Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 81-0852584 • 501(c)6 • Eugene, OR
Profile
A) to conduct its business, carry on its operations, have offices and exercise all of the powers granted by oregon law. B) to make and alter bylaws, not inconsistent with its articles of incorporation or with the laws of this state, for the administration and regulation of the affairs of the corporation.
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
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 17.3% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Up$21,264
Up $3,548 (+20%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$21,264
Up $3,548 (+20%) from 2023
Revenue
Up$122,086
Up $16,375 (+15%) from 2023
Expenses
Up$118,538
Up $12,467 (+12%) from 2023
Net Income
Up$3,548
Up $3,908 (+1086%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
A) to conduct its business, carry on its operations, have offices and exercise all of the powers granted by oregon law. B) to make and alter bylaws, not inconsistent with its articles of incorporation or with the laws of this state, for the administration and regulation of the affairs of the corporation.
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE IMPROVEMENT OF OFFICIATING THROUGH THE INSTRUCTION AND TRAINING OF ITS MEMBERS TO EFFECT: ENCOURAGEMENT OF PERSONS IN BECOMING QUALIFIED OFFICIALS TO ENTER THE FIELD; DEVELOPMENT OF A HIGHLY PROFESSIONAL APPROACH TOWARD THE AVOCATION OF OFFICIATING THAT WILL CONTRIBUTE TOWARD THE TOTAL VALUE OF THE INTERSCHOLASTIC PROGRAMS; UNIFORMITY IN THE MECHANICS AND METHODS OF OFFICIATING; PROGRESSIVE IMPROVEMENT OF THE QUALITY OF OFFICIATING THROUGH CONSTANT STUDY AND DISCUSSION OF RULES, MECHANICS AND GAME SITUATIONS. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL SAFFELL | Executive Di | PT | $21,133 | - | $21,133 |
| ZACH WITT | Board Member | PT | $8,115 | - | $8,115 |
| AUGGIE WARREN | Board Member | PT | $6,213 | - | $6,213 |
| MICHAEL AMES | Secretary | PT | $6,067 | - | $6,067 |
| CURTIS MITCHELL | V.P. | PT | $4,415 | - | $4,415 |
| TODD WAGNER | President/Tr | PT | $300 | - | $300 |
“Lane county umpires association”
“Expenses advertising & promotion 333 cell phone 133 office supplies 299 awards banquet 617 license renewals 1,264 cap expense 973 other expenses 134 gifts 225 total 3,978”
“A) to conduct its business, carry on its operations, have offices and exercise all of the powers granted by oregon law. B) to make and alter bylaws, not inconsistent with its articles of incorporation or with the laws of this state, for the administration and regulation of the affairs of the corporation.”
“To promote improvement of officiating through the instruction and training of its members to effect: encouragement of persons in becoming qualified officials to enter the field; development of a highly professional approach toward the avocation of officiating that will contribute toward the total value of the interscholastic programs; uniformity in the mechanics and methods of officiating; progressive improvement of the quality of officiating through constant study and discussion of rules, mechanics and game situations.”
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 | TODD WAGNER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5417412417 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 419 65TH ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SPRINGFIELD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97478 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 17716 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 21264 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3548 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 67901 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 17716 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 21264 |
| IRS990EZ/GrossReceiptsAmt | 0 | 122086 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 1520 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 17716 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 21264 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 17716 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 21264 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 21133 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 300 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 6213 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 6067 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 4415 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 8115 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL SAFFELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TODD WAGNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AUGGIE WARREN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHAEL AMES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CURTIS MITCHELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ZACH WITT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | V.P. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3978 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | A) TO CONDUCT ITS BUSINESS, CARRY ON ITS OPERATIONS, HAVE OFFICES AND EXERCISE ALL OF THE POWERS GRANTED BY OREGON LAW. B) TO MAKE AND ALTER BYLAWS, NOT INCONSISTENT WITH ITS ARTICLES OF INCORPORATION OR WITH THE LAWS OF THIS STATE, FOR THE ADMINISTRATION AND REGULATION OF THE AFFAIRS OF THE CORPORATION. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 416 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 120566 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE IMPROVEMENT OF OFFICIATING THROUGH THE INSTRUCTION AND TRAINING OF ITS MEMBERS TO EFFECT: ENCOURAGEMENT OF PERSONS IN BECOMING QUALIFIED OFFICIALS TO ENTER THE FIELD; DEVELOPMENT OF A HIGHLY PROFESSIONAL APPROACH TOWARD THE AVOCATION OF OFFICIATING THAT WILL CONTRIBUTE TOWARD THE TOTAL VALUE OF THE INTERSCHOLASTIC PROGRAMS; UNIFORMITY IN THE MECHANICS AND METHODS OF OFFICIATING; PROGRESSIVE IMPROVEMENT OF THE QUALITY OF OFFICIATING THROUGH CONSTANT STUDY AND DISCUSSION OF RULES, MECHANICS AND GAME SITUATIONS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 46243 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 118538 |
| IRS990EZ/TotalRevenueAmt | 0 | 122086 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LCUA.INFO |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LANE COUNTY UMPIRES ASSOCIATION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING & PROMOTION 333 CELL PHONE 133 OFFICE SUPPLIES 299 AWARDS BANQUET 617 LICENSE RENEWALS 1,264 CAP EXPENSE 973 OTHER EXPENSES 134 GIFTS 225 TOTAL 3,978 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A) TO CONDUCT ITS BUSINESS, CARRY ON ITS OPERATIONS, HAVE OFFICES AND EXERCISE ALL OF THE POWERS GRANTED BY OREGON LAW. B) TO MAKE AND ALTER BYLAWS, NOT INCONSISTENT WITH ITS ARTICLES OF INCORPORATION OR WITH THE LAWS OF THIS STATE, FOR THE ADMINISTRATION AND REGULATION OF THE AFFAIRS OF THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE IMPROVEMENT OF OFFICIATING THROUGH THE INSTRUCTION AND TRAINING OF ITS MEMBERS TO EFFECT: ENCOURAGEMENT OF PERSONS IN BECOMING QUALIFIED OFFICIALS TO ENTER THE FIELD; DEVELOPMENT OF A HIGHLY PROFESSIONAL APPROACH TOWARD THE AVOCATION OF OFFICIATING THAT WILL CONTRIBUTE TOWARD THE TOTAL VALUE OF THE INTERSCHOLASTIC PROGRAMS; UNIFORMITY IN THE MECHANICS AND METHODS OF OFFICIATING; PROGRESSIVE IMPROVEMENT OF THE QUALITY OF OFFICIATING THROUGH CONSTANT STUDY AND DISCUSSION OF RULES, MECHANICS AND GAME SITUATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TODD WAGNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5413428311 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EMERALD VALLEY BASEBALL UMPIRES |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EMER |
| ReturnHeader/Filer/EIN | 0 | 810852584 |
| ReturnHeader/Filer/PhoneNum | 0 | 5413428311 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 401 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EUGENE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97440 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 994223188 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GRIGGS & ZITO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1144 GATEWAY LOOP STE 122 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPRINGFIELD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 974777749 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5416540850 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KRIS ZITO |
| ReturnHeader/ReturnTs | 0 | 2025-11-04T20:14:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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