Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 62-1493111 • 501(c)3 • Lebanon, TN
Profile
Foster national or international amateur sports competition
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$0
Down $21,683 (-100%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$0
Down $21,683 (-100%) from 2023
Revenue
Down$69,810
Down $919 (-1.3%) from 2023
Expenses
Down$70,127
Down $2,617 (-3.6%) from 2023
Net Income
Up-$317
Up $1,698 (+84%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Foster national or international amateur sports competition
Foster national amateur sports competition
| Description | Grants | Expenses |
|---|---|---|
| SOFTBALL LEAGUES- THE ORGANIZATION PROVIDES A RECREATIONAL SOFTBALL LEAGUE FOR GIRLS AGES5 TO 14 IN WILSON COUNTY TENNSSEE | $0 | $70,127 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AMANDA LESTER | President | PT | $0 | - | - |
| WAYNE OAKLEY | Vice President | - | $0 | - | - |
“The organization adopted the operating change agreement to merge with the local baseball league to create a new 501c3, the lebanon youth baseball and softball association”
“EQUIPMENT 16942.”
“Supplies and misc costs 1883.”
“Dues & subscriptions 202.”
“CONCESSIONS 1243.”
“LYBSA OPERATIONS 41700.”
“Transfer of net assets to new organization formed -21366.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | AMANDA LESTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6154569180 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2300 FRIENDSHIP DR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LEBANON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37087 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 20051 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | true |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 11363 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -317 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1025 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 21683 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 69810 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 21683 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 21683 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 732 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 6.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AMANDA LESTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | WAYNE OAKLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1632 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -21366 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 61970 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FOSTER NATIONAL AMATEUR SPORTS COMPETITION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 6400 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 58447 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SOFTBALL LEAGUES- THE ORGANIZATION PROVIDES A RECREATIONAL SOFTBALL LEAGUE FOR GIRLS AGES5 TO 14 IN WILSON COUNTY TENNSSEE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 70127 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 70127 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 70127 |
| IRS990EZ/TotalRevenueAmt | 0 | 69810 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 11363 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4983 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6422 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7517 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7838 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 38123 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 194 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 44 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 261 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 58447 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 65552 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 50675 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 57364 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 51056 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 283094 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 194 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 44 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 11 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 261 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00080 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00080 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 321217 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 69810 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 70535 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 57097 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 64881 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 58894 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 321217 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 321478 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | true |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | false |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | MISC SUPPLIES AND EQUIPOMENT |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | LYBSA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2024-12-31 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 990974965 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 1000 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501C3 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | EVALUATION |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 416 BAIRD PARK CIRCLE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | LEBANON |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 37087 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | WAYNE OAKLEY AND AMANDA LESTER BOTH BECAME BOARD MEMBERS OF THE NEWLY FORMED ORGANIZATION |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2e |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION ADOPTED THE OPERATING CHANGE AGREEMENT TO MERGE WITH THE LOCAL BASEBALL LEAGUE TO CREATE A NEW 501C3, THE LEBANON YOUTH BASEBALL AND SOFTBALL ASSOCIATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EQUIPMENT 16942. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | SUPPLIES AND MISC COSTS 1883. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DUES & SUBSCRIPTIONS 202. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONCESSIONS 1243. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | LYBSA OPERATIONS 41700. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TRANSFER OF NET ASSETS TO NEW ORGANIZATION FORMED -21366. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt V, Line 34 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990EZ, Part I, Line 20 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMANDA LESTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6154569180 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEBANON GIRLS SOFTBALL ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEBA |
| ReturnHeader/Filer/EIN | 0 | 621493111 |
| ReturnHeader/Filer/PhoneNum | 0 | 6154569180 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 416 BAIRD PARK CIRCLE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEBANON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 37087 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261482900 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GAMMON DRUECK & WATSON CPAS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3618 N MOUNT JULIET RD STE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MOUNT JULIET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 37122 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6157580481 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Evan K Watson CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-21T11:55:38-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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