Civic Intelligence

Lightning Youth Athletics Inc.

990 • Fiscal year 2020 • EIN 68-0623252

Oct 01, 2019 to Sep 30, 2020 • Filed on Feb 02, 2021

PO Box 154Salem, WI 53168

(815) 678-4050

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

76th percentile

27%

Higher net margin than 76% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

90th percentile

127%

Faster asset growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

87th percentile

44%

Faster revenue growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$140,713

Up $78,730 (+127%) from 2019

Net Assets

Up

$140,713

Up $78,730 (+127%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$292,786

Up $89,082 (+44%) from 2019

Expenses

Up

$214,056

Up $24,905 (+13%) from 2019

Net Income

Up

$78,730

Up $64,177 (+441%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $92,445Liabilities 2011: $0Net Assets 2011: $92,4452011Assets 2012: $89,778Liabilities 2012: $0Net Assets 2012: $89,7782012Assets 2013: $93,697Liabilities 2013: $0Net Assets 2013: $93,6972013Assets 2014: $50,264Liabilities 2014: $0Net Assets 2014: $50,2642014Assets 2015: $59,423Liabilities 2015: $0Net Assets 2015: $59,4232015Assets 2016: $59,423Liabilities 2016: $0Net Assets 2016: $59,4232016Assets 2017: $27,127Liabilities 2017: $0Net Assets 2017: $27,1272017Assets 2018: $122,000Liabilities 2018: $27,000Net Assets 2018: $95,0002018Assets 2019: $61,983Liabilities 2019: $0Net Assets 2019: $61,9832019Assets 2020: $140,713Liabilities 2020: $0Net Assets 2020: $140,7132020Assets 2021: $130,355Liabilities 2021: $5,672Net Assets 2021: $124,6832021Assets 2022: $158,932Liabilities 2022: $11,103Net Assets 2022: $147,8292022Assets 2023: $115,082Liabilities 2023: $10,292Net Assets 2023: $104,7902023Assets 2024: $183,491Liabilities 2024: $14,914Net Assets 2024: $168,5772024Assets 2025: $169,380Liabilities 2025: $10,236Net Assets 2025: $159,1442025

Highlighted filing

2020

Assets$140,713
Liabilities$0
Net Assets$140,713

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $86,2432011Revenue 2012: $101,906Expenses 2012: $110,532Net Income 2012: -$8,6262012Revenue 2013: $118,968Expenses 2013: $115,049Net Income 2013: $3,9192013Revenue 2014: $94,880Expenses 2014: $138,313Net Income 2014: -$43,4332014Revenue 2015: $115,519Expenses 2015: $125,762Net Income 2015: -$10,2432015Revenue 2016: $64,245Expenses 2016: $64,245Net Income 2016: $02016Revenue 2017: $176,842Expenses 2017: $209,138Net Income 2017: -$32,2962017Revenue 2018: $289,801Expenses 2018: $201,705Net Income 2018: $88,0962018Revenue 2019: $203,704Expenses 2019: $189,151Net Income 2019: $14,5532019Revenue 2020: $292,786Expenses 2020: $214,056Net Income 2020: $78,7302020Revenue 2021: $217,683Expenses 2021: $231,105Net Income 2021: -$13,4222021Revenue 2022: $360,364Expenses 2022: $337,218Net Income 2022: $23,1462022Revenue 2023: $398,897Expenses 2023: $441,936Net Income 2023: -$43,0392023Revenue 2024: $459,315Expenses 2024: $395,529Net Income 2024: $63,7862024Revenue 2025: $495,301Expenses 2025: $504,735Net Income 2025: -$9,4342025

Highlighted filing

2020

Revenue$292,786
Expenses$214,056
Net Income$78,730
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Feb 2, 2021
Return Version
2019v5.1
Gross Receipts
$307,309
Mission and Program Overview

Mission

This organization's purpose shall be for the organization, development, and promotion ofyouth athletics, our objective is to elevate the level of play to the highest caliberpossible within a competitive environment.

The purpose of this organization shall be for the organization,development and promotion of youth athletics. Our objective is to elevate the level of play to the highest caliber possible within a competitiveenvironment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$61,983$140,713▲ $78,730
Savings and Temporary Cash Investments$35,996$126,093▲ $90,097
Cash and Non-Interest-Bearing Accounts$25,987$14,620▼ $11,367
Total Assets$61,983$140,713▲ $78,730
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$61,983$140,713▲ $78,730
Total Liabilities and Net Assets / Fund Balance$61,983$140,713▲ $78,730
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don SpohrPresident
Chris CongerVice President
Jennifer RosenbaumSecretary
Randy BoydstonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,025
Program Service Revenue
$51,137
Investment Income
$97
Other Revenue
$23,527
Change in Net Assets
$78,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,056
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
Occupancy$27,336--$27,336
Other Expenses$11,105--$11,105
Insurance$6,048--$6,048
Office Expenses$5,712--$5,712
Advertising$764--$764
Total Functional Expenses$214,056$0$0$214,056
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$38,050
Gaming Direct Expenses$14,523
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tournaments$164,465$164,465$138,281$26,184
Total Events$164,465$164,465$138,281$26,184
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
No
Backup withholding compliance
No
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 governing body review Part VI line 11

Not reviewed by board

Governing documents etc available to public Part VI line 19

Available upon request

Filing and Contact Details

Filer

Filer Name
Lightning Youth Athletics Inc
EIN
68-0623252
Address
PO BOX 154, SALEM, WI 53168

Signing Officer

Name
Randy Boynston
Title
Treasurer
Phone
8156784050
Signed
2021-02-02
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Wi
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Kevin J Miller CPA Pc
Address
PO BOX 326, RICHMOND, IL 60071
Preparer
Kevin Miller
Phone
8156784050
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.WILIGHTNINGFASTPITCH.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY BOYNSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08156784050
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHTNING YOUTH ATHLETICS INC
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0680623252
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 154
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053168
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364451609
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEVIN J MILLER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 326
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICHMOND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060071
ReturnHeader/PreparerPersonGrp/PhoneNum08156784050
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN MILLER
ReturnHeader/ReturnTs02021-02-13T10:38:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

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.$1.69$0.10$1.59$4.95$5.05$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.15$1.69$4.59$3.96$0.64
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.10$1.05$3.99$4.42$0.43
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.11$1.48$3.60$3.37$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.06$1.25$2.18$2.31$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$2.93$2.14$0.79
2019Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$2.04$1.89$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.27$0.95$2.90$2.02$0.88
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.77$2.09$0.32
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.64$0.64$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$1.16$1.26$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.95$1.38$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.00$0.94$1.19$1.15$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$1.02$1.11$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.86