Civic Intelligence

West Raleigh Baseball Association Inc.

990 • Fiscal year 2018 • EIN 56-2084143

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

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

86th percentile

0.08x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • NTEE N63 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

91st percentile

0.08x

Higher debt load relative to revenue than 91% of similar nonprofits.

2018 filings • NTEE N63 • <$500k nonprofits • Source year 2018

Net Margin

9th percentile

-14%

Higher net margin than 9% of similar nonprofits.

2018 filings • NTEE N63 • <$500k nonprofits • Source year 2018

Top Officer Pay

100th percentile

$71,275

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2018 filings • NTEE N63 • <$500k nonprofits • Source year 2018

Asset Growth

24th percentile

-13%

Faster asset growth than 24% of similar nonprofits.

2018 filings • NTEE N63 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

6th percentile

-31%

Faster revenue growth than 6% of similar nonprofits.

2018 filings • NTEE N63 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$364,174

Down $52,192 (-13%) from 2017

Net Assets

Down

$336,429

Down $80,128 (-19%) from 2017

Liabilities

Up

$27,745

Up $27,936 (+14626%) from 2017

Revenue

Down

$345,171

Down $153,007 (-31%) from 2017

Expenses

Up

$394,519

Up $49,559 (+14%) from 2017

Net Income

Down

-$49,348

Down $202,566 (-132%) from 2017

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

2018

Assets$364,174
Liabilities$27,745
Net Assets$336,429

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

2018

Revenue$345,171
Expenses$394,519
Net Income-$49,348
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$376,298
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$416,557$336,429▼ $80,128
Land, Buildings, and Equipment, Net$271,889$272,133▲ $244
Savings and Temporary Cash Investments$141,531$67,200▼ $74,331
Accounts Receivable$2,945$23,176▲ $20,231
Prepaid Expenses and Deferred Charges-$1,665-
Cash and Non-Interest-Bearing Accounts$1--
Total Assets$416,366$364,174▼ $52,192
Liabilities
Deferred Revenue-$27,745-
Other Liabilities$-191--
Total Liabilities$-191$27,745▲ $27,936
Net Assets / Fund Balance
Total Net Assets Fund Balance$416,557$336,429▼ $80,128
Total Liabilities and Net Assets / Fund Balance$416,366$364,174▼ $52,192

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$269,219$165,484$434,703
Equipment$2,914$22,533$25,447
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronald MoralesExecutive DiFT$71,275$71,275

Board Members and Trustees

NameTitle
Jake JonesPresident
Danny PooleDirector
Darren PurdyDirector
David VestalDirector
Josh BloomDirector
Tony AdkinsDirector
Lisa RowerTreasurer
Dan FergusonVP
Revenue and Support

Revenue Composition

Contributions and Grants
$63,651
Program Service Revenue
$219,800
Investment Income
$0
Other Revenue
$61,720
All Other Contributions
$47,758
Change in Net Assets
$-49,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,371
Salaries, Compensation, and Employee Benefits$77,148
Total Fundraising Expense$8,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$57,019$7,128$7,128$71,275
Fees for Services Other$59,197$10,612-$69,809
Occupancy$26,961$6,350-$33,311
Fees for Services Management$31,371--$31,371
All Other Expenses$27,646--$27,646
Depreciation Depletion$24,328--$24,328
Other Expenses$16,442--$16,442
Insurance$8,775--$8,775
Information Technology$6,222-$506$6,728
Office Expenses$107$5,872-$5,979
Payroll Taxes$4,699$587$587$5,873
Fees for Services Accounting-$1,800-$1,800
Travel$819--$819
Advertising$283--$283
Total Functional Expenses$353,949$32,349$8,221$394,519
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$68,613
Fundraising Direct Expenses$27,482
Fundraising Gross Income$23,036
Gaming Direct Expenses$3,645
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Bas$32,823$17,730$9,035$8,695
Helping With Ho$5,306$5,306$6,903$-1,597
Total Events$38,129$23,036$26,968$-3,932
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
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
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jake Jones
Formed
1998
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
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 approximately 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 9,498 0 umpires 44,822 0 0 turf management 11,775 0 0 cleaning 2,600 1,114 0 total 59,197 10,612 0

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IRS990/RevenueAmt0219800
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0416557
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0336429
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141531
IRS990/SavingsAndTempCashInvstGrp/EOYAmt067200
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES TAX REFUND 12,953
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt063651
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt051079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt093048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0217774
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0486724
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02140
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07501
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0932
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02380
IRS990ScheduleA/OtherIncome170Grp/TotalAmt012953
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92760
IRS990ScheduleA/PublicSupportPY170Pct00.89630
IRS990ScheduleA/PublicSupportTotal170Amt0214019
IRS990ScheduleA/SubstantialContributorsTotAmt03755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt063651
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt051079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt093048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04175
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05821
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0217774
IRS990ScheduleA/TotalSupportAmt0230733
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/EquipmentGrp/BookValueAmt02914
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022533
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025447
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0269219
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0165484
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0434703
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0272133
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0A GAMING LICENSE IS NOT REQUIRED FOR A TAX-EXEMPT ORGANIZATION
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015093
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015093
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt026968
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt06840
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0490
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt07330
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING BAS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HELPING WITH HO
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01100
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01100
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt032823
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05306
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038129
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017730
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05306
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023036
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3932
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015938
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09035
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06903
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02600
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02600
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03000
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03000
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt03645
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt068613
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt068613
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt064968
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0645
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0645
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0THE ORGANIZATION
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 APPROXIMATELY 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 9,498 0 UMPIRES 44,822 0 0 TURF MANAGEMENT 11,775 0 0 CLEANING 2,600 1,114 0 TOTAL 59,197 10,612 0
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0416366
IRS990/TotalAssetsEOYAmt0364174
IRS990/TotalAssetsGrp/BOYAmt0416366
IRS990/TotalAssetsGrp/EOYAmt0364174
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt063651
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08221
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0353949
IRS990/TotalFunctionalExpensesGrp/TotalAmt0394519
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-191
IRS990/TotalLiabilitiesEOYAmt027745

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