Civic Intelligence

West Raleigh Baseball Association Inc.

990 • Fiscal year 2020 • EIN 56-2084143

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 28, 2021

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

90th percentile

0.15x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • NTEE N63 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

0.15x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • NTEE N63 • <$500k nonprofits • Source year 2020

Net Margin

38th percentile

-4.4%

Higher net margin than 38% of similar nonprofits.

2020 filings • NTEE N63 • <$500k nonprofits • Source year 2020

Top Officer Pay

100th percentile

$83,242

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2020 filings • NTEE N63 • <$500k nonprofits • Source year 2020

Asset Growth

30th percentile

-13%

Faster asset growth than 30% of similar nonprofits.

2020 filings • NTEE N63 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

66th percentile

-20%

Faster revenue growth than 66% of similar nonprofits.

2020 filings • NTEE N63 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$334,554

Down $51,586 (-13%) from 2019

Net Assets

Down

$283,979

Down $42,414 (-13%) from 2019

Liabilities

Down

$50,575

Down $9,172 (-15%) from 2019

Revenue

Down

$339,351

Down $85,132 (-20%) from 2019

Expenses

Down

$354,447

Down $80,072 (-18%) from 2019

Net Income

Down

-$15,096

Down $5,060 (-50%) from 2019

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

2020

Assets$334,554
Liabilities$50,575
Net Assets$283,979

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

2020

Revenue$339,351
Expenses$354,447
Net Income-$15,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 28, 2021
Return Version
2020v4.0
Gross Receipts
$343,516
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$326,393$283,979▼ $42,414
Land, Buildings, and Equipment, Net$266,970$255,622▼ $11,348
Savings and Temporary Cash Investments$112,374$71,874▼ $40,500
Accounts Receivable$6,794$7,059▲ $265
Cash and Non-Interest-Bearing Accounts$2$-1▼ $3
Total Assets$386,140$334,554▼ $51,586
Liabilities
Deferred Revenue$56,531$49,968▼ $6,563
Other Liabilities$3,216$607▼ $2,609
Total Liabilities$59,747$50,575▼ $9,172
Net Assets / Fund Balance
Total Net Assets Fund Balance$326,393$283,979▼ $42,414
Total Liabilities and Net Assets / Fund Balance$386,140$334,554▼ $51,586

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$148,066$118,071$266,137
Other Land Buildings$87,515$74,649$162,164
Equipment$20,041$42,203$62,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ronald MoralesExecutive DiFT$83,242$83,242

Board Members and Trustees

NameTitle
David VestalPresident
Danny PooleDirector
Darren PurdyDirector
Jason GastonDirector
Karen CivitelloDirector
Kevin EnnisDirector
Ron NelsonDirector
Lisa RowerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$31,421
Program Service Revenue
$237,694
Investment Income
$406
Other Revenue
$69,830
All Other Contributions
$13,884
Change in Net Assets
$-15,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,459
Salaries, Compensation, and Employee Benefits$90,988
Total Fundraising Expense$9,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$84,190$10,308-$94,498
Current Officers, Directors, Trustees, and Key Employees$66,594$8,324$8,324$83,242
Fees for Services Management$32,279--$32,279
Occupancy$21,318$4,887-$26,205
All Other Expenses$14,672$1,432-$16,104
Insurance$2,534$5,631-$8,165
Payroll Taxes$6,196$775$775$7,746
Office Expenses$175$6,959-$7,134
Other Expenses$6,375--$6,375
Information Technology$5,620--$5,620
Fees for Services Accounting-$4,000-$4,000
Travel$552--$552
Advertising$280--$280
Total Functional Expenses$303,032$42,316$9,099$354,447
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$73,995
Gaming Direct Expenses$4,165
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$537
Shanklin Scholarship$70
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 15A

Executive director's compensation is set by budget approved by the board and is based on comparable information from similar nonprofit organizations.

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
Lisa Rower
Title
Treasurer
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Vestal
Formed
1998
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
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 9,544 0 umpires 48,730 0 0 turf management 15,844 0 0 cleaning 1,784 764 0 development 17,832 0 0 total 84,190 10,308 0

Form 990, Part XI, Line 9

Book / tax depreciation difference -27,318

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt071874
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SALES TAX REFUND 9,641 FUNDRAISER PROCEEDS NET OF CONT 183,559
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt031421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt093111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt063651
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt051079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt093048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0332310
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0406
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0477
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0883
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0989162
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt073995
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt091910
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt091649
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02140
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt07501
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0267195
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.55350
IRS990ScheduleA/PublicSupportPY170Pct00.60600
IRS990ScheduleA/PublicSupportTotal170Amt0332310
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt031421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt093111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt063651
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt051079
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt093048
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0332310
IRS990ScheduleA/TotalSupportAmt0600388
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt020041
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042203
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062244
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0148066
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0118071
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0266137
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt087515
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt074649
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162164
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SHANKLIN SCHOLARSHIP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0255622
IRS990ScheduleD/TotalLiabilityAmt0607
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0A GAMING LICENSE IS NOT REQUIRED FOR A TAX-EXEMPT ORGANIZATION
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt03485
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt03485
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04165
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt073995
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt073995
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt069830
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0680
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0680
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/ExplanationTxt2EXECUTIVE DIRECTOR'S COMPENSATION IS SET BY BUDGET APPROVED BY THE BOARD AND IS BASED ON COMPARABLE INFORMATION FROM SIMILAR NONPROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOKKEEPING 0 9,544 0 UMPIRES 48,730 0 0 TURF MANAGEMENT 15,844 0 0 CLEANING 1,784 764 0 DEVELOPMENT 17,832 0 0 TOTAL 84,190 10,308 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -27,318
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0386140
IRS990/TotalAssetsEOYAmt0334554
IRS990/TotalAssetsGrp/BOYAmt0386140
IRS990/TotalAssetsGrp/EOYAmt0334554
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt031421
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09099
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042316
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0303032
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354447
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt059747
IRS990/TotalLiabilitiesEOYAmt050575
IRS990/TotalLiabilitiesGrp/BOYAmt059747
IRS990/TotalLiabilitiesGrp/EOYAmt050575
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0326393
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0283979
IRS990/TotalProgramServiceExpensesAmt0303032
IRS990/TotalProgramServiceRevenueAmt0237694
IRS990/TotalReportableCompFromOrgAmt083242
IRS990/TotalRevenueGrp/ExclusionAmt070236
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0237694
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0339351
IRS990/TotalVolunteersCnt0250
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386140
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0334554
IRS990/TravelGrp/ProgramServicesAmt0552
IRS990/TravelGrp/TotalAmt0552
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0830 BARRINGER DRIVE
IRS990/USAddress/CityNm0RALEIGH

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