Civic Intelligence

Frostburg Cougars Pee Wee Football

EIN 68-0538815 • 501(c)3 • Frostburg, MD

RevokedPub. 78 Eligible990-N Coverage

Profile

Enables young athletes to excel in athletics while encouraging the value of scholastics, sportsmanship in a safe and structured environment.

Revocation date: May 15, 2010

PO Box 624Frostburg, MD 21532

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

13th percentile

-62%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

23rd percentile

-41%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-22%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$33,254

Down $22,870 (-41%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$33,254

Down $22,870 (-41%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin13th percentile

Revenue

Down

$36,792

Down $10,513 (-22%) from 2024

Expenses

Up

$59,662

Up $14,953 (+33%) from 2024

Net Income

Down

-$22,870

Down $25,466 (-981%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$60K$40K$20K$0Assets 2022: $34,904Net Assets 2022: $34,9042022Assets 2023: $53,528Net Assets 2023: $53,5282023Assets 2024: $56,124Net Assets 2024: $56,1242024Assets 2025: $33,254Net Assets 2025: $33,2542025

Highlighted filing

2025

Assets$33,254
Liabilities-
Net Assets$33,254
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$100K$50K$0-$50KRevenue 2022: $50,129Expenses 2022: $51,059Net Income 2022: -$9302022Revenue 2023: $55,302Expenses 2023: $36,680Net Income 2023: $18,6222023Revenue 2024: $47,305Expenses 2024: $44,709Net Income 2024: $2,5962024Revenue 2025: $36,792Expenses 2025: $59,662Net Income 2025: -$22,8702025

Highlighted filing

2025

Revenue$36,792
Expenses$59,662
Net Income-$22,870
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,254
Liabilities
-
Net assets
$33,254
Revenue
$36,792
Expenses
$59,662
Net income
-$22,870
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$33.3$33.3$36.8$59.7$22.9
2024Detailed filing. Detailed filing data is available for this year.$56.1$56.1$47.3$44.7$2.60
2023Detailed filing. Detailed filing data is available for this year.$53.5$53.5$55.3$36.7$18.6
2022Detailed filing. Detailed filing data is available for this year.$34.9$34.9$50.1$51.1$0.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 30, 2026
Return Version
2025v4.0
Gross Receipts
$58,320
Mission and Program Overview

Mission

Enables young athletes to excel in athletics while encouraging the value of scholastics, sportsmanship in a safe and structured environment.

Program Services

DescriptionGrantsExpenses
Enables young athletes to excel in athletics while encouragingthe value of scholastics, sportsmanship in a safe andstructured environment.$0$59,662
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonelle KlinePresidentPT$0--
Jenna WeimerVice PresidentPT$0--
Tonya DelaneyTreasurerPT$0--
Liz WelshSecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle tickets$13,635$13,635$623$13,012
Registrations$12,325$12,325-$12,325
Total Events$32,846$32,846$5,816$27,030
Filing and Contact Details

Filer

Filer Name
Frostburg Cougars Pee Wee Football
EIN
68-0538815
Phone
3016973560
Address
PO Box 624, Frostburg, MD 21532

Signing Officer

Name
Tonya Delaney
Title
Treasurer
Phone
3016973560
Signed
2026-01-30
Discuss with paid preparer
Yes

Preparer

Firm
Julie M Baker CPA LLC
Address
140 E Main St, Frostburg, MD 21532
Preparer
Julie M Baker CPA
Phone
3016898087
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Uniforms and Equipment 33218.”

Form 990EZ, Part I, Line 16

“Spirit/Promotional 18493.”

Form 990EZ, Part I, Line 16

“Insurance 2713.”

Form 990EZ, Part I, Line 16

“Referees/League Fees 228.”

Form 990EZ, Part I, Line 16

“Operating 4436.”

Form 990EZ, Part I, Line 16

“Field Maintenance 173.”

Form 990EZ, Part I, Line 16

“Miscellaneous 401.”

Raw XML Appendix180 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Frostburg
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021532
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt056124
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IRS990EZ/FundraisingGrossIncomeAmt033933
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt05727
IRS990EZ/GrossReceiptsAmt058320
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt019824
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0413
IRS990EZ/LobbyingActivitiesInd0false
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IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jonelle Kline
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jenna Weimer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tonya Delaney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Liz Welsh
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt059662
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Enables young athletes to excel in athletics while encouraging the value of scholastics, sportsmanship in a safe and structured environment.
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Enables young athletes to excel in athletics while encouragingthe value of scholastics, sportsmanship in a safe andstructured environment.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt059662
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt07431
IRS990EZ/SpecialEventsNetIncomeLossAmt026502
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt059662
IRS990EZ/TotalProgramServiceExpensesAmt059662
IRS990EZ/TotalRevenueAmt036792
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06233
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt025254
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt041887
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt041887
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06233
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt025254
IRS990ScheduleA/Total509Grp/TotalAmt041887
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06250
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt025254
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt041887
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05816
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Raffle tickets
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Registrations
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt05193
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05193
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06886
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt032846
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012325
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06886
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032846
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027030
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0623
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Uniforms and Equipment 33218.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Spirit/Promotional 18493.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance 2713.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Referees/League Fees 228.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Operating 4436.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Field Maintenance 173.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Miscellaneous 401.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tonya Delaney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03016973560
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Frostburg Cougars Pee Wee Football
ReturnHeader/Filer/BusinessNameControlTxt0FROS
ReturnHeader/Filer/EIN0680538815
ReturnHeader/Filer/PhoneNum03016973560
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 624
ReturnHeader/Filer/USAddress/CityNm0Frostburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021532
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0873198780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Julie M Baker CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0140 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Frostburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021532
ReturnHeader/PreparerPersonGrp/PhoneNum03016898087
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Julie M Baker CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-03T09:23:03-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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