Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Kentucky Youth Softball Inc.
EIN 81-4174965 • 501(c)3 • Lexington, KY
Pub. 78 Eligible
Profile
To provide training for youth softball players in the kentucky area.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.80x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$233,406
Down $12,875 (-5.2%) from 2023
Liabilities
Down$185,904
Down $766 (-0.4%) from 2023
Net Assets
Down$47,502
Down $12,109 (-20%) from 2023
Revenue
Up$23,773
Up $2,491 (+12%) from 2023
Expenses
Up$35,882
Up $4,272 (+14%) from 2023
Net Income
Down-$12,109
Down $1,781 (-17%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $233,406
- Liabilities
- $185,904
- Net assets
- $47,502
- Revenue
- $23,773
- Expenses
- $35,882
- Net income
- -$12,109
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 28, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $23,773
Mission and Program Overview
Mission
To provide training for youth softball players in the kentucky area.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE TRAINING FOR YOUTH SOFTBALL PLAYERS IN THE KENTUCKY REGION. | - | $31,424 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LES ANDERSON | President | - | $0 | - | - |
| FRANK N HESTAND | Treasurer | - | $0 | - | - |
| RICK DAILEY | Vice Preside | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kentucky Youth Softball Inc
- EIN
- 81-4174965
- Phone
- 8592763573
- Address
- 261 REGENCY CIRCLE FIRST FLOOR, LEXINGTON, KY 40503
Signing Officer
- Name
- Frank N Hestand
- Title
- Treasurer
- Phone
- 8592763573
- Signed
- 2025-10-28
Preparer
- Firm
- Frank N Hestand CPA Psc
- Address
- 261 REGENCY CIR FL 1, LEXINGTON, KY 40503
- Preparer
- Frank N Hestand
- Phone
- 8592763573
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses 15,869 1,960 bank fees 2,498 tournament expenses 1,243 utilities 5,886 non-investment depreciation 8,426 total 35,882”
Form 990-ez, Part I, Line 20
“Prior period adjustment 0”
Form 990-ez, Part II, Line 24
“Miscellaneous equipment 1,228 1,228 less accumulated depreciation 736 1,228 rapsodo fees 1,205 1,205 less accumulated depreciation 723 1,205 pitching machine 1,800 1,800 less accumulated depreciation 1,080 1,800 other 2,348 2,348 less accumulated depreciation 1,410 2,348 nets/pitching machine 3,739 3,739 less accumulated depreciation 2,244 3,739 total 4,127 0”
Form 990-ez, Part II, Line 26
“Leasehold mortgage 150,926 168,135 credit cards 12,102 13,476 other loans 23,642 4,293”
Raw XML Appendix140 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | FRANK N HESTAND |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8592763573 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 261 REGENCY CIRCLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LEXINGTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40503 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4738 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 289 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 8725 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12109 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 246281 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 233406 |
| IRS990EZ/GrossReceiptsAmt | 0 | 23773 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 237416 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 233117 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 59611 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 47502 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 59611 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 47502 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LES ANDERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | FRANK N HESTAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RICK DAILEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4127 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 35882 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE TRAINING FOR YOUTH SOFTBALL PLAYERS IN THE KENTUCKY AREA. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 15043 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE TRAINING FOR YOUTH SOFTBALL PLAYERS IN THE KENTUCKY REGION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 31424 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 186670 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 185904 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 35882 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 31424 |
| IRS990EZ/TotalRevenueAmt | 0 | 23773 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 8725 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7971 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9175 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11015 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2410 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 39296 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 15048 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 13311 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 25332 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 7335 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 87 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 61113 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 100409 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 23773 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 21282 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 34507 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 18350 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2497 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 100409 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 23773 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 21282 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34507 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 18350 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2497 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 100409 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 15,869 1,960 BANK FEES 2,498 TOURNAMENT EXPENSES 1,243 UTILITIES 5,886 NON-INVESTMENT DEPRECIATION 8,426 TOTAL 35,882 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR PERIOD ADJUSTMENT 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MISCELLANEOUS EQUIPMENT 1,228 1,228 LESS ACCUMULATED DEPRECIATION 736 1,228 RAPSODO FEES 1,205 1,205 LESS ACCUMULATED DEPRECIATION 723 1,205 PITCHING MACHINE 1,800 1,800 LESS ACCUMULATED DEPRECIATION 1,080 1,800 OTHER 2,348 2,348 LESS ACCUMULATED DEPRECIATION 1,410 2,348 NETS/PITCHING MACHINE 3,739 3,739 LESS ACCUMULATED DEPRECIATION 2,244 3,739 TOTAL 4,127 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LEASEHOLD MORTGAGE 150,926 168,135 CREDIT CARDS 12,102 13,476 OTHER LOANS 23,642 4,293 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANK N HESTAND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8592763573 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KENTUCKY YOUTH SOFTBALL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KENT |
| ReturnHeader/Filer/EIN | 0 | 814174965 |
| ReturnHeader/Filer/PhoneNum | 0 | 8592763573 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 261 REGENCY CIRCLE FIRST FLOOR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40503 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611336870 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FRANK N HESTAND CPA PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 261 REGENCY CIR FL 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LEXINGTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40503 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8592763573 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FRANK N HESTAND |
| ReturnHeader/ReturnTs | 0 | 2025-11-05T16:00:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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