Civic Intelligence

Spencerville Youth Athletic Association

EIN 52-1553149 • 501(c)3 • Spencerville, OH

Profile

The purpose of the association shall be to develop non-school supported youth athletics with the spencerville school district, providing youth sports in football, baseball, softball, soccer, basketball, volleyball, and track without turning any youth away due to financial reasons, we encourage and promote good sportsmanship with players, coaches, and spectators

PO Box 73Spencerville, OH 45887

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

81st percentile

29%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

42nd percentile

-7.9%

Faster revenue growth than 42% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$62,470

Up $20 (+0.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$62,470

Up $20 (+0.0%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin73rd percentile

Revenue

Up

$80,267

Up $2,516 (+3.2%) from 2023

Expenses

Up

$80,247

Up $16,612 (+26%) from 2023

Net Income

Down

$20

Down $14,096 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$80K$60K$40K$20K$0Assets 2010: $38,264Net Assets 2010: $38,2642010Assets 2011: $39,568Net Assets 2011: $39,5682011Assets 2012: $42,753Liabilities 2012: $0Net Assets 2012: $42,7532012Assets 2013: $40,782Liabilities 2013: $0Net Assets 2013: $40,7822013Assets 2021: $31,823Liabilities 2021: $0Net Assets 2021: $31,8232021Assets 2022: $48,334Liabilities 2022: $0Net Assets 2022: $48,3342022Assets 2023: $62,450Liabilities 2023: $0Net Assets 2023: $62,4502023Assets 2024: $62,470Liabilities 2024: $0Net Assets 2024: $62,4702024

Highlighted filing

2024

Assets$62,470
Liabilities$0
Net Assets$62,470
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$100K$50K$0-$50KRevenue 2010: $53,524Expenses 2010: $38,155Net Income 2010: $15,3692010Revenue 2011: $53,437Expenses 2011: $52,133Net Income 2011: $1,3042011Revenue 2012: $50,706Expenses 2012: $47,521Net Income 2012: $3,1852012Revenue 2013: $46,628Expenses 2013: $48,599Net Income 2013: -$1,9712013Revenue 2021: $69,250Expenses 2021: $67,736Net Income 2021: $1,5142021Revenue 2022: $84,441Expenses 2022: $67,930Net Income 2022: $16,5112022Revenue 2023: $77,751Expenses 2023: $63,635Net Income 2023: $14,1162023Revenue 2024: $80,267Expenses 2024: $80,247Net Income 2024: $202024

Highlighted filing

2024

Revenue$80,267
Expenses$80,247
Net Income$20
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$62,470
Liabilities
$0
Net assets
$62,470
Revenue
$80,267
Expenses
$80,247
Net income
$20
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$62.5$0.00$62.5$80.3$80.2$0.02
2023Detailed filing. Detailed filing data is available for this year.$62.5$0.00$62.5$77.8$63.6$14.1
2022Detailed filing. Detailed filing data is available for this year.$48.3$0.00$48.3$84.4$67.9$16.5
2021Detailed filing. Detailed filing data is available for this year.$31.8$0.00$31.8$69.3$67.7$1.51
2013Detailed filing. Detailed filing data is available for this year.$40.8$0.00$40.8$46.6$48.6$1.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.8$0.00$42.8$50.7$47.5$3.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.6$39.6$53.4$52.1$1.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.3$38.3$53.5$38.2$15.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 26, 2025
Return Version
2024v5.0
Gross Receipts
$80,267
Mission and Program Overview

Mission

To improve non-scholastic youth sports

The purpose of the association shall be to develop non-school supported youth athletics with the spencerville school district, providing youth sports in football, baseball, softball, soccer, basketball, volleyball, and track without turning any youth away due to financial reasons, we encourage and promote good sportsmanship with players, coaches, and spectators

Program Services

DescriptionGrantsExpenses
In 2024 our youth program continued to grow and excel. we were once again able to replenish very old outdated equipment in various sports thru donations. our basketball program had multiple teams advance to championship rounds in tournament. our indoor soccer program and soccer program increased in numbers. we added a youth cheer program. we had a community kickoff night highlighting all of our baseball/softball players which was well received by the parents and community.$0$80,247
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher BoopVice President-$0--
Nate PohlmanPresident-$0--
Emily McPheronGeneral Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Spencerville Youth Athletic Association
EIN
52-1553149
Phone
6144040629
Address
PO Box 73, Spencerville, OH 45887

Signing Officer

Name
Emily McPheron
Title
treasurer
Phone
6144040629
Signed
2025-03-26
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Uniforms for players;29433|Equipment for sports;16896|League Fees for sports;9494|Referees;3775|Misc Sport Expenses;3421|Misc Operating expenses;12985^Total;76004^”

Raw XML Appendix151 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/BooksInCareOfDetail/PhoneNum06144040629
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Spencerville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045887
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt062450
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Emily McPheron
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2General Treasurer
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0The purpose of the association shall be to develop non-school supported youth athletics with the spencerville school district, providing youth sports in football, baseball, softball, soccer, basketball, volleyball, and track without turning any youth away due to financial reasons, we encourage and promote good sportsmanship with players, coaches, and spectators
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt043718
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0In 2024 our youth program continued to grow and excel. we were once again able to replenish very old outdated equipment in various sports thru donations. our basketball program had multiple teams advance to championship rounds in tournament. our indoor soccer program and soccer program increased in numbers. we added a youth cheer program. we had a community kickoff night highlighting all of our baseball/softball players which was well received by the parents and community.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt034523
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Uniforms for players;29433|Equipment for sports;16896|League Fees for sports;9494|Referees;3775|Misc Sport Expenses;3421|Misc Operating expenses;12985^Total;76004^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Emily McPheron
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06144040629
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPENCERVILLE YOUTH ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SPEN
ReturnHeader/Filer/EIN0521553149
ReturnHeader/Filer/PhoneNum06144040629
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 73
ReturnHeader/Filer/USAddress/CityNm0Spencerville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045887
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-03-26T15:08:41-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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