Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 51-0188588 • 501(c)3 • Milford, DE
Profile
Delaware Umpires Association is and association of independent contractor umpires formed to officiate high school baseball and softball for schools in southern Delaware. The umpires officiate the games, the schools pay DUA for the games officiated, and DUA pays the umpires individually for the games each umpire officiated. Our purpose is not to make a profit, only to act as a go-between for the schools and the umpires.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$3,609
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$3,609
No earlier filing loaded for comparison.
Revenue
$87,364
No earlier filing loaded for comparison.
Expenses
$87,455
No earlier filing loaded for comparison.
Net Income
-$91
No earlier filing loaded for comparison.
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Delaware Umpires Association is and association of independent contractor umpires formed to officiate high school baseball and softball for schools in southern Delaware. The umpires officiate the games, the schools pay DUA for the games officiated, and DUA pays the umpires individually for the games each umpire officiated. Our purpose is not to make a profit, only to act as a go-between for the schools and the umpires.
| Description | Grants | Expenses |
|---|---|---|
| Delaware Umpires Association is an association of independent contractor umpires who provide a service to Delaware schools. Our umpires officiate baseball and softball games for the athletic programs provided by the schools. | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Richard Sherwood | Treasurer | - | $0 | - | - |
| Jonathan Beck | President | - | $0 | - | - |
| Greg Collins | Vice President | - | $0 | - | - |
| Wayne Voshell | Secretary | - | $0 | - | - |
“Delaware Umpires Association is an association of independent contractor umpires formed for the sole purpose of umpiring baseball and softball games for the schools in southern Delaware. The schools pay DUA to officiate their games and DUA then pays the officials for the games they officiate. The revenue shown here is from Delaware schools as payment for games our umpires officiated.”
“Expenses in Line 16: Website hosting $324.74 License fees $347.90 Office supplies $536.08 Total expenses Line 16 $1208.72”
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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Richard Sherwood |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3022497298 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13 East Clarke Avenue |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Milford |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DE |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19963 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 3609 |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 3609 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
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| IRS990EZ/GrossReceiptsAmt | 0 | 87364 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
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| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Richard Sherwood |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jonathan Beck |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Greg Collins |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Wayne Voshell |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1209 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 87364 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Delaware Umpires Association is and association of independent contractor umpires formed to officiate high school baseball and softball for schools in southern Delaware. The umpires officiate the games, the schools pay DUA for the games officiated, and DUA pays the umpires individually for the games each umpire officiated. Our purpose is not to make a profit, only to act as a go-between for the schools and the umpires. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 69 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Delaware Umpires Association is an association of independent contractor umpires who provide a service to Delaware schools. Our umpires officiate baseball and softball games for the athletic programs provided by the schools. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 87455 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 87364 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.delawareumps.org |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Delaware Umpires Association receives income from Delaware schools as payment for the games our umpires officiated for those school teams. Those funds are then paid to the individual umpires who officiated those games. DUA generates Form 1099-NEC for those umpires and the umpires are taxed on that income individually. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | The amount shown for 2022 is the total revenue DUA received from Delaware schools as payment for games officiated by our umpires |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part I, Line 10 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Schedule A, Part II, Line 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 87354 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 87354 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 87354 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt | 0 | 0 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 87354 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
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| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Delaware Umpires Association is an association of independent contractor umpires formed for the sole purpose of umpiring baseball and softball games for the schools in southern Delaware. The schools pay DUA to officiate their games and DUA then pays the officials for the games they officiate. The revenue shown here is from Delaware schools as payment for games our umpires officiated. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Expenses in Line 16: Website hosting $324.74 License fees $347.90 Office supplies $536.08 Total expenses Line 16 $1208.72 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 11 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Richard Sherwood |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3022497298 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Delaware Umpires Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DELA |
| ReturnHeader/Filer/EIN | 0 | 510188588 |
| ReturnHeader/Filer/PhoneNum | 0 | 3022497298 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 13 East Clarke Avenue |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Milford |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19963 |
| ReturnHeader/Form8822BAttachedInd | 0 | X |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/ReturnTs | 0 | 2023-05-13T13:58:22-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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