Civic Intelligence

West Raleigh Baseball Association Inc.

990 • Fiscal year 2021 • EIN 56-2084143

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 30, 2022

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

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • NTEE N • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

75th percentile

0.22x

Higher debt load relative to revenue than 75% of similar nonprofits.

2021 filings • NTEE N • $500k-$1M nonprofits • Source year 2021

Net Margin

25th percentile

-0.8%

Higher net margin than 25% of similar nonprofits.

2021 filings • NTEE N • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$60,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2021 filings • NTEE N • $500k-$1M nonprofits • Source year 2021

Asset Growth

58th percentile

16%

Faster asset growth than 58% of similar nonprofits.

2021 filings • NTEE N • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

56th percentile

46%

Faster revenue growth than 56% of similar nonprofits.

2021 filings • NTEE N • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$387,830

Up $53,276 (+16%) from 2020

Net Assets

Down

$279,858

Down $4,121 (-1.5%) from 2020

Liabilities

Up

$107,972

Up $57,397 (+113%) from 2020

Revenue

Up

$496,692

Up $157,341 (+46%) from 2020

Expenses

Up

$500,813

Up $146,366 (+41%) from 2020

Net Income

Up

-$4,121

Up $10,975 (+73%) from 2020

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

2021

Assets$387,830
Liabilities$107,972
Net Assets$279,858

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

2021

Revenue$496,692
Expenses$500,813
Net Income-$4,121
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 30, 2022
Return Version
2021v4.0
Gross Receipts
$501,530
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$283,979$279,858▼ $4,121
Land, Buildings, and Equipment, Net$255,622$251,511▼ $4,111
Savings and Temporary Cash Investments$71,874$128,147▲ $56,273
Accounts Receivable$7,059$8,172▲ $1,113
Cash and Non-Interest-Bearing Accounts$-1--
Total Assets$334,554$387,830▲ $53,276
Liabilities
Deferred Revenue$49,968$93,358▲ $43,390
Other Liabilities$607$14,614▲ $14,007
Total Liabilities$50,575$107,972▲ $57,397
Net Assets / Fund Balance
Total Net Assets Fund Balance$283,979$279,858▼ $4,121
Total Liabilities and Net Assets / Fund Balance$334,554$387,830▲ $53,276

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$233,165$245,881$479,046
Equipment$18,346$19,182$37,528
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris VurnakesExecutive DiFT$60,000$60,000

Board Members and Trustees

NameTitle
David VestalPresident
Danny PooleDirector
Gretchen GolzDirector
James TeamDirector
Jason GastonDirector
Karen CivitelloDirector
Kevin EnnisDirector
Nick MagniniDirector
Patty ClemonsDirector
Lisa RowerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,652
Program Service Revenue
$359,590
Investment Income
$43
Other Revenue
$87,407
All Other Contributions
$49,652
Change in Net Assets
$-4,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,803
Salaries, Compensation, and Employee Benefits$65,010
Total Fundraising Expense$12,501
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$68,737$30,375-$99,112
Current Officers, Directors, Trustees, and Key Employees$30,000$18,000$12,000$60,000
Fees for Services Management$35,786--$35,786
Depreciation Depletion$30,140--$30,140
Occupancy$22,526$5,128-$27,654
All Other Expenses$21,173$6,212-$27,385
Office Expenses$89$15,795-$15,884
Other Expenses$15,847--$15,847
Insurance$3,481$8,191-$11,672
Information Technology$10,027--$10,027
Payroll Taxes$4,008$501$501$5,010
Fees for Services Accounting-$1,600-$1,600
Travel$1,114--$1,114
Advertising$50--$50
Total Functional Expenses$402,510$85,802$12,501$500,813
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$92,245
Gaming Direct Expenses$4,838
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
John Deere Loan$12,889
Payroll Liabilities$1,280
Credit Card$375
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
Chris Vurnakes
Title
Executive Director
Signed
2022-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Vurnakes
Formed
1998
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
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 separate 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 47,796 0 0 turf management 17,029 0 0 cleaning 3,912 1,676 0 recruitment 0 19,155 0 total 68,737 30,375 0

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41589
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt031421
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0406
IRS990/PYOtherExpensesAmt0263459
IRS990/PYOtherRevenueAmt069830
IRS990/PYProgramServiceRevenueAmt0237694
IRS990/PYRevenuesLessExpensesAmt0-15096
IRS990/PYSalariesCompEmpBnftPaidAmt090988
IRS990/PYTotalExpensesAmt0354447
IRS990/PYTotalRevenueAmt0339351
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-4121
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0359590
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0283979
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0279858
IRS990/SavingsAndTempCashInvstGrp/BOYAmt071874
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0128147
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISER PROCEEDS NET OF CONT 257,554
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt049652
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt031421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt093111
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt063651
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt051079
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0288914
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0406
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0477
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0926
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01348752
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt092245
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt073995
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt091910
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt091649
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0349799
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.45170
IRS990ScheduleA/PublicSupportPY170Pct00.55350
IRS990ScheduleA/PublicSupportTotal170Amt0288914
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt049652
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt031421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt093111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt063651
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt051079
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0288914
IRS990ScheduleA/TotalSupportAmt0639639
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt018346
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037528
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0233165
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0245881
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0479046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012889
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2375
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt370
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0JOHN DEERE LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SHANKLIN SCHOLARSHIP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0251511
IRS990ScheduleD/TotalLiabilityAmt014614
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/ExplanationIfNoTxt0A GAMING LICENSE IS NOT REQUIRED FOR A TAX-EXEMPT ORGANIZATION
IRS990ScheduleG/GamingInformationGrp/CashPrizesOtherGamingAmt04405
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt04405
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt04838
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt092245
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt092245
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt087407
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0433
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0433
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 SEPARATE 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 47,796 0 0 TURF MANAGEMENT 17,029 0 0 CLEANING 3,912 1,676 0 RECRUITMENT 0 19,155 0 TOTAL 68,737 30,375 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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0334554
IRS990/TotalAssetsEOYAmt0387830
IRS990/TotalAssetsGrp/BOYAmt0334554
IRS990/TotalAssetsGrp/EOYAmt0387830
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt049652
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012501
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085802
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0402510
IRS990/TotalFunctionalExpensesGrp/TotalAmt0500813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050575
IRS990/TotalLiabilitiesEOYAmt0107972
IRS990/TotalLiabilitiesGrp/BOYAmt050575

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