Civic Intelligence

Montgomery County Baseball Association

EIN 52-6065060 • 501(c)3 • Brookeville, MD

Profile

Providing young persons in montgomery county, md the opportunity to learn skills of baseball and the enjoyment of participation and competition in organized leagues under competent leadership.

2202 Honeystone WayBrookeville, MD 20833

www.leaguelineup.com/WELCOME.ASP?URL=MCBA

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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

33rd percentile

-7.3%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

36th percentile

-15%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

0.9%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$90,569

Down $15,980 (-15%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$90,569

Down $15,980 (-15%) from 2023

Revenue

Up

$219,251

Up $1,951 (+0.9%) from 2023

Expenses

Down

$235,231

Down $5,128 (-2.1%) from 2023

Net Income

Up

-$15,980

Up $7,079 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $79,338Liabilities 2010: $0Net Assets 2010: $79,3382010Assets 2011: $85,189Liabilities 2011: $0Net Assets 2011: $85,1892011Assets 2012: $90,137Liabilities 2012: $0Net Assets 2012: $90,1372012Assets 2013: $91,504Liabilities 2013: $0Net Assets 2013: $91,5042013Assets 2014: $97,714Liabilities 2014: $0Net Assets 2014: $97,7142014Assets 2015: $98,464Liabilities 2015: $0Net Assets 2015: $98,4642015Assets 2016: $98,937Liabilities 2016: $0Net Assets 2016: $98,9372016Assets 2017: $102,089Liabilities 2017: $0Net Assets 2017: $102,0892017Assets 2018: $136,316Liabilities 2018: $0Net Assets 2018: $136,3162018Assets 2019: $97,414Liabilities 2019: $0Net Assets 2019: $97,4142019Assets 2020: $90,731Liabilities 2020: $0Net Assets 2020: $90,7312020Assets 2021: $113,644Liabilities 2021: $0Net Assets 2021: $113,6442021Assets 2022: $129,608Liabilities 2022: $0Net Assets 2022: $129,6082022Assets 2023: $106,549Liabilities 2023: $0Net Assets 2023: $106,5492023Assets 2024: $90,569Liabilities 2024: $0Net Assets 2024: $90,5692024

Highlighted filing

2024

Assets$90,569
Liabilities$0
Net Assets$90,569

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $361,8382010Revenue 2011: $342,751Expenses 2011: $336,900Net Income 2011: $5,8512011Expenses 2012: $354,1972012Revenue 2013: $333,736Expenses 2013: $332,369Net Income 2013: $1,3672013Revenue 2014: $374,580Expenses 2014: $368,370Net Income 2014: $6,2102014Revenue 2015: $371,717Expenses 2015: $370,967Net Income 2015: $7502015Revenue 2016: $380,772Expenses 2016: $380,299Net Income 2016: $4732016Revenue 2017: $354,078Expenses 2017: $350,926Net Income 2017: $3,1522017Revenue 2018: $316,240Expenses 2018: $301,613Net Income 2018: $14,6272018Revenue 2019: $217,727Expenses 2019: $256,629Net Income 2019: -$38,9022019Revenue 2020: $133,969Expenses 2020: $140,652Net Income 2020: -$6,6832020Revenue 2021: $256,850Expenses 2021: $234,190Net Income 2021: $22,6602021Revenue 2022: $265,013Expenses 2022: $249,049Net Income 2022: $15,9642022Revenue 2023: $217,300Expenses 2023: $240,359Net Income 2023: -$23,0592023Revenue 2024: $219,251Expenses 2024: $235,231Net Income 2024: -$15,9802024

Highlighted filing

2024

Revenue$219,251
Expenses$235,231
Net Income-$15,980

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$2.19$2.35$0.16
2023Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$2.17$2.40$0.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$2.65$2.49$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$2.57$2.34$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$1.34$1.41$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$2.18$2.57$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$3.16$3.02$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$3.54$3.51$0.03
2016Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$3.81$3.80$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$3.72$3.71$0.01
2014Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$3.75$3.68$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$3.34$3.32$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$3.54
2011Summary only. Only limited summary data is available for this year.$0.85$0.00$0.85$3.43$3.37$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$3.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$219,251
Mission and Program Overview

Mission

Providing young persons in montgomery county, md the opportunity to learn skills of baseball and the enjoyment of participation and competition in organized leagues under competent leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$90,263$74,283▼ $15,980
Cash and Non-Interest-Bearing Accounts$75,798$59,741▼ $16,057
Savings and Temporary Cash Investments$30,751$30,828▲ $77
Cap Stk Tr Prin Current Funds$16,286$16,286→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$106,549$90,569▼ $15,980
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$106,549$90,569▼ $15,980
Total Liabilities and Net Assets / Fund Balance$106,549$90,569▼ $15,980
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark HeckhausPresident
Chris FoglemanVice President
Al BidwickDirector of League Ops
Brad RoosLeague Director
Larry McafeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$219,174
Investment Income
$77
Other Revenue
$0
Change in Net Assets
$-15,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$235,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$40,000--$40,000
Other Expenses$20,091--$20,091
Office Expenses-$2,724-$2,724
Insurance-$1,249-$1,249
Fees for Services Accounting-$495-$495
Total Functional Expenses$230,763$4,468$0$235,231
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying 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, Part VI, Section B, Line 11B

Several of the organization's administrative volunteers, along with at least one of the directors, reviews the return with the tax preparer during preparation of return.

Form 990, Part VI, Section C, Line 19

The organization would make the governing documents available upon request. The organization does not have a conflict of interest policy and has no formal financial statements.

Filing and Contact Details

Filer

Filer Name
Montgomery County Baseball Association
EIN
52-6065060
Phone
3012602977
Address
2202 HONEYSTONE WAY, BROOKEVILLE, MD 20833

Signing Officer

Name
Al Bidwick
Title
President
Phone
3012602977
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Heckhaus
Formed
1966
Legal Domicile
Md
Voting Board Members
150
Independent Board Members
150
Employees
0
Volunteers
0

Preparer

Firm
Pmr Associates Ltd
Address
5709 GRANBY ROAD, ROCKVILLE, MD 20855
Preparer
Lynne Absher
Phone
3018400438
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Coordinator fees: program service expenses 40,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,000.

Raw XML Appendix304 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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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDING YOUNG PERSONS IN MONTGOMERY COUNTY, MD THE OPPORTUNITY TO LEARN SKILLS OF BASEBALL AND THE ENJOYMENT OF PARTICIPATION AND COMPETITION IN ORGANIZED LEAGUES UNDER COMPETENT LEADERSHIP.
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATIONAL BIDWICK
IRS990/BooksInCareOfDetail/PhoneNum03012602977
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03415 OLANDWOOD COURT 202
IRS990/BooksInCareOfDetail/USAddress/CityNm0OLNEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
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IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR OF LEAGUE OPS
IRS990/Form990PartVIISectionAGrp/TitleTxt1LEAGUE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990ProvidedToGvrnBodyInd00
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IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt0150
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/InvestmentInJointVentureInd00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0PROVIDING YOUNG PERSONS IN MONTGOMERY COUNTY, MD THE OPPORTUNITY TO LEARN SKILLS OF BASEBALL AND THE ENJOYMENT OF PARTICIPATION AND COMPETITION IN ORGANIZED LEAGUES UNDER COMPETENT LEADERSHIP.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEVERAL OF THE ORGANIZATION'S ADMINISTRATIVE VOLUNTEERS, ALONG WITH AT LEAST ONE OF THE DIRECTORS, REVIEWS THE RETURN WITH THE TAX PREPARER DURING PREPARATION OF RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION WOULD MAKE THE GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY AND HAS NO FORMAL FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COORDINATOR FEES: PROGRAM SERVICE EXPENSES 40,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0106549
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090569
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013541 WINTERSPOON LANE
IRS990/USAddress/CityNm0GERMANTOWN
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020874
IRS990/VotingMembersGoverningBodyCnt0150
IRS990/VotingMembersIndependentCnt0150
IRS990/WebsiteAddressTxt0WWW.LEAGUELINEUP.COM/WELCOME.ASP?URL=MCBA
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AL BIDWICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03012602977
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONTGOMERY COUNTY BASEBALL ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O AL BIDWICK
ReturnHeader/Filer/BusinessNameControlTxt0MONT
ReturnHeader/Filer/EIN0526065060
ReturnHeader/Filer/PhoneNum03012602977
ReturnHeader/Filer/USAddress/AddressLine1Txt02202 HONEYSTONE WAY
ReturnHeader/Filer/USAddress/CityNm0BROOKEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020833
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521518473
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PMR ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05709 GRANBY ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020855
ReturnHeader/PreparerPersonGrp/PhoneNum03018400438
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNNE ABSHER
ReturnHeader/ReturnTs02025-11-14T10:49:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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