Civic Intelligence

West View Ross Athletic Association

EIN 81-0594023 • 501(c)3 • Pittsburgh, PA

RevokedPub. 78 Eligible

Profile

Youth baseball and softball organization

Revocation date: May 15, 2010

PO Box 9749Pittsburgh, PA 15229

www.wvraa.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

45th percentile

-5.3%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

-13%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$266,943

Down $14,973 (-5.3%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$266,943

Down $14,973 (-5.3%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin19th percentile

Revenue

Down

$49,724

Down $7,725 (-13%) from 2022

Expenses

Down

$64,697

Down $26,208 (-29%) from 2022

Net Income

Up

-$14,973

Up $18,483 (+55%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$400K$300K$200K$100K$0Assets 2018: $291,605Liabilities 2018: $02018Assets 2019: $283,812Liabilities 2019: $0Net Assets 2019: $283,8122019Assets 2020: $282,251Liabilities 2020: $0Net Assets 2020: $282,2512020Assets 2021: $315,372Liabilities 2021: $0Net Assets 2021: $315,3722021Assets 2022: $281,916Liabilities 2022: $0Net Assets 2022: $281,9162022Assets 2023: $266,943Liabilities 2023: $0Net Assets 2023: $266,9432023

Highlighted filing

2023

Assets$266,943
Liabilities$0
Net Assets$266,943
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

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

$100K$50K$0-$50KRevenue 2018: $72,206Expenses 2018: $68,154Net Income 2018: $4,0522018Revenue 2019: $59,710Expenses 2019: $67,503Net Income 2019: -$7,7932019Revenue 2020: $42,928Expenses 2020: $44,489Net Income 2020: -$1,5612020Revenue 2021: $98,553Expenses 2021: $65,432Net Income 2021: $33,1212021Revenue 2022: $57,449Expenses 2022: $90,905Net Income 2022: -$33,4562022Revenue 2023: $49,724Expenses 2023: $64,697Net Income 2023: -$14,9732023

Highlighted filing

2023

Revenue$49,724
Expenses$64,697
Net Income-$14,973
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$266,943
Liabilities
$0
Net assets
$266,943
Revenue
$49,724
Expenses
$64,697
Net income
-$14,973
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.50$0.65$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$0.57$0.91$0.33
2021Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$0.99$0.65$0.33
2020Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$0.43$0.44$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$0.60$0.68$0.08
2018Summary only. Only limited summary data is available for this year.$2.92$0.00$0.72$0.68$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$49,724
Mission and Program Overview

Mission

Youth baseball and softball organization

Program Services

DescriptionGrantsExpenses
SOFTBALL - A COMMUNITY BASED YOUTH SOFTBALL PROGRAM, SLOW AND FAST PITCH, WE PROVIDE FIELDS, COACHING, UNIFORMS AND A SAFE ENVIRONMENT FOR YOUTH SOFTBALL. AGES 5-17. 155 CHILDREN-$25,713
BASEBALL - A COMMUNITY BASED YOUTH BASEBALL PROGRAM FOR CHILDREN FROM THE AGES OF 5-17. WE PROVIDE FIELDS, UNIFORMS, COACHING AND A SAFE ENVIRONMENT FOR PARTICIPATION. 140 CHILDR-$23,225
TOURNAMENT BASEBALL/SOFTBALL - PROVIDES CHILDREN AGES 7-17 ABILITY TO PARTICIPATE IN COMPETATIVE SPORTS RECEIVING ADVANCED COACHING AND COMPETITION.95 CHILDREN PARTICIPATED.-$15,760
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES WINNERPresidentPT$0--
JAMES HEILESVice PresidentPT$0--
EDWARD VESELYSecretaryPT$0--
GARY LATUSZEWSKITreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
West View Ross Athletic Association
EIN
81-0594023
Address
PO BOX 9749, PITTSBURGH, PA 15229

Signing Officer

Name
Gary Latuszewski
Title
Treasurer
Phone
4126381510
Signed
2024-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Landmark TAS
Address
8500 Brooktree Road Ste 220, Wexford, PA 15090
Preparer
Gary W Latuszewski
Phone
4124876471
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountadvertising 956concession stand 5,070insurance 7,518security system 624maintenance 2,429field permits 200uniforms 19,408equipment - balls, catchers gear et 2,590memberships 110umpire fees 11,538supplies 209refunds 350field marker 588tournament fees 2,405awards and trophies 1,368contributions 1,100miscellaneous 874”

Description of other assets Part II line 24

“Category beginning of year end of yeartractor 15,000 12,000john deere gator 5,000 3,385john deere gator 5,000 3,385personal property 25,000 30,000”

Raw XML Appendix149 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0GARY LATUSZEWSKI
IRS990EZ/BooksInCareOfDetail/PhoneNum04126381510
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0102 LINGAY DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GLENSHAW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd015116
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt058816
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045073
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02390
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-14973
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0281916
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0266943
IRS990EZ/FundraisingGrossIncomeAmt03711
IRS990EZ/GrossReceiptsAmt049724
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0173100
IRS990EZ/LandAndBuildingsGrp/EOYAmt0173100
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt043623
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0281916
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0266943
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0281916
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0266943
IRS990EZ/OccupancyRentUtltsAndMaintAmt07192
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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/PersonNm0JAMES WINNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES HEILES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2EDWARD VESELY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3GARY LATUSZEWSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt050000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt048770
IRS990EZ/OtherExpensesTotalAmt057337
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0YOUTH BASEBALL AND SOFTBALL ORGANIZATION
IRS990EZ/PrintingPublicationsPostageAmt0168
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BASEBALL - A COMMUNITY BASED YOUTH BASEBALL PROGRAM FOR CHILDREN FROM THE AGES OF 5-17. WE PROVIDE FIELDS, UNIFORMS, COACHING AND A SAFE ENVIRONMENT FOR PARTICIPATION. 140 CHILDR
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SOFTBALL - A COMMUNITY BASED YOUTH SOFTBALL PROGRAM, SLOW AND FAST PITCH, WE PROVIDE FIELDS, COACHING, UNIFORMS AND A SAFE ENVIRONMENT FOR YOUTH SOFTBALL. AGES 5-17. 155 CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2TOURNAMENT BASEBALL/SOFTBALL - PROVIDES CHILDREN AGES 7-17 ABILITY TO PARTICIPATE IN COMPETATIVE SPORTS RECEIVING ADVANCED COACHING AND COMPETITION.95 CHILDREN PARTICIPATED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt023225
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt125713
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt215760
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt03711
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064697
IRS990EZ/TotalProgramServiceExpensesAmt064698
IRS990EZ/TotalRevenueAmt049724
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WVRAA.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt042086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt039543
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt089735
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt089735
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt042086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt039543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05306
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/Total509Grp/TotalAmt089735
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt042086
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt039543
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt089735
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTADVERTISING 956CONCESSION STAND 5,070INSURANCE 7,518SECURITY SYSTEM 624MAINTENANCE 2,429FIELD PERMITS 200UNIFORMS 19,408EQUIPMENT - BALLS, CATCHERS GEAR ET 2,590MEMBERSHIPS 110UMPIRE FEES 11,538SUPPLIES 209REFUNDS 350FIELD MARKER 588TOURNAMENT FEES 2,405AWARDS AND TROPHIES 1,368CONTRIBUTIONS 1,100MISCELLANEOUS 874
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARTRACTOR 15,000 12,000JOHN DEERE GATOR 5,000 3,385JOHN DEERE GATOR 5,000 3,385PERSONAL PROPERTY 25,000 30,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY LATUSZEWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04126381510
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST VIEW ROSS ATHLETIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0810594023
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9749
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015229
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883073753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Landmark TAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08500 Brooktree Road Ste 220
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wexford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015090
ReturnHeader/PreparerPersonGrp/PhoneNum04124876471
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary W Latuszewski
ReturnHeader/ReturnTs02024-11-14T12:47:34-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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