Civic Intelligence

Minnesota Baseball Association Inc

EIN 51-0178018 • 501(c)4 • Olivia, MN

990-N Coverage

Profile

Promote & regulate amatuer baseball

C/O Mike Nagel 34 Golf DriveOlivia, MN 56277

www.mnbaseball.org

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 2022

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2022

Net Margin

40th percentile

-2.6%

Higher net margin than 40% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-7.9%

Faster asset growth than 36% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

24th percentile

-24%

Faster revenue growth than 24% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$25,530

Down $38,552 (-60%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$25,530

Down $38,552 (-60%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin40th percentile

Revenue

Down

$201,599

Down $17,245 (-7.9%) from 2024

Expenses

Down

$238,229

Down $18,597 (-7.2%) from 2024

Net Income

Up

-$36,630

Up $1,352 (+3.6%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$100K$50K$0Assets 2010: $97,595Net Assets 2010: $97,5952010Assets 2011: $92,768Liabilities 2011: $02011Assets 2012: $98,885Liabilities 2012: $02012Assets 2020: $36,085Liabilities 2020: $02020Assets 2021: $77,570Liabilities 2021: $0Net Assets 2021: $77,5702021Assets 2022: $71,432Liabilities 2022: $0Net Assets 2022: $71,4322022Assets 2023: $69,315Liabilities 2023: $0Net Assets 2023: $69,3152023Assets 2024: $64,082Liabilities 2024: $0Net Assets 2024: $64,0822024Assets 2025: $25,530Liabilities 2025: $0Net Assets 2025: $25,5302025

Highlighted filing

2025

Assets$25,530
Liabilities$0
Net Assets$25,530
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $39,400Expenses 2010: $45,444Net Income 2010: -$6,0442010Revenue 2011: $35,908Expenses 2011: $40,735Net Income 2011: -$4,8272011Revenue 2012: $46,164Expenses 2012: $40,047Net Income 2012: $6,1172012Revenue 2020: $115,652Expenses 2020: $114,470Net Income 2020: $1,1822020Revenue 2021: $187,032Expenses 2021: $147,547Net Income 2021: $39,4852021Revenue 2022: $141,683Expenses 2022: $145,305Net Income 2022: -$3,6222022Revenue 2023: $196,760Expenses 2023: $213,877Net Income 2023: -$17,1172023Revenue 2024: $218,844Expenses 2024: $256,826Net Income 2024: -$37,9822024Revenue 2025: $201,599Expenses 2025: $238,229Net Income 2025: -$36,6302025

Highlighted filing

2025

Revenue$201,599
Expenses$238,229
Net Income-$36,630
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,530
Liabilities
$0
Net assets
$25,530
Revenue
$201,599
Expenses
$238,229
Net income
-$36,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$2.02$2.38$0.37
2024Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$2.19$2.57$0.38
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$1.97$2.14$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$1.42$1.45$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$1.87$1.48$0.39
2020Summary only. Only limited summary data is available for this year.$0.36$0.00$1.16$1.14$0.01
2012Summary only. Only limited summary data is available for this year.$0.99$0.00$0.46$0.40$0.06
2011Summary only. Only limited summary data is available for this year.$0.93$0.00$0.36$0.41$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.98$0.39$0.45$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Feb 26, 2026
Return Version
2024v5.0
Gross Receipts
$223,096
Mission and Program Overview

Mission

Promote & regulate amatuer baseball

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$64,082$25,530▼ $38,552
Total Assets$64,082$25,530▼ $38,552
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,082$25,530▼ $38,552
Total Net Assets Fund Balance$64,082$25,530▼ $38,552
Total Liabilities and Net Assets / Fund Balance$64,082$25,530▼ $38,552
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Mike NagelSec/treaPT$5,000$5,000
Mark ForsmanPresidentPT$2,000$2,000

Board Members and Trustees

NameTitle
Gary SchleperDirector
Jason KuerschnerDirector
John GeradsDirector
Ken VogtDirector
Mike StichaDirector
Tom LemkeDirector
Dennis BrennanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$192,483
Investment Income
$1,922
Other Revenue
$7,194
Change in Net Assets
$-36,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,762
Salaries, Compensation, and Employee Benefits$20,467
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$20,010--$20,010
Other Salaries and Wages$13,467--$13,467
All Other Expenses$12,362--$12,362
Other Expenses$12,000--$12,000
Current Officers, Directors, Trustees, and Key Employees$7,000--$7,000
Conferences and Meetings$6,680--$6,680
Advertising$6,593--$6,593
Fees for Services Accounting$1,170--$1,170
Insurance$658--$658
Total Functional Expenses$238,229$0$0$238,229
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,090
Fundraising Direct Expenses$6,497
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign 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

“Reviewed by board before filing”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Minnesota Baseball Association Inc
EIN
51-0178018
Phone
3208946149
Address
C/O MIKE NAGEL 34 GOLF DRIVE, OLIVIA, MN 56277

Signing Officer

Name
Mike Nagel
Title
Sec/trea
Phone
3208946149
Signed
2026-02-26

Organization Details

Principal Officer
Mark Forsman
Formed
1976
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Saunders Mertens Schmitz Pa
Address
PO BOX H, BIRD ISLAND, MN 55310
Preparer
Rachel Dahl
Phone
3203654620
Raw XML Appendix307 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.

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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX H
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRD ISLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055310
ReturnHeader/PreparerPersonGrp/PhoneNum03203654620
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHEL DAHL
ReturnHeader/ReturnTs02026-03-13T17:32:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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