Civic Intelligence

Boise Gems Legion Baseball Inc

EIN 82-0500738 • 501(c)3 • Boise, ID

RevokedPub. 78 Eligible

Profile

Provide athletic and leadership opportunities for area youth and maintain community athletic facilities for area youth.

Revocation date: Feb 15, 2024

9689 W Weir Hollis DrBoise, ID 83709

none

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 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-6.0%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$7,444

Up $3,936 (+112%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Up

$7,444

Up $3,936 (+112%) from 2020

Operations
Liabilities / Revenue62nd percentileNet Margin35th percentile

Revenue

Up

$68,032

Up $32,829 (+93%) from 2020

Expenses

Up

$72,118

Up $39,596 (+122%) from 2020

Net Income

Down

-$4,086

Down $6,767 (-252%) from 2020

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$20K$15K$10K$5.0K$0Assets 2011: $7,375Liabilities 2011: $02011Assets 2012: $9,601Liabilities 2012: $02012Assets 2013: $9,601Liabilities 2013: $02013Assets 2014: $1,525Liabilities 2014: $02014Assets 2015: $7,465Liabilities 2015: $02015Assets 2016: $11,814Liabilities 2016: $0Net Assets 2016: $11,8142016Assets 2017: $19,733Liabilities 2017: $0Net Assets 2017: $19,7332017Assets 2018: $464Liabilities 2018: $0Net Assets 2018: $4642018Assets 2019: $827Liabilities 2019: $0Net Assets 2019: $8272019Assets 2020: $3,508Liabilities 2020: $0Net Assets 2020: $3,5082020Assets 2025: $7,444Liabilities 2025: $0Net Assets 2025: $7,4442025

Highlighted filing

2025

Assets$7,444
Liabilities$0
Net Assets$7,444
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50KRevenue 2011: $66,177Expenses 2011: $63,951Net Income 2011: $2,2262011Revenue 2012: $66,177Expenses 2012: $63,951Net Income 2012: $2,2262012Revenue 2013: $66,177Expenses 2013: $63,951Net Income 2013: $2,2262013Revenue 2014: $81,081Expenses 2014: $89,157Net Income 2014: -$8,0762014Revenue 2015: $112,866Expenses 2015: $106,926Net Income 2015: $5,9402015Revenue 2016: $90,685Expenses 2016: $86,336Net Income 2016: $4,3492016Revenue 2017: $89,623Expenses 2017: $81,704Net Income 2017: $7,9192017Revenue 2018: $77,726Expenses 2018: $96,995Net Income 2018: -$19,2692018Revenue 2019: $62,254Expenses 2019: $61,891Net Income 2019: $3632019Revenue 2020: $35,203Expenses 2020: $32,522Net Income 2020: $2,6812020Revenue 2025: $68,032Expenses 2025: $72,118Net Income 2025: -$4,0862025

Highlighted filing

2025

Revenue$68,032
Expenses$72,118
Net Income-$4,086
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,444
Liabilities
$0
Net assets
$7,444
Revenue
$68,032
Expenses
$72,118
Net income
-$4,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.68$0.72$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.35$0.33$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.62$0.62$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.78$0.97$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.90$0.82$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.91$0.86$0.04
2015Summary only. Only limited summary data is available for this year.$0.07$0.00$1.13$1.07$0.06
2014Summary only. Only limited summary data is available for this year.$0.02$0.00$0.81$0.89$0.08
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$0.66$0.64$0.02
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.66$0.64$0.02
2011Summary only. Only limited summary data is available for this year.$0.07$0.00$0.66$0.64$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$75,097
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
During the 2025 season, the Boise Gems Baseball organization provided baseball programming for over 30 ranging in age from 13-19 years, continued on schedule O-$70,152
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve PetersPresidentPT$0--
Marc SearlVice PresidentPT$0--
Rachel CliftonTreasurerPT$0--
Beth EngroffSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Boise Gems Legion Baseball Inc
EIN
82-0500738
In Care Of
% Steve Peters
Phone
2088663886
Address
9689 W Weir Hollis Dr, Boise, ID 83709

Signing Officer

Name
Steve Peters
Title
President
Phone
2088663886
Signed
2026-03-03
Discuss with paid preparer
No

Preparer

Firm
Barbara Cugini CPA PA
Address
7621 McMullen St, Boise, ID 83709
Preparer
Barbara Cugini
Phone
2089491519
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountMeals / Banquet 774Tournament Fees 23,710Travel Expense 5,728Uniforms 14,219Insurance 1,824Equipment 1,522Administrative 1,601”

Part III response or note to any other line in Part III

“Line 28 Continued - focusing on skill development, teamwork, and character building. The Boise Gems coaching staff organized practices, games, and instructional clinics for baseball-oriented youth. Coaches and volunteers offered ongoing mentorship to support players during their formative years, emphasizing leadership, sportsmanship and personal growth.The organization also gave back to the community with several volunteer projects and providing financial assistance to families in need to ensure all youth could participate. Part III Exempt Purpose - Provide athletic and leadership opportunities for area youth and maintain community athletic facilities for area youth.”

Raw XML Appendix147 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/USAddress/CityNm0Boise
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IRS990EZ/LandAndBuildingsGrp/BOYAmt00
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IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Steve Peters
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Marc Searl
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Rachel Clifton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Beth Engroff
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt049378
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/ProgramServiceRevenueAmt062499
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0During the 2025 season, the Boise Gems Baseball organization provided baseball programming for over 30 ranging in age from 13-19 years, continued on schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt070152
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072118
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IRS990EZ/TotalRevenueAmt068032
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0None
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06510
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt063054
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMeals / Banquet 774Tournament Fees 23,710Travel Expense 5,728Uniforms 14,219Insurance 1,824Equipment 1,522Administrative 1,601
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Line 28 Continued - focusing on skill development, teamwork, and character building. The Boise Gems coaching staff organized practices, games, and instructional clinics for baseball-oriented youth. Coaches and volunteers offered ongoing mentorship to support players during their formative years, emphasizing leadership, sportsmanship and personal growth.The organization also gave back to the community with several volunteer projects and providing financial assistance to families in need to ensure all youth could participate. Part III Exempt Purpose - Provide athletic and leadership opportunities for area youth and maintain community athletic facilities for area youth.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III response or note to any other line in Part III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02088663886
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Boise Gems Legion Baseball Inc
ReturnHeader/Filer/BusinessNameControlTxt0BOIS
ReturnHeader/Filer/EIN0820500738
ReturnHeader/Filer/InCareOfNm0% Steve Peters
ReturnHeader/Filer/PhoneNum02088663886
ReturnHeader/Filer/USAddress/AddressLine1Txt09689 W Weir Hollis Dr
ReturnHeader/Filer/USAddress/CityNm0Boise
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA CUGINI
ReturnHeader/ReturnTs02026-03-03T09:39:11-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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