Civic Intelligence

Emerald Valley Baseball Umpires

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.

PO Box 401Eugene, OR 97440

www.lcua.info

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 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

55th percentile

2.9%

Higher net margin than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$21,133

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

20%

Faster asset growth than 80% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2017: $19,357Liabilities 2017: $02017Assets 2022: $18,076Net Assets 2022: $18,0762022Assets 2023: $17,716Net Assets 2023: $17,7162023Assets 2024: $21,264Net Assets 2024: $21,2642024

Highlighted filing

2024

Assets$21,264
Liabilities-
Net Assets$21,264

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2017: $86,376Expenses 2017: $85,516Net Income 2017: $8602017Revenue 2022: $106,707Expenses 2022: $102,544Net Income 2022: $4,1632022Revenue 2023: $105,711Expenses 2023: $106,071Net Income 2023: -$3602023Revenue 2024: $122,086Expenses 2024: $118,538Net Income 2024: $3,5482024

Highlighted filing

2024

Revenue$122,086
Expenses$118,538
Net Income$3,548

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$122,086
Mission and Program Overview

Mission

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.

Program Services

DescriptionGrantsExpenses
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.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL SAFFELLExecutive DiPT$21,133-$21,133
ZACH WITTBoard MemberPT$8,115-$8,115
AUGGIE WARRENBoard MemberPT$6,213-$6,213
MICHAEL AMESSecretaryPT$6,067-$6,067
CURTIS MITCHELLV.P.PT$4,415-$4,415
TODD WAGNERPresident/TrPT$300-$300
Filing and Contact Details

Filer

Filer Name
Emerald Valley Baseball Umpires
EIN
81-0852584
Phone
5413428311
Address
PO BOX 401, EUGENE, OR 97440

Signing Officer

Name
Todd Wagner
Title
President/treasurer
Phone
5413428311
Signed
2025-10-22

Preparer

Firm
Griggs & Zito LLC
Address
1144 GATEWAY LOOP STE 122, SPRINGFIELD, OR 97477-7749
Preparer
Kris Zito
Phone
5416540850
Supplemental Narrative

Additional Explanations

Form 990-ez, Page 1, Item C

Lane county umpires association

Form 990-ez, Part I, Line 16

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

Form 990-ez, Part III

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.

Form 990-ez, Part III, Line 28

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.

Raw XML Appendix109 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0TODD WAGNER
IRS990EZ/BooksInCareOfDetail/PhoneNum05417412417
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0419 65TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPRINGFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097478
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017716
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt58115
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL SAFFELL
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2AUGGIE WARREN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ZACH WITT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4V.P.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03978
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0A) 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/PrintingPublicationsPostageAmt0416
IRS990EZ/ProgramServiceRevenueAmt0120566
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt046243
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0118538
IRS990EZ/TotalRevenueAmt0122086
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LCUA.INFO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LANE COUNTY UMPIRES ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 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/ExplanationTxt2A) 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/ExplanationTxt3TO 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/FormAndLineReferenceDesc0FORM 990-EZ, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05413428311
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
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ReturnHeader/Filer/EIN0810852584
ReturnHeader/Filer/PhoneNum05413428311
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ReturnHeader/Filer/USAddress/CityNm0EUGENE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01144 GATEWAY LOOP STE 122
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
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ReturnHeader/PreparerPersonGrp/PhoneNum05416540850
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRIS ZITO
ReturnHeader/ReturnTs02025-11-04T20:14:26-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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