Civic Intelligence

Helena Babe Ruth Baseball Assn Inc.

990 • Fiscal year 2017 • EIN 81-6034146

Dec 01, 2016 to Nov 30, 2017 • Filed on Oct 11, 2018

PO Box 1280Helena, MT 59624

(406) 442-5520

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

73rd percentile

17%

Higher net margin than 73% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

87th percentile

$32,027

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

75th percentile

26%

Faster asset growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

84th percentile

46%

Faster revenue growth than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$177,831

Up $36,555 (+26%) from 2016

Net Assets

$172,452

No earlier filing loaded for comparison.

Liabilities

Down

$5,379

Down $2,020 (-27%) from 2016

Revenue

Up

$222,502

Up $70,056 (+46%) from 2016

Expenses

Up

$183,927

Up $31,709 (+21%) from 2016

Net Income

Up

$38,575

Up $38,347 (+16819%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $134,720Liabilities 2011: $02011Assets 2012: $140,248Liabilities 2012: $02012Assets 2013: $154,486Liabilities 2013: $02013Assets 2014: $141,025Liabilities 2014: $02014Assets 2015: $167,700Liabilities 2015: $12,3242015Assets 2016: $141,276Liabilities 2016: $7,3992016Assets 2017: $177,831Liabilities 2017: $5,379Net Assets 2017: $172,4522017Assets 2018: $211,269Liabilities 2018: $2,867Net Assets 2018: $208,4022018Assets 2019: $226,822Liabilities 2019: $876Net Assets 2019: $225,9462019Assets 2020: $234,669Liabilities 2020: $5,407Net Assets 2020: $229,2622020Assets 2021: $249,077Liabilities 2021: $1,462Net Assets 2021: $247,6152021Assets 2022: $271,180Liabilities 2022: $6,936Net Assets 2022: $264,2442022Assets 2023: $299,800Liabilities 2023: -$120Net Assets 2023: $299,9202023Assets 2024: $287,551Liabilities 2024: $4,704Net Assets 2024: $282,8472024

Highlighted filing

2017

Assets$177,831
Liabilities$5,379
Net Assets$172,452

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $145,025Expenses 2011: $153,889Net Income 2011: -$8,8642011Revenue 2012: $145,007Expenses 2012: $146,684Net Income 2012: -$1,6772012Revenue 2013: $218,580Expenses 2013: $193,089Net Income 2013: $25,4912013Revenue 2014: $181,885Expenses 2014: $176,635Net Income 2014: $5,2502014Revenue 2015: $180,664Expenses 2015: $160,346Net Income 2015: $20,3182015Revenue 2016: $152,446Expenses 2016: $152,218Net Income 2016: $2282016Revenue 2017: $222,502Expenses 2017: $183,927Net Income 2017: $38,5752017Revenue 2018: $237,288Expenses 2018: $198,220Net Income 2018: $39,0682018Revenue 2019: $212,531Expenses 2019: $194,987Net Income 2019: $17,5442019Revenue 2020: $165,143Expenses 2020: $161,827Net Income 2020: $3,3162020Revenue 2021: $241,908Expenses 2021: $223,555Net Income 2021: $18,3532021Revenue 2022: $324,977Expenses 2022: $308,348Net Income 2022: $16,6292022Revenue 2023: $319,934Expenses 2023: $305,298Net Income 2023: $14,6362023Revenue 2024: $351,305Expenses 2024: $368,378Net Income 2024: -$17,0732024

Highlighted filing

2017

Revenue$222,502
Expenses$183,927
Net Income$38,575
Jump To
Filing Snapshot
Filing Period
Dec 1, 2016 to Nov 30, 2017
Signed
Oct 11, 2018
Return Version
2016v3.0
Gross Receipts
$223,457
Mission and Program Overview

Mission

Promoting life skills for youth players to grow personally and physically while enjoying the game of baseball.

HBRBA Provides Baseball to over 1,000 children aging form 4 to 18 years old in the Helena, MT area, promoting life skills for young players to grow personally and physically while enjoying the game of baseball.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$124,418$129,935▲ $5,517
Savings and Temporary Cash Investments$16,458$45,331▲ $28,873
Rtn Earn Endowment Incm Other Fnds$0$38,575▲ $38,575
Accounts Receivable$400$1,583▲ $1,183
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$141,276$177,831▲ $36,555
Other Assets Total-$982-
Liabilities
Unsecured Notes Loans Payable$7,270--
Accounts Payable and Accrued Expenses$129$5,379▲ $5,250
Total Liabilities$7,399$5,379▼ $2,020
Net Assets / Fund Balance
Total Net Assets Fund Balance$133,877$172,452▲ $38,575
Total Liabilities and Net Assets / Fund Balance$141,276$177,831▲ $36,555

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,509$191,245$195,754
Equipment$79,937$77,525$157,462
Buildings$45,489$52,137$97,626
Compensation and Service Providers

Employees

NameTitleBaseTotal
Chris RomeroBoard Member/UIC$32,027$32,027

Board Members and Trustees

NameTitle
Jeremy PerlinskiPresident
Johnny KeintzVice President
Ben DiveleyBoard Member
Bo Smelkoboard Member
Jason WelnelBoard Member
Mike HattenBoard Member
Mike MonneyBoard Member
Nick MillerBoard Member
Rick Tavaryboard Member
Todd Crumboard Member
Robin GrahamSecretary
Nate McCarthyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,446
Program Service Revenue
$179,931
Investment Income
$5
Other Revenue
$12,120
All Other Contributions
$14,696
Change in Net Assets
$38,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$151,900
Salaries, Compensation, and Employee Benefits$32,027
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$32,027--$32,027
Other Expenses$16,420--$16,420
All Other Expenses$13,269--$13,269
Insurance$12,931--$12,931
Depreciation Depletion$9,779--$9,779
Fees for Services Accounting-$3,636-$3,636
Fees for Services Other$2,647--$2,647
Advertising$540--$540
Office Expenses$504--$504
Total Functional Expenses$180,291$3,636$0$183,927
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
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, Part VI, Section B, line 11B

Provided to board members if requested or necessary to discuss and review.

Form 990, Part VI, Section C, line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Helena Babe Ruth
EIN
81-6034146
Phone
4064425520
Address
PO Box 1280, Helena, MT 59624

Signing Officer

Name
Jeremy Perlinski
Title
President
Phone
4064425520
Signed
2018-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Perlinski
Formed
1987
Legal Domicile
Mt
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
30

Preparer

Firm
Wipfli LLP
Address
PO Box 1699, Helena, MT 59624
Preparer
Nathan D McCarthy CPA
Phone
4064425520
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IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt010920
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0222917
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt038575
IRS990/SavingsAndTempCashInvstGrp/BOYAmt016458
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045331
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0212532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0119643
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0141414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0148526
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0137426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0759541
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010920
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt011034
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt039248
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt037526
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt034285
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0133013
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.85100
IRS990ScheduleA/PublicSupportPY170Pct00.81330
IRS990ScheduleA/PublicSupportTotal170Amt0759541
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0212532
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0119643
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0141414
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0148526
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0137426
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0759541
IRS990ScheduleA/TotalSupportAmt0892566
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt045489
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052137
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt097626
IRS990ScheduleD/EquipmentGrp/BookValueAmt079937
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077525
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0157462
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04509
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0191245
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0195754
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0129935
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Provided to board members if requested or necessary to discuss and review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0141276
IRS990/TotalAssetsEOYAmt0177831
IRS990/TotalAssetsGrp/BOYAmt0141276
IRS990/TotalAssetsGrp/EOYAmt0177831
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt030446
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03636
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0180291
IRS990/TotalFunctionalExpensesGrp/TotalAmt0183927
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07399
IRS990/TotalLiabilitiesEOYAmt05379
IRS990/TotalLiabilitiesGrp/BOYAmt07399
IRS990/TotalLiabilitiesGrp/EOYAmt05379
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0133877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172452
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0180291
IRS990/TotalProgramServiceRevenueAmt0179931
IRS990/TotalReportableCompFromOrgAmt032027
IRS990/TotalRevenueGrp/ExclusionAmt010925
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0181131
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222502
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0141276
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0177831
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07270
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1280
IRS990/USAddress/CityNm0Helena
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059624
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0http://www.leaguelineup.com/welcome.asp?url=helen
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.05$2.83$3.51$3.68$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.00$3.00$3.20$3.05$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.07$2.64$3.25$3.08$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.01$2.48$2.42$2.24$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.05$2.29$1.65$1.62$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.01$2.26$2.13$1.95$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.03$2.08$2.37$1.98$0.39
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.05$1.72$2.23$1.84$0.39
2016Summary only. Only limited summary data is available for this year.$1.41$0.07$1.52$1.52$0.00
2015Summary only. Only limited summary data is available for this year.$1.68$0.12$1.81$1.60$0.20
2014Summary only. Only limited summary data is available for this year.$1.41$0.00$1.82$1.77$0.05
2013Summary only. Only limited summary data is available for this year.$1.54$0.00$2.19$1.93$0.25
2012Summary only. Only limited summary data is available for this year.$1.40$0.00$1.45$1.47$0.02
2011Summary only. Only limited summary data is available for this year.$1.35$0.00$1.45$1.54$0.09