Civic Intelligence

Mn Umpire Association Ltd.

990 • Fiscal year 2022 • EIN 88-1969155

Jan 01, 2022 to Dec 31, 2022 • Filed on May 31, 2023

21095 Prairie Hills LanePrior Lake, MN 55372

(612) 518-0547

Siviq Scores

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

Liabilities / Assets

89th percentile

0.43x

Higher debt load relative to assets than 89% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

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

Source year 2022

Revenue Growth

Score unavailable

No value available

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

Source year 2022

Assets

$23,000

No earlier filing loaded for comparison.

Net Assets

$13,000

No earlier filing loaded for comparison.

Liabilities

$10,000

No earlier filing loaded for comparison.

Revenue

$321,015

No earlier filing loaded for comparison.

Expenses

$308,015

No earlier filing loaded for comparison.

Net Income

$13,000

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2022: $23,000Liabilities 2022: $10,000Net Assets 2022: $13,0002022Assets 2023: $17,730Liabilities 2023: $0Net Assets 2023: $17,7302023Assets 2024: $11,410Liabilities 2024: $0Net Assets 2024: $11,4102024

Highlighted filing

2022

Assets$23,000
Liabilities$10,000
Net Assets$13,000

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2022: $321,015Expenses 2022: $308,015Net Income 2022: $13,0002022Revenue 2023: $405,620Expenses 2023: $400,890Net Income 2023: $4,7302023Revenue 2024: $487,114Expenses 2024: $493,434Net Income 2024: -$6,3202024

Highlighted filing

2022

Revenue$321,015
Expenses$308,015
Net Income$13,000
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 31, 2023
Return Version
2022v5.0
Gross Receipts
$321,627
Mission and Program Overview

Mission

To recruit, train, and assign quality umpires which will assist in providing the best possible youth baseball experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$15,812-
Intangible Assets-$7,188-
Total Assets$0$23,000▲ $23,000
Liabilities
Unsecured Notes Loans Payable-$10,000-
Total Liabilities$0$10,000▲ $10,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$13,000-
Total Net Assets Fund Balance$0$13,000▲ $13,000
Total Liabilities and Net Assets / Fund Balance$0$23,000▲ $23,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenneth WaleriusPresident
Andrew WaleriusDirector
Joan WaleriusDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,193
Program Service Revenue
$319,178
Investment Income
$0
Other Revenue
$-356
All Other Contributions
$2,193
Change in Net Assets
$13,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$308,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$264,955--$264,955
Fees for Services Management$20,030--$20,030
All Other Expenses$2,265$2,301-$4,566
Office Expenses$2,566$464-$3,030
Other Expenses$1,337$2,737-$1,337
Total Functional Expenses$302,513$5,502$0$308,015
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$612
Fundraising Gross Income$256
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
No
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mn Umpire Association Ltd
EIN
88-1969155
Phone
6125180547
Address
21095 PRAIRIE HILLS LANE, PRIOR LAKE, MN 55372

Signing Officer

Name
Kenneth Walerius
Title
President
Phone
6125180547
Signed
2023-05-31

Organization Details

Principal Officer
Kenneth Walerius
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Menden Accounting & Tax Svc
Address
1275 RAMSEY ST STE 100, SHAKOPEE, MN 55379-3135
Preparer
Roger E Menden Ea
Phone
9524458753
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

UMPIRE FEES 264,955 0 0

Raw XML Appendix258 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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IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02301
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02265
IRS990/AllOtherExpensesGrp/TotalAmt04566
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IRS990/BooksInCareOfDetail/PhoneNum06125180547
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IRS990/CYInvestmentIncomeAmt00
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IRS990/CYOtherRevenueAmt0-356
IRS990/CYProgramServiceRevenueAmt0319178
IRS990/CYRevenuesLessExpensesAmt013000
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/FSAuditedInd0false
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IRS990/FundraisingDirectExpensesAmt0612
IRS990/FundraisingGrossIncomeAmt0256
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0321627
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InitialReturnInd0X
IRS990/IntangibleAssetsGrp/EOYAmt07188
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0117
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
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IRS990/MethodOfAccountingCashInd0X
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt013000
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-356
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt013000
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0464
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IRS990/OfficeExpensesGrp/TotalAmt03030
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0UMPIRE EXPENSES
IRS990/OtherExpensesGrp/Desc1MILEAGE REIMBURSEMENT
IRS990/OtherExpensesGrp/Desc2BOARD OF DIRECTOR MEETING
IRS990/OtherExpensesGrp/Desc3ENTERTAINMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02737
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0318638
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReconcilationRevenueExpnssAmt013000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UMPIRE FEES 264,955 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH WALERIUS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06125180547
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MN UMPIRE ASSOCIATION LTD
ReturnHeader/Filer/BusinessNameControlTxt0MNUM
ReturnHeader/Filer/EIN0881969155
ReturnHeader/Filer/PhoneNum06125180547
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ReturnHeader/Filer/USAddress/ZIPCd055372
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411922135
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0553793135
ReturnHeader/PreparerPersonGrp/PhoneNum09524458753
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROGER E MENDEN EA
ReturnHeader/ReturnTs02023-06-01T17:06:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KENNETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WALERIUS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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