Civic Intelligence

West Raleigh Baseball Association Inc.

990 • Fiscal year 2016 • EIN 56-2084143

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

830 Barringer DrRaleigh, NC 27606

(845) 853-4487

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.01x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • NTEE N63 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

80th percentile

0.01x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • NTEE N63 • <$500k nonprofits • Source year 2016

Net Margin

63rd percentile

4.5%

Higher net margin than 63% of similar nonprofits.

2016 filings • NTEE N63 • <$500k nonprofits • Source year 2016

Top Officer Pay

100th percentile

$61,240

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2016 filings • NTEE N63 • <$500k nonprofits • Source year 2016

Asset Growth

56th percentile

6.5%

Faster asset growth than 56% of similar nonprofits.

2016 filings • NTEE N63 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

2.6%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • NTEE N63 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$265,913

Up $16,340 (+6.5%) from 2015

Net Assets

Up

$263,339

Up $17,580 (+7.2%) from 2015

Liabilities

Down

$2,574

Down $1,240 (-33%) from 2015

Revenue

Up

$390,276

Up $9,866 (+2.6%) from 2015

Expenses

Down

$372,696

Down $11,160 (-2.9%) from 2015

Net Income

Up

$17,580

Up $21,026 (+610%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0-$200KAssets 2011: $206,242Liabilities 2011: $0Net Assets 2011: $206,2422011Assets 2013: $237,150Liabilities 2013: $0Net Assets 2013: $237,1502013Assets 2014: $251,936Liabilities 2014: $2,731Net Assets 2014: $249,2052014Assets 2015: $249,573Liabilities 2015: $3,814Net Assets 2015: $245,7592015Assets 2016: $265,913Liabilities 2016: $2,574Net Assets 2016: $263,3392016Assets 2017: $416,366Liabilities 2017: -$191Net Assets 2017: $416,5572017Assets 2018: $364,174Liabilities 2018: $27,745Net Assets 2018: $336,4292018Assets 2019: $386,140Liabilities 2019: $59,747Net Assets 2019: $326,3932019Assets 2020: $334,554Liabilities 2020: $50,575Net Assets 2020: $283,9792020Assets 2021: $387,830Liabilities 2021: $107,972Net Assets 2021: $279,8582021Assets 2022: $434,068Liabilities 2022: $153,235Net Assets 2022: $280,8332022Assets 2023: $402,138Liabilities 2023: $102,513Net Assets 2023: $299,6252023Assets 2024: $433,990Liabilities 2024: $68,479Net Assets 2024: $365,5112024

Highlighted filing

2016

Assets$265,913
Liabilities$2,574
Net Assets$263,339

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $320,693Expenses 2011: $327,297Net Income 2011: -$6,6042011Revenue 2013: $362,040Expenses 2013: $322,848Net Income 2013: $39,1922013Revenue 2014: $401,375Expenses 2014: $389,320Net Income 2014: $12,0552014Revenue 2015: $380,410Expenses 2015: $383,856Net Income 2015: -$3,4462015Revenue 2016: $390,276Expenses 2016: $372,696Net Income 2016: $17,5802016Revenue 2017: $498,178Expenses 2017: $344,960Net Income 2017: $153,2182017Revenue 2018: $345,171Expenses 2018: $394,519Net Income 2018: -$49,3482018Revenue 2019: $424,483Expenses 2019: $434,519Net Income 2019: -$10,0362019Revenue 2020: $339,351Expenses 2020: $354,447Net Income 2020: -$15,0962020Revenue 2021: $496,692Expenses 2021: $500,813Net Income 2021: -$4,1212021Revenue 2022: $784,509Expenses 2022: $783,534Net Income 2022: $9752022Revenue 2023: $850,401Expenses 2023: $831,609Net Income 2023: $18,7922023Revenue 2024: $809,595Expenses 2024: $743,709Net Income 2024: $65,8862024

Highlighted filing

2016

Revenue$390,276
Expenses$372,696
Net Income$17,580
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$437,563
Mission and Program Overview

Mission

The west raleigh baseball association sponsors two seasonal baseball programs each year for several hundred youth in the wake county, north carolina area.

West raleigh baseball association sponsors two seasonal baseball programs each year for several hundred youth in the wake county, north carolina area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$245,759$263,339▲ $17,580
Savings and Temporary Cash Investments$106,000$131,667▲ $25,667
Land, Buildings, and Equipment, Net$142,173$131,252▼ $10,921
Accounts Receivable$1,400$2,994▲ $1,594
Total Assets$249,573$265,913▲ $16,340
Liabilities
Other Liabilities$3,814$2,574▼ $1,240
Total Liabilities$3,814$2,574▼ $1,240
Net Assets / Fund Balance
Total Net Assets Fund Balance$245,759$263,339▲ $17,580
Total Liabilities and Net Assets / Fund Balance$249,573$265,913▲ $16,340

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$131,252$152,450$283,702
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronald MoralesExecutive DiFT$61,240$61,240

Board Members and Trustees

NameTitle
Art IngallsPresident
Danny PooleDirector
Jason BertoncinoDirector
Josh BloomDirector
Kathleen KenneyDirector
Tony AdkinsDirector
Rich Van TasselVP & Treasur
Revenue and Support

Revenue Composition

Contributions and Grants
$93,048
Program Service Revenue
$245,070
Investment Income
$0
Other Revenue
$52,158
All Other Contributions
$53,213
Change in Net Assets
$17,580
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$307,008
Salaries, Compensation, and Employee Benefits$65,688
Total Fundraising Expense$7,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,992$6,124$6,124$61,240
Fees for Services Other$46,310$10,385$416$57,111
Fees for Services Management$29,080--$29,080
All Other Expenses$28,942--$28,942
Other Expenses$25,961--$25,961
Occupancy$18,209$4,552-$22,761
Depreciation Depletion$10,919--$10,919
Insurance$8,232--$8,232
Office Expenses$835$4,254-$5,089
Payroll Taxes$3,558$445$445$4,448
Advertising$3,219--$3,219
Information Technology$1,384-$154$1,538
Travel$374--$374
Total Functional Expenses$339,797$25,760$7,139$372,696
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$70,829
Fundraising Direct Expenses$43,804
Fundraising Gross Income$24,065
Gaming Direct Expenses$3,483
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Bas$58,599$24,065$25,627$-1,562
Total Events$58,599$24,065$36,107$-12,042
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$2,574
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

The president, treasurer, and executive director of the organization review the 990 and discuss any issues/questions that arise from review.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
West Raleigh Baseball Association
EIN
56-2084143
Address
830 BARRINGER DR, RALEIGH, NC 27606

Signing Officer

Name
Ronald Morales
Title
Executive Director
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Art Ingalls
Formed
1998
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
250

Preparer

Firm
Maddison & Caison Llp
Address
1111 OBERLIN RD, RALEIGH, NC 27605-1136
Preparer
Susan Glendenning
Phone
9198215482
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

All coaches, assistant coaches and team parents volunteer their time each season to facilitate approimately 72 seperate baseball teams per year with players ranging in age from 4 to 12 years old.

Form 990, Part IX, Line 11G

Bookkeeping 0 7,904 416 intern 1,500 1,500 0 umpires 34,744 0 0 turf management 7,777 0 0 cleaning 2,289 981 0 total 46,310 10,385 416

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt06006
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0113500
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt031
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0249621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt094894
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0932
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02380
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02007
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02182
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0102395
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.52170
IRS990ScheduleA/PublicSupportPY170Pct00.71340
IRS990ScheduleA/PublicSupportTotal170Amt0112638
IRS990ScheduleA/SubstantialContributorsTotAmt0862
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt093048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05821
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt06006
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04450
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0113500
IRS990ScheduleA/TotalSupportAmt0215926
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0131252
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0152450
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0283702
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0131252
IRS990ScheduleD/TotalLiabilityAmt02574
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0A GAMING LICENSE IS NOT REQUIRED FOR A TAX-EXEMPT ORGANIZATION
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt034534
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt034534
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt036107
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01526
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01526
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING BAS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08740
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08740
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt058599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt058599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024065
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-12042
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025627
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt025627
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0214
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0214
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03075
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03075
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03483
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt070829
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt070829
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt067346
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0408
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0408
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.95000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0KATHLEEN KENNEY
IRS990ScheduleG/LicensedInd0false
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0830 BARRINGER DR
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0RALEIGH
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NC
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd027606
IRS990ScheduleG/StatesWhereGamingConductedCd0NC
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL COACHES, ASSISTANT COACHES AND TEAM PARENTS VOLUNTEER THEIR TIME EACH SEASON TO FACILITATE APPROIMATELY 72 SEPERATE BASEBALL TEAMS PER YEAR WITH PLAYERS RANGING IN AGE FROM 4 TO 12 YEARS OLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR OF THE ORGANIZATION REVIEW THE 990 AND DISCUSS ANY ISSUES/QUESTIONS THAT ARISE FROM REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOKKEEPING 0 7,904 416 INTERN 1,500 1,500 0 UMPIRES 34,744 0 0 TURF MANAGEMENT 7,777 0 0 CLEANING 2,289 981 0 TOTAL 46,310 10,385 416
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0249573
IRS990/TotalAssetsEOYAmt0265913
IRS990/TotalAssetsGrp/BOYAmt0249573
IRS990/TotalAssetsGrp/EOYAmt0265913
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt093048
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07139
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025760
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0339797
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372696
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03814
IRS990/TotalLiabilitiesEOYAmt02574
IRS990/TotalLiabilitiesGrp/BOYAmt03814
IRS990/TotalLiabilitiesGrp/EOYAmt02574
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0245759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0263339
IRS990/TotalProgramServiceExpensesAmt0339797
IRS990/TotalProgramServiceRevenueAmt0245070
IRS990/TotalReportableCompFromOrgAmt061240
IRS990/TotalRevenueGrp/ExclusionAmt047607
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0249621
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390276
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0249573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0265913

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