Civic Intelligence

Smithsburg Little Sluggers League Inc

EIN 52-1975061 • 501(c)3 • Smithsburg, MD

Profile

To provide organized youth recreational baseball and softball to smithsburg and surrounding areas

PO Box 291Smithsburg, MD 21783

www.smithsburglittlesluggers.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

88th percentile

62%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$32,944

Up $12,649 (+62%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$32,944

Up $12,649 (+62%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin76th percentile

Revenue

Up

$55,642

Up $11,863 (+27%) from 2024

Expenses

Up

$42,993

Up $16,389 (+62%) from 2024

Net Income

Down

$12,649

Down $4,526 (-26%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$80K$60K$40K$20K$0Assets 2010: $19,800Liabilities 2010: $02010Assets 2011: $16,656Liabilities 2011: $02011Assets 2012: $14,067Liabilities 2012: $02012Assets 2013: $1,579Liabilities 2013: $02013Assets 2014: $1,960Liabilities 2014: $02014Assets 2015: $14,713Liabilities 2015: $0Net Assets 2015: $14,7132015Assets 2016: $66,737Liabilities 2016: $0Net Assets 2016: $66,7372016Assets 2017: $51,955Liabilities 2017: $0Net Assets 2017: $51,9552017Assets 2018: $58,126Liabilities 2018: $0Net Assets 2018: $58,1262018Assets 2019: $58,538Liabilities 2019: $0Net Assets 2019: $58,5382019Assets 2022: $7,230Liabilities 2022: $0Net Assets 2022: $7,2302022Assets 2023: $3,120Liabilities 2023: $0Net Assets 2023: $3,1202023Assets 2024: $20,295Liabilities 2024: $0Net Assets 2024: $20,2952024Assets 2025: $32,944Liabilities 2025: $0Net Assets 2025: $32,9442025

Highlighted filing

2025

Assets$32,944
Liabilities$0
Net Assets$32,944
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $40,027Expenses 2010: $60,585Net Income 2010: -$20,5582010Revenue 2011: $53,354Expenses 2011: $56,498Net Income 2011: -$3,1442011Revenue 2012: $29,655Expenses 2012: $32,244Net Income 2012: -$2,5892012Revenue 2013: $28,885Expenses 2013: $41,373Net Income 2013: -$12,4882013Revenue 2014: $41,715Expenses 2014: $41,334Net Income 2014: $3812014Revenue 2015: $47,940Expenses 2015: $43,318Net Income 2015: $4,6222015Revenue 2016: $108,572Expenses 2016: $56,548Net Income 2016: $52,0242016Revenue 2017: $36,319Expenses 2017: $51,101Net Income 2017: -$14,7822017Revenue 2018: $104,306Expenses 2018: $46,180Net Income 2018: $58,1262018Revenue 2019: $69,400Expenses 2019: $64,674Net Income 2019: $4,7262019Revenue 2022: $66,167Expenses 2022: $67,020Net Income 2022: -$8532022Revenue 2023: $49,462Expenses 2023: $53,572Net Income 2023: -$4,1102023Revenue 2024: $43,779Expenses 2024: $26,604Net Income 2024: $17,1752024Revenue 2025: $55,642Expenses 2025: $42,993Net Income 2025: $12,6492025

Highlighted filing

2025

Revenue$55,642
Expenses$42,993
Net Income$12,649
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$32,944
Liabilities
$0
Net assets
$32,944
Revenue
$55,642
Expenses
$42,993
Net income
$12,649
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.56$0.43$0.13
2024Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.44$0.27$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.49$0.54$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.66$0.67$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.69$0.65$0.05
2018Summary only. Only limited summary data is available for this year.$0.58$0.00$0.58$1.04$0.46$0.58
2017Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.36$0.51$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$1.09$0.57$0.52
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.48$0.43$0.05
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.42$0.41$0.00
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.29$0.41$0.12
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.30$0.32$0.03
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.53$0.56$0.03
2010Summary only. Only limited summary data is available for this year.$0.20$0.00$0.40$0.61$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$70,434
Mission and Program Overview

Mission

To provide organized little league baseball to the youth in smithsburg and surrounding areas

To provide organized youth recreational baseball and softball to smithsburg and surrounding areas

Program Services

DescriptionGrantsExpenses
RECREATIONAL YOUTH BASEBALL AND SOFTBALL$0$40,966
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KERY SWOPEPresident-$0--
ROBERT SMALLVice President-$0--
STEPHANIE LIDATreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concessions$19,457$19,457-$19,457
Joe Corbies$3,140$3,140-$3,140
Total Events$24,016$24,016$12,708$11,308
Filing and Contact Details

Filer

Filer Name
Smithsburg Little Sluggers League Inc
EIN
52-1975061
Phone
2407341729
Address
PO BOX 291, SMITHSBURG, MD 21783

Signing Officer

Name
Stephanie Lida
Title
Treasurer
Phone
2407341729
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Albright Crumbacker Moul & Itell LLC
Address
1110 PROFESSIONAL BLVD SUITE 300, HAGERSTOWN, MD 21740
Preparer
Kery J Swope CPA Cva
Phone
3017395300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: insurance. Amount: 2,961. Description: equipment. Amount: 5,196. Description: grounds maintenance. Amount: 2,076. Description: umpires. Amount: 1,420. Description: uniforms. Amount: 14,321. Description: supplies. Amount: 487. Description: awards and advertising. Amount: 4,162. Total to form 990-ez, line 16: 30,623.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: due from chewsville community center. Beg. Of year amount: 5,499. End of year amount: 18,536.”

Raw XML Appendix193 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/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
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IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE ORGANIZED YOUTH RECREATIONAL BASEBALL AND SOFTBALL TO SMITHSBURG AND SURROUNDING AREAS
IRS990EZ/ProgramServiceRevenueAmt014350
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990EZ/WebsiteAddressTxt0HTTPS://WWW.SMITHSBURGLITTLESLUGGERS.COM/
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IRS990ScheduleG/LicensedInd00
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IRS990ScheduleG/MemberOfOtherEntityInd00
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0STEPHANIE LIDA
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 291
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SMITHSBURG
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INSURANCE. AMOUNT: 2,961. DESCRIPTION: EQUIPMENT. AMOUNT: 5,196. DESCRIPTION: GROUNDS MAINTENANCE. AMOUNT: 2,076. DESCRIPTION: UMPIRES. AMOUNT: 1,420. DESCRIPTION: UNIFORMS. AMOUNT: 14,321. DESCRIPTION: SUPPLIES. AMOUNT: 487. DESCRIPTION: AWARDS AND ADVERTISING. AMOUNT: 4,162. TOTAL TO FORM 990-EZ, LINE 16: 30,623.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DUE FROM CHEWSVILLE COMMUNITY CENTER. BEG. OF YEAR AMOUNT: 5,499. END OF YEAR AMOUNT: 18,536.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE LIDA
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ReturnHeader/BusinessOfficerGrp/PhoneNum02407341729
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITHSBURG LITTLE SLUGGERS LEAGUE INC
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ReturnHeader/Filer/EIN0521975061
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01110 PROFESSIONAL BLVD SUITE 300
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KERY J SWOPE CPA CVA
ReturnHeader/ReturnTs02025-11-05T07:32:27-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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