone
5417602277
Signed
2023-11-15

Preparer

Firm
Kara Brausen CPA LLC
Address
620 NW VAN BUREN AVE STE 10, CORVALLIS, OR 97330
Preparer
Kara Brausen CPA
Phone
5413602834
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 3,750 office 331 insurance 1,711 coaches 9,658 facilities & small equip 20,670 league fees 1,790 tournament fees 1,600 umpires 9,018 uniforms 3,028 non-investment depreciation 1,354 total 52,910”

Form 990-ez, Part II, Line 24

“Equipment 14,274 17,574 less accumulated depreciation 5,446 6,800 total 8,828 10,774”

Raw XML Appendix139 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JASPER SHELL
IRS990EZ/BooksInCareOfDetail/PhoneNum05417602277
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1458
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CORVALLIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0973391458
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt018620
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07711
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07876
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8963
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0942
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt027448
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018485
IRS990EZ/GrossReceiptsAmt044889
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt027448
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018485
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt027448
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018485
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JASPER SHELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN HICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOY MCMAHON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TRACY ELMSHAEUSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3FUNDRAISING
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08828
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010774
IRS990EZ/OtherExpensesTotalAmt052910
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SPONSORING CITY-WIDE BASEBALL PROGRAM FOR KIDS.
IRS990EZ/ProgramServiceRevenueAmt037013
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SPONSORING CITY-WIDE BASEBALL PROGRAM FOR KIDS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt053852
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt053852
IRS990EZ/TotalProgramServiceExpensesAmt053852
IRS990EZ/TotalRevenueAmt044889
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07876
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt012963
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08688
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt031970
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt037013
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt028343
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt024430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05638
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt019600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0115024
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0146994
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt044889
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt030786
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt024430
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt018601
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt028288
IRS990ScheduleA/Total509Grp/TotalAmt0146994
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt044889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt030786
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt024430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt018601
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt028288
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0146994
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 3,750 OFFICE 331 INSURANCE 1,711 COACHES 9,658 FACILITIES & SMALL EQUIP 20,670 LEAGUE FEES 1,790 TOURNAMENT FEES 1,600 UMPIRES 9,018 UNIFORMS 3,028 NON-INVESTMENT DEPRECIATION 1,354 TOTAL 52,910
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 14,274 17,574 LESS ACCUMULATED DEPRECIATION 5,446 6,800 TOTAL 8,828 10,774
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JASPER SHELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05417602277
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPARTAN BASEBALL ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0474661564
ReturnHeader/Filer/PhoneNum05417602277
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1458
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0973391458
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921297037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KARA BRAUSEN CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0620 NW VAN BUREN AVE STE 10
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORVALLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097330
ReturnHeader/PreparerPersonGrp/PhoneNum05413602834
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KARA BRAUSEN CPA
ReturnHeader/ReturnTs02023-11-16T18:46:43-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JASPER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHELL
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,485
Liabilities
-
Net assets
$18,485
Revenue
$44,889
Expenses
$53,852
Net income
-$8,963
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$34.6$34.6$33.1$20.8$12.3
2024Detailed filing. Detailed filing data is available for this year.$22.3$22.3$49.0$45.2$3.79
2023Detailed filing. Detailed filing data is available for this year.$18.5$18.5$44.9$53.9$8.96
2022Detailed filing. Detailed filing data is available for this year.$27.4$27.4$28.3$24.0$4.35
2021Detailed filing. Detailed filing data is available for this year.$23.1$23.1$24.4$25.7$1.24
2020Detailed filing. Detailed filing data is available for this year.$24.3$24.3$18.6$5.88$12.7
2019Detailed filing. Detailed filing data is available for this year.$11.6$11.6$29.3$27.1$2.17
2018Summary only. Only limited summary data is available for this year.$9.44$0.00$37.0$37.0$0.00
2017Summary only. Only limited summary data is available for this year.$9.44$0.00$24.6$23.1$1.49
2016Summary only. Only limited summary data is available for this year.$7.95$0.00$22.2$20.8$1.45