Civic Intelligence

Esba Inc

990 • Fiscal year 2025 • EIN 58-2266351

Jul 01, 2024 to Jun 30, 2025 • Filed on Feb 04, 2026

PO Box 71443Marietta, GA 30007

(404) 610-4431

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

78th percentile

23%

Higher net margin than 78% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

82nd percentile

26%

Faster asset growth than 82% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

21%

Faster revenue growth than 71% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$552,773

Up $113,642 (+26%) from 2024

Net Assets

Up

$552,773

Up $113,642 (+26%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$492,196

Up $86,136 (+21%) from 2024

Expenses

Up

$378,554

Up $34,534 (+10%) from 2024

Net Income

Up

$113,642

Up $51,602 (+83%) from 2024

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $62,502Net Assets 2010: $62,5022010Assets 2011: $40,390Liabilities 2011: $0Net Assets 2011: $40,3902011Assets 2012: $54,858Liabilities 2012: $0Net Assets 2012: $54,8582012Assets 2013: $62,371Liabilities 2013: $0Net Assets 2013: $62,3712013Assets 2014: $124,867Liabilities 2014: $0Net Assets 2014: $124,8672014Assets 2015: $135,145Liabilities 2015: $0Net Assets 2015: $135,1452015Assets 2016: $138,646Liabilities 2016: $0Net Assets 2016: $138,6462016Assets 2017: $167,291Liabilities 2017: $0Net Assets 2017: $167,2912017Assets 2018: $198,902Liabilities 2018: $0Net Assets 2018: $198,9022018Assets 2019: $240,261Liabilities 2019: $0Net Assets 2019: $240,2612019Assets 2020: $250,786Liabilities 2020: $0Net Assets 2020: $250,7862020Assets 2021: $308,293Liabilities 2021: $500Net Assets 2021: $307,7932021Assets 2022: $384,486Liabilities 2022: $0Net Assets 2022: $384,4862022Assets 2023: $377,091Liabilities 2023: $0Net Assets 2023: $377,0912023Assets 2024: $439,131Liabilities 2024: $0Net Assets 2024: $439,1312024Assets 2025: $552,773Liabilities 2025: $0Net Assets 2025: $552,7732025

Highlighted filing

2025

Assets$552,773
Liabilities$0
Net Assets$552,773

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $309,765Expenses 2010: $315,135Net Income 2010: -$5,3702010Expenses 2011: $312,7632011Expenses 2012: $289,4882012Expenses 2013: $312,6202013Revenue 2014: $351,677Expenses 2014: $289,181Net Income 2014: $62,4962014Revenue 2015: $300,241Expenses 2015: $289,963Net Income 2015: $10,2782015Revenue 2016: $262,108Expenses 2016: $258,607Net Income 2016: $3,5012016Revenue 2017: $277,210Expenses 2017: $248,565Net Income 2017: $28,6452017Revenue 2018: $306,036Expenses 2018: $274,425Net Income 2018: $31,6112018Revenue 2019: $314,728Expenses 2019: $273,369Net Income 2019: $41,3592019Revenue 2020: $257,631Expenses 2020: $247,106Net Income 2020: $10,5252020Revenue 2021: $274,967Expenses 2021: $217,960Net Income 2021: $57,0072021Revenue 2022: $338,893Expenses 2022: $262,200Net Income 2022: $76,6932022Revenue 2023: $367,469Expenses 2023: $374,864Net Income 2023: -$7,3952023Revenue 2024: $406,060Expenses 2024: $344,020Net Income 2024: $62,0402024Revenue 2025: $492,196Expenses 2025: $378,554Net Income 2025: $113,6422025

Highlighted filing

2025

Revenue$492,196
Expenses$378,554
Net Income$113,642
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 4, 2026
Return Version
2024v5.2
Gross Receipts
$492,196
Mission and Program Overview

Mission

Conducted a youth baseball association consisting of six leagues serving approximately 2500 young people ranging in ages 5 to 18.

Organized community baseball association for youth baseball

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$439,131$552,773▲ $113,642
Land, Buildings, and Equipment, Net$129,932$320,098▲ $190,166
Cash and Non-Interest-Bearing Accounts$309,199$228,725▼ $80,474
Total Assets$439,131$552,773▲ $113,642
Other Assets Total-$3,950-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$439,131$552,773▲ $113,642
Total Liabilities and Net Assets / Fund Balance$439,131$552,773▲ $113,642

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$311,352$74,041$385,393
Equipment$8,746$18,722$27,468
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$11,157
Program Service Revenue
$473,023
Investment Income
$0
Other Revenue
$8,016
All Other Contributions
$11,157
Change in Net Assets
$113,642
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$378,554
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
All Other Expenses$350,626--$350,626
Depreciation Depletion$18,703--$18,703
Insurance$9,225--$9,225
Total Functional Expenses$378,554$0$0$378,554
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,649
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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 C, Line 19

The organization makes its governing documents and financial statements available to the public at an annual meeting and upon request

Filing and Contact Details

Filer

Filer Name
Esba Inc
EIN
58-2266351
Address
PO BOX 71443, MARIETTA, GA 30007

Signing Officer

Name
Marc Glickman
Title
Treasurer
Signed
2026-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc Glickman
Formed
1970
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Cij Enterprises Inc
Address
PO BOX 3041, BOULDER, CO 80307
Preparer
Carey L Grossman
Phone
6783868640
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Administrative expenses 6,671

Form 990, Part IX, Line 24E

ASSOCIATION FEES 19,239

Form 990, Part IX, Line 24E

BASEBALLS 2,700

Form 990, Part IX, Line 24E

EVENTS 3,071

Form 990, Part IX, Line 24E

CONCESSION EXPENSES 729

Form 990, Part IX, Line 24E

FIELD MAINTENANCE 4,545

Form 990, Part IX, Line 24E

Facility improvements 1,060

Form 990, Part IX, Line 24E

Field maintenance labor 45,910

Form 990, Part IX, Line 24E

BACKGROUND CHECKS 1,739

Form 990, Part IX, Line 24E

ACCOUNTING FEES 8,735

Form 990, Part IX, Line 24E

TROPHIES 14,636

Form 990, Part IX, Line 24E

UMPIRES 104,004

Form 990, Part X, Line 24E

UNIFORMS 111,249

Form 990, Part IX, Line 24E

TEAM EQUIPMENT 1,584

Form 990, Part IX, Line 24E

FIELD EQUIPMENT 3,259

Form 990, Part IX, Line 24E

REPAIRS 904

Form 990, Part X, Line 24E

FIELD RENTAL 19,875

Form 990, Part IX, Line 24E

SIGNAGE 716

Raw XML AppendixShowing 400 of 403 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.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08746
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018722
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027468
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0311352
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074041
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0385393
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0320098
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ADMINISTRATIVE EXPENSES 6,671
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATION FEES 19,239
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BASEBALLS 2,700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EVENTS 3,071
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONCESSION EXPENSES 729
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FIELD MAINTENANCE 4,545
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FACILITY IMPROVEMENTS 1,060
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FIELD MAINTENANCE LABOR 45,910
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BACKGROUND CHECKS 1,739
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ACCOUNTING FEES 8,735
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TROPHIES 14,636
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UMPIRES 104,004
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UNIFORMS 111,249
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TEAM EQUIPMENT 1,584
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14FIELD EQUIPMENT 3,259
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15REPAIRS 904
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16FIELD RENTAL 19,875
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17SIGNAGE 716
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT AN ANNUAL MEETING AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part X, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part X, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0439131
IRS990/TotalAssetsEOYAmt0552773
IRS990/TotalAssetsGrp/BOYAmt0439131
IRS990/TotalAssetsGrp/EOYAmt0552773
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011157
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0378554
IRS990/TotalFunctionalExpensesGrp/TotalAmt0378554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0439131
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0552773
IRS990/TotalProgramServiceExpensesAmt0378554
IRS990/TotalProgramServiceRevenueAmt0473023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0492196
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0439131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0552773
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01005 RICELAND CT
IRS990/USAddress/CityNm0ROSWELL
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030075
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARC GLICKMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ESBA INC
ReturnHeader/Filer/BusinessNameControlTxt0ESBA
ReturnHeader/Filer/EIN0582266351
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 71443
ReturnHeader/Filer/USAddress/CityNm0MARIETTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030007
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582288001
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CIJ ENTERPRISES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3041
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOULDER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080307
ReturnHeader/PreparerPersonGrp/PhoneNum06783868640
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAREY L GROSSMAN
ReturnHeader/ReturnTs02026-02-04T05:38:40-00:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.53$0.00$5.53$4.92$3.79$1.14
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$0.00$4.39$4.06$3.44$0.62
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.00$3.77$3.67$3.75$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.00$3.84$3.39$2.62$0.77
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.01$3.08$2.75$2.18$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.00$2.51$2.58$2.47$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.00$2.40$3.15$2.73$0.41
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$3.06$2.74$0.32
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.00$1.67$2.77$2.49$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.00$1.39$2.62$2.59$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$3.00$2.90$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$3.52$2.89$0.62
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$3.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.00$0.40$3.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.63$3.10$3.15$0.05
Peer Organizations

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