Civic Intelligence

Masters City Little League

EIN 58-2314662 • 501(c)3 • Augusta, GA

Revoked

Profile

To provide uniforms, ball equipment and other related items for child recreation and competition.

Revocation date: Mar 15, 2023

PO Box 6223Augusta, GA 30916-6223

masterscitylittleleague.com

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$33,813

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$33,813

No earlier filing loaded for comparison.

Operations

Revenue

$28,626

No earlier filing loaded for comparison.

Expenses

$45,707

No earlier filing loaded for comparison.

Net Income

-$17,081

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2019: $33,813Liabilities 2019: $0Net Assets 2019: $33,8132019

Highlighted filing

2019

Assets$33,813
Liabilities$0
Net Assets$33,813

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2019: $28,626Expenses 2019: $45,707Net Income 2019: -$17,0812019

Highlighted filing

2019

Revenue$28,626
Expenses$45,707
Net Income-$17,081

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$33.8$0.00$33.8$28.6$45.7$17.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Jul 20, 2020
Return Version
2018v3.2
Gross Receipts
$28,626
Mission and Program Overview

Mission

To provide uniforms, ball equipment and other related items for child recreation and competition.

Little league baseball; to provide uniforms, ball equipment and other related items for child recreation and competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$33,467$29,728▼ $3,739
Cash and Non-Interest-Bearing Accounts$16,927$4,085▼ $12,842
Accounts Receivable$500--
Total Assets$50,894$33,813▼ $17,081
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$50,894$33,813▼ $17,081
Total Net Assets Fund Balance$50,894$33,813▼ $17,081
Total Liabilities and Net Assets / Fund Balance$50,894$33,813▼ $17,081

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,728$35,105$64,833
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patricia ClemPresident
Stephen SmithCo-treasurer
James WatkinsCoaches Mana
Dawn CreelPublic Relat
Stephen SmithSafety Offic
Faye DarnellSecretary
Rebecca AmersonTreasurer
William Wingate IiiVice Preside
Robert AmersonVP Machine P
Tim OdomVP Majors
Jonathan JonesVP Minors
Cody ClemVP Tee-ball
Revenue and Support

Revenue Composition

Contributions and Grants
$10,057
Program Service Revenue
$17,779
Investment Income
$0
Other Revenue
$790
All Other Contributions
$10,057
Change in Net Assets
$-17,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$45,707
Total Fundraising Expense$1,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$18,046-$18,046
Depreciation Depletion-$3,738-$3,738
Fees for Services Accounting-$2,412-$2,412
All Other Expenses$1,153$297-$1,450
Fees for Services Other$1,408--$1,408
Office Expenses-$1,113-$1,113
Other Expenses$925-$1,827$925
Advertising$205--$205
Total Functional Expenses$18,274$25,606$1,827$45,707
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$790
Professional Fundraising Fees$0
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
Yes
Audit committee
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the board of directors before filing.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Masters City Little League
EIN
58-2314662
Phone
7067929306
Address
PO BOX 6223, AUGUSTA, GA 30916-6223

Signing Officer

Name
Patricia Clem
Title
President
Phone
7067929306
Signed
2020-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Clem
Formed
1964
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
115

Preparer

Firm
The Cleveland Group
Address
3740 EXECUTIVE CENTER DR STE 200, MARTINEZ, GA 30907-2360
Preparer
B William Cleveland
Phone
7062882800
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501 (c)(3) of the internal revenue code. It has been classified as an organization that is not a private foundation under section 509 (a)(2) of the internal revenue code. Federal law imposes tax on income that is not related to an organizations's tax-exempt purposes or otherwise excluded under the code. Income from certain activities not directly related to the organization's tax exempt purpose is subject to taxation as unrelated business income. Management believes the organization continues to satisfy the requirements of a tax-exempt organization and therefore no provision for income taxes is recorded by the organization.

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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt028626
IRS990/TotalVolunteersCnt0115
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050894
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033813
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt050894
IRS990/UnrestrictedNetAssetsGrp/EOYAmt033813
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01951 PHINIZY RD
IRS990/USAddress/CityNm0AUGUSTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030906
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0MASTERSCITYLITTLELEAGUE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICIA CLEM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07067929306
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASTERS CITY LITTLE LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0MAST
ReturnHeader/Filer/EIN0582314662
ReturnHeader/Filer/PhoneNum07067929306
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6223
ReturnHeader/Filer/USAddress/CityNm0AUGUSTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0309166223
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00E0C7A550A66AF085B8D1D3450479E35A966E210
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00E0C7A550A66AF085B8D1D3450479E35A966E210
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.42.128.39
ReturnHeader/FilingSecurityInformation/IPDt02020-07-31
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:07:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204917696
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE CLEVELAND GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03740 EXECUTIVE CENTER DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARTINEZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0309072360
ReturnHeader/PreparerPersonGrp/PhoneNum07062882800
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0B WILLIAM CLEVELAND
ReturnHeader/ReturnTs02020-07-31T10:07:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

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