Civic Intelligence

Hooligans Baseball

990 • Fiscal year 2023 • EIN 82-1976582

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 05, 2024

801 Loma Colorado Blvd NERio Rancho, NM 87124

(505) 892-9222

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

36th percentile

-3.0%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$12,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

16th percentile

-32%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-7.4%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$31,435

Down $15,052 (-32%) from 2022

Net Assets

Down

$30,943

Down $13,839 (-31%) from 2022

Liabilities

Down

$492

Down $1,213 (-71%) from 2022

Revenue

Down

$456,681

Down $36,268 (-7.4%) from 2022

Expenses

Down

$470,520

Down $27,579 (-5.5%) from 2022

Net Income

Down

-$13,839

Down $8,689 (-169%) from 2022

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2018: $21,929Liabilities 2018: $0Net Assets 2018: $21,9292018Assets 2020: $22,737Liabilities 2020: $1,091Net Assets 2020: $21,6462020Assets 2021: $50,953Liabilities 2021: $1,021Net Assets 2021: $49,9322021Assets 2022: $46,487Liabilities 2022: $1,705Net Assets 2022: $44,7822022Assets 2023: $31,435Liabilities 2023: $492Net Assets 2023: $30,9432023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2023

Assets$31,435
Liabilities$492
Net Assets$30,943

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2018: $225,671Expenses 2018: $203,742Net Income 2018: $21,9292018Revenue 2020: $404,504Expenses 2020: $414,896Net Income 2020: -$10,3922020Revenue 2021: $499,055Expenses 2021: $470,769Net Income 2021: $28,2862021Revenue 2022: $492,949Expenses 2022: $498,099Net Income 2022: -$5,1502022Revenue 2023: $456,681Expenses 2023: $470,520Net Income 2023: -$13,8392023Revenue 2024: $224,470Expenses 2024: $255,413Net Income 2024: -$30,9432024

Highlighted filing

2023

Revenue$456,681
Expenses$470,520
Net Income-$13,839
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 5, 2024
Return Version
2023v5.1
Gross Receipts
$481,013
Mission and Program Overview

Mission

To provide the youth and adult athletes of new mexico the opportunity to learn and attain the necessary skills to play sports in competitive leagues, tournaments, and showcase events. To provide veterans and adults an opportunity to continue serving their community by coaching.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,487$31,435▼ $15,052
Total Assets$46,487$31,435▼ $15,052
Liabilities
Other Liabilities$1,705$492▼ $1,213
Total Liabilities$1,705$492▼ $1,213
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$44,782$30,943▼ $13,839
Total Net Assets Fund Balance$44,782$30,943▼ $13,839
Total Liabilities and Net Assets / Fund Balance$46,487$31,435▼ $15,052
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria SchoeppnerTreasurerPT$12,000$12,000
Mike McdermottExecutive DirectorPT$12,000$12,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,559
Program Service Revenue
$425,506
Investment Income
$0
Other Revenue
$27,616
All Other Contributions
$3,559
Change in Net Assets
$-13,839
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$420,603
Salaries, Compensation, and Employee Benefits$49,917
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$176,598--$176,598
Fees for Services Other$46,139--$46,139
Current Officers, Directors, Trustees, and Key Employees$24,000$12,000-$36,000
Other Expenses$35,095--$35,095
Other Salaries and Wages$10,000--$10,000
Travel$9,473--$9,473
Payroll Taxes$2,879$1,038-$3,917
Insurance-$1,131-$1,131
Fees for Services Accounting$503$503-$1,006
Total Functional Expenses$455,848$14,672$0$470,520
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,948
Fundraising Direct Expenses$24,332
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourn$39,794$39,794$24,332$15,462
Total Events$39,794$39,794$24,332$15,462
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael McdermottExecutive DirectorOrganization Rents Facility From Exec DirNo$172,169
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$492
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

The executive director, terina salazar is married to board president, nicholas salazar.the former board president, michael mcdermott, owns and operates a sports facility, called the mcdermott athletic center. Hooligans baseball utilizes his facility in carrying out its exempt purpose. This organization pays for the use of the facility as outlined in a contract between the mcdermott athletic center and hooligans baseball. Michael mcdermott also provides coaching services independent of his sports facility. He was compensated as a contract labor as was issued a 1099.

Form 990 governing body review Part VI line 11

The officers review the 990 before it is signed and they collaborate with tax preparer in reviewing the answers to governance and other questions.

Conflict of interest policy compliance Part VI line 12C

The organization has a connflict of interest policy. Annually officers, director and executive employee are required to review the policy and disclose any possible conflicts.

Governing documents etc available to public Part VI line 19

Copies of the 990 are held in the office of the organization. Copies are available to anyone requesting this information in electronic or paper format.

Filing and Contact Details

Filer

Filer Name
Hooligans Baseball
EIN
82-1976582
Address
801 LOMA COLORADO BLVD NE, RIO RANCHO, NM 87124

Signing Officer

Name
Michael L Mcdermott
Title
Executive Direc
Phone
5056888650
Signed
2024-12-05
Discuss with paid preparer
No

Organization Details

Formed
2017
Legal Domicile
Nm
Voting Board Members
11
Independent Board Members
11
Employees
4
Volunteers
3

Preparer

Firm
Soni L Faurot CPA PC
Address
2701 San Pedro NE Suite 14, Albuquerque, NM 87110
Preparer
Soni L Faurot CPA
Phone
5052622081
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

OTHER FEES FOR SERVICES (LINE 11g PART IX) IS AMOUNTS PAID TO COACHES

General explanation attachment

Complete mission statement (condensed on page 1)hooligans sports is a nonprofit organization created to provide the youth and adult athletes of new mexico the opportunity to learn and attain the necessary skills to play sports in competitive leagues, tournaments, and showcase events. These opportunities will help prepare new mexico youth to be successful student athletes in high school and college along with providing veterans and adults an opportunity to continue serving their community coaching youth sports. Hooligans sports is not only dedicated to youth sports and their achievement of academics, it is also dedicated to providing disabled veterans and adults the opportunity to attain a higher level of physical fitness and athletic ability.

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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL MCDERMOTT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ORGANIZATION RENTS FACILITY FROM EXEC DIR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR, TERINA SALAZAR IS MARRIED TO BOARD PRESIDENT, NICHOLAS SALAZAR.THE FORMER BOARD PRESIDENT, MICHAEL MCDERMOTT, OWNS AND OPERATES A SPORTS FACILITY, CALLED THE MCDERMOTT ATHLETIC CENTER. HOOLIGANS BASEBALL UTILIZES HIS FACILITY IN CARRYING OUT ITS EXEMPT PURPOSE. THIS ORGANIZATION PAYS FOR THE USE OF THE FACILITY AS OUTLINED IN A CONTRACT BETWEEN THE MCDERMOTT ATHLETIC CENTER AND HOOLIGANS BASEBALL. MICHAEL MCDERMOTT ALSO PROVIDES COACHING SERVICES INDEPENDENT OF HIS SPORTS FACILITY. HE WAS COMPENSATED AS A CONTRACT LABOR AS WAS ISSUED A 1099.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS REVIEW THE 990 BEFORE IT IS SIGNED AND THEY COLLABORATE WITH TAX PREPARER IN REVIEWING THE ANSWERS TO GOVERNANCE AND OTHER QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A CONNFLICT OF INTEREST POLICY. ANNUALLY OFFICERS, DIRECTOR AND EXECUTIVE EMPLOYEE ARE REQUIRED TO REVIEW THE POLICY AND DISCLOSE ANY POSSIBLE CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE 990 ARE HELD IN THE OFFICE OF THE ORGANIZATION. COPIES ARE AVAILABLE TO ANYONE REQUESTING THIS INFORMATION IN ELECTRONIC OR PAPER FORMAT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER FEES FOR SERVICES (LINE 11g PART IX) IS AMOUNTS PAID TO COACHES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPLETE MISSION STATEMENT (CONDENSED ON PAGE 1)HOOLIGANS SPORTS IS A NONPROFIT ORGANIZATION CREATED TO PROVIDE THE YOUTH AND ADULT ATHLETES OF NEW MEXICO THE OPPORTUNITY TO LEARN AND ATTAIN THE NECESSARY SKILLS TO PLAY SPORTS IN COMPETITIVE LEAGUES, TOURNAMENTS, AND SHOWCASE EVENTS. THESE OPPORTUNITIES WILL HELP PREPARE NEW MEXICO YOUTH TO BE SUCCESSFUL STUDENT ATHLETES IN HIGH SCHOOL AND COLLEGE ALONG WITH PROVIDING VETERANS AND ADULTS AN OPPORTUNITY TO CONTINUE SERVING THEIR COMMUNITY COACHING YOUTH SPORTS. HOOLIGANS SPORTS IS NOT ONLY DEDICATED TO YOUTH SPORTS AND THEIR ACHIEVEMENT OF ACADEMICS, IT IS ALSO DEDICATED TO PROVIDING DISABLED VETERANS AND ADULTS THE OPPORTUNITY TO ATTAIN A HIGHER LEVEL OF PHYSICAL FITNESS AND ATHLETIC ABILITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL L MCDERMOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOOLIGANS BASEBALL
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ReturnHeader/Filer/USAddress/AddressLine1Txt0801 LOMA COLORADO BLVD NE
ReturnHeader/Filer/USAddress/CityNm0RIO RANCHO
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