Civic Intelligence

Bluegrass Miracle League Inc.

990 • Fiscal year 2013 • EIN 61-1488579

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 17, 2014

239 East High StreetLexington, KY 40507

(859) 367-7322

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

87th percentile

37%

Higher net margin than 87% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$41,525

Up $5,115 (+14%) from 2012

Net Assets

Up

$41,525

Up $5,115 (+14%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$14,003

No earlier filing loaded for comparison.

Expenses

Down

$8,888

Down $15,054 (-63%) from 2012

Net Income

$5,115

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $41,375Liabilities 2010: $0Net Assets 2010: $41,3752010Assets 2011: $38,981Liabilities 2011: $0Net Assets 2011: $38,9812011Assets 2012: $36,410Liabilities 2012: $0Net Assets 2012: $36,4102012Assets 2013: $41,525Liabilities 2013: $0Net Assets 2013: $41,5252013Assets 2014: $46,495Liabilities 2014: $0Net Assets 2014: $46,4952014Assets 2017: $196,710Liabilities 2017: $0Net Assets 2017: $196,7102017Assets 2018: $101,034Liabilities 2018: $02018Assets 2019: $106,562Liabilities 2019: $02019

Highlighted filing

2013

Assets$41,525
Liabilities$0
Net Assets$41,525

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $25,7452010Expenses 2011: $20,9622011Expenses 2012: $23,9422012Revenue 2013: $14,003Expenses 2013: $8,888Net Income 2013: $5,1152013Revenue 2014: $27,253Expenses 2014: $22,283Net Income 2014: $4,9702014Revenue 2017: $139,691Expenses 2017: $6,631Net Income 2017: $133,0602017Revenue 2018: $33,344Expenses 2018: $129,019Net Income 2018: -$95,6752018Revenue 2019: $33,347Expenses 2019: $27,820Net Income 2019: $5,5272019

Highlighted filing

2013

Revenue$14,003
Expenses$8,888
Net Income$5,115
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 17, 2014
Return Version
2013v3.0
Gross Receipts
$14,003
Mission and Program Overview

Mission

The Bluegrass Miracle League will provide a special safe surface baseball field for all children with special needs throughout central Kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$36,410$41,525▲ $5,115
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$36,410$41,525▲ $5,115
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$36,410$41,525▲ $5,115
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$36,410$41,525▲ $5,115
Total Liabilities and Net Assets / Fund Balance$36,410$41,525▲ $5,115
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christian StevensonPresident
Chris DeHoagBoard Member
Gary BurchfieldBoard Member
Jack KellyBoard Member
Jarrod ReynoldsBoard Member
Jenny WurzbackBoard Member
Jim JordanBoard Member
John HaydenBoard Member
Keith GallagherBoard Member
Keith MadisonBoard Member
Kimberly VaughnBoard Member
Melissa GashBoard Member
Mike MeighanBoard Member
Rebecca BarnesBoard Member
Reese ReinholdBoard Member
Rick ChristmanBoard Member
Rock NewmanBoard Member
Tony BarrettBoard Member
Trisha RaynerBoard Member
Cheryl GatzmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,000
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$14,000
Change in Net Assets
$5,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,888
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
Fees for Services Management$0$5,097$0$5,097
Insurance$0$2,364$0$2,364
Occupancy$0$905$0$905
Payments to Affiliates$0$500$0$500
Information Technology$0$22$0$22
Total Functional Expenses$0$8,888$0$8,888
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Bluegrass Miracle League has no employees, therefore it contracts with the YMCA of Central Kentucky to provide managerial duties.

Form 990, Part VI, Section A, Line 8A

The Bluegrass Miracle League met a few times during 2013, however minutes were not taken.

Form 990, Part VI, Section A, Line 8B

The Bluegrass Miracle League subcommittees met a few times during 2013, however minutes were not taken.

Form 990, Part VI, Section B, Line 11B

The Treasurer presents the 990 to the full board for review and approval prior to submission.

Form 990, Part VI, Section B, Line 12C

The organization enforces a written conflict of intereset policy and officers and directors are required to disclose annually interests that could give rise to conflicts.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
61-1488579
Phone
8593677322

Signing Officer

Name
Cheryl Gatzmer
Title
Treasurer
Phone
8593677322
Signed
2014-06-17

Organization Details

Formed
2006
Legal Domicile
Ky
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
500
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The Bluegrass Miracle League, Inc. was formed to construct a special surface baseball field to enable children and adults with mental and physical limitations to play baseball without barriers sometimes presented by grass and dirt fields, plus ADA accessible bathrooms and a concession stand within a public, mainstream youth baseball park. After the Bluegrass Miracle League raised the funds and constructed the special surface baseball field, concession stand, and covered pavillion behind home plate, those physical facilities were donated to the Lexington-Fayette Urban County Government and incorporated into the public Shillito Park youth baseball complex. Since then, the Bluegrass Miracle League is able to subsidize all player participation, either by subsidizing $55 per player out of the approximate cost of $95 per season, or in the case of 30% of the participants, providing total financial assistance so that no child is denied the opportunity to play baseball. The Bluegrass Miracle League also helps recruit volunteer coaches and "buddies", who assist each player, one on one, on the field, at bat, and on the bases during play, during the Spring (April to June) and Fall (September to October) seasons. The adult league utilized 60+ volunteers who donated more than 225 volunteer hours. The Bluegrass Miracle Leauge partners with the YMCA of Central Kentucky to provide management of league operations and supervision of all volunteers. The YMCA is the recognized leader in such recreational activities, and it also provides its services at "below-cost" as part of its charitable mission to serve special needs childeren and adults in recreational programming. The youth program promotes greater self-esteem and confidence, teamwork, good sportsmanship, new physical skills, and positive interaction with children their own age and buddies and coaches. The program allows each child to experience success in his/her own way and at his/her own pace. Each child is encouraged to do as much as he/she is able, but with help from their Buddy, each child is able to participate, no matter how serious their physical limitations may be. We have seen children become more communicative and less introverted, and many parents report an increase in their child's confidence, social skills, and happiness when looking forwad to the next game or the next season.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Cheryl Gatzmer
IRS990/Form990PartVIISectionAGrp/PersonNm2Jim Jordan
IRS990/Form990PartVIISectionAGrp/PersonNm3Jack Kelly
IRS990/Form990PartVIISectionAGrp/PersonNm4Mike Meighan
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IRS990/Form990PartVIISectionAGrp/PersonNm6Jenny Wurzback
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IRS990/Form990PartVIISectionAGrp/PersonNm8Jarrod Reynolds
IRS990/Form990PartVIISectionAGrp/PersonNm9Kimberly Vaughn
IRS990/Form990PartVIISectionAGrp/PersonNm10Chris DeHoag
IRS990/Form990PartVIISectionAGrp/PersonNm11Rebecca Barnes
IRS990/Form990PartVIISectionAGrp/PersonNm12Gary Burchfield
IRS990/Form990PartVIISectionAGrp/PersonNm13Rock Newman
IRS990/Form990PartVIISectionAGrp/PersonNm14Tony Barrett
IRS990/Form990PartVIISectionAGrp/PersonNm15Rick Christman
IRS990/Form990PartVIISectionAGrp/PersonNm16Keith Gallagher
IRS990/Form990PartVIISectionAGrp/PersonNm17John Hayden
IRS990/Form990PartVIISectionAGrp/PersonNm18Melissa Gash
IRS990/Form990PartVIISectionAGrp/PersonNm19Trisha Rayner
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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits